The purpose of this research is to put forth a model that examines the impact of information technology (IT) related management practices upon IT effectiveness. Given the nature and use of these practices as a management activity, control theory is used as a framework to determine if IT management practices serving as controls can achieve positive outcomes. A portion of the Control Objectives for IT (COBIT) framework is used as a proxy for management practices due to the ability to ground the COBIT practices in previous literature and serve as IT controls. The results of a survey of IT and audit professionals suggest that the model put forth with IT related management practices as an independent second order factor, does indeed explain variance in perceptions of IT effectiveness as mediated through perceptions of IT value and perceptions of IT risk however only IT value is a significant predictor of IT effectiveness.
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