Information systems control alignment: Complementary and conflicting systems development controls

This study presents a new concept called information systems control alignment, which examines the degree that the underlying characteristics of four main information systems (IS) control dimensions are mutually complementary. Using three case studies, our research uncovers two high-functioning control patterns – one with traditional characteristics and one with agile characteristics – that demonstrate positive alignment among the control environment, control mechanisms, socio-emotional behaviors, and execution of controls. By better understanding the circumstances that contribute to control conflicts, organizations can be increasingly mindful of cultivating a complementary relationship among the control dimensions when designing, implementing, monitoring and adjusting controls within IS processes.