INTRODUCTION Since the early 1990s, improving the information system planning process has been one of the top ten concerns of senior information systems executives (e.g., Janz, Brancheau & Wetherbe, 1996). Gartner Group's 1999 annual survey reports that aligning information technology with business goals is still CIOs' critical technology management issues (Raphaelian & Broadbent, 1999). In order to carry out this planning process successfully, it is deemed important to align the information systems plan with the organization's business plan. A few recent studies have successfully observed the effect of the alignment of information technology with organizational variables on organizational performance. Specifically, information systems management and business strategy gain to be mutually planned to improve organizational growth and profitability (Bergeron & Raymond, 1995; Raymond, Pare & Bergeron, 1995; Chan, Huff, Barclay & Copeland, 1997).
