Information technology (IT) is a cornerstone to high performance, according to Accenture research on high performance business. Technology is so pervasive, so embedded in the DNA of any organization, that IT decisions can literally make or break a company’s competitiveness and its ability to achieve strategic goals.

Decisions about IT, therefore, are fundamental to the effectiveness of any organization, whether it relies on a handful of applications and systems or hundreds of them. Yet many organizations, of all sizes, lack a formal IT governance system for ensuring IT decisions, investments, policies and processes support their strategies, objectives and market position.

Every organization needs to create an IT governance model that fits its needs, goals and operating model. Accenture’s best-practices approach can serve as a strong starting point or as a benchmark for other IT governance models.