“…In addition, the designing process is complex, and it takes a while to implement it (Fernandes, Hartono, & Aziza, 2020;Gregory, Kaganer, Henfridsson, & Ruch, 2018). At the same time, firms need skilled labor expertise, motivation, and willingness to implement IT governance (Chakir, Chergui, & Andry, 2021). Firms with an effective mechanism can easily implement IT governance (Harguem, 2021;Henriques, Pereira, Bianchi, Almeida, & da Silva, 2020).…”