Abstract
More emphasis has recently been put on the strategic application of IT, the linkage and integration between information system, and business process for value increase of a company's business. Thus, it is high time to redefine the concept of IT governance in order to effectively manage various IT services and assets. However, less attention has been paid to the practical study of domestic firms, compared to in the academic and industrial level. In this study, the current situation of IT governance setup and various factors for future development will be examined by a case study to explore activities, types, and determinants of decision making process that companies are currently conducting regarding IT governance. For the purpose of comparative analysis, two large enterprises were chosen with similar size of sales and high investment rate for IT within the same industry, and in-depth analysis was conducted based on the interviews of the concerned parties and in-house materials, from the perspective of structure, process, and relational mechanism. By the case study on IT governance of company 'A' and 'B', decision making mechanism and factors will be analyzed, which will indicate detailed characteristics of each decision-making field and its components for general application. By doing so, it is expected to be used as reference in building IT governance that fits the environment of a firm in the future.