IT Strategy & Governance: based on these two significant barriers to IT conversion that exist and provide real world examples in which each of the barriers were overcome for a projects success or in which they were not overcome and the projects were impaired or failed as a result.

Other significant barriers to conversion that are becoming more apparent n at IT has improved its own internal practices include the following . Organizational barriers. The effective implementation of IT frequently requires the extensive redesign of current business processes (Chircu and Kauffman 2000) However, organizations are often reluctant to make the difficult complementary business changes and investments that are required (Carte et al. 2001). "When new IT is implemented, everyone expects to see costs come down," explained on manager. "However, most projects involve both business and IT deliverables. We therefore, need to take a multifunctional approach to driving business value." In recognition of this fact, some companies are beginning to put formal change marn agement programs in place to help businesses prepare for the changes involved with IT projects and to adapt and simplify as they learn how to take advantage of new technology. Knowledge barriers. Most often new technology and processes require employ- ees to work differently, learn new skills, and have new understanding of how and where information, people, and technologies fit together (Chircu and Kauffman 2000; Perez-Lopez and Alegre 2012). Although training has long been part of new IT implementations, more recently businesses are recognizing that delivering value from technology requires a broader and more coordinated learning effort (Smith and McKeen 2002). Lasting value comes from people and technology working together as a system rather than as discrete entities. Research confirms that high- performing organizations not only have strong IT practices but also have people who have good information management practices and who are able to effectively use the information they receive (Beath et al. 2012; Marchand et al. 2000)