11.3.1.1 Validation of the measurement of AIS alignmentPrior literature has encouraged researchers to examine alignment using many different perspectives of fit. It has also highlighted differences between the matching and the moderation perspectives. This study has successfully validated the measurement of AIS alignment using the moderation and the matching approaches in the context of SMEs. Similar to Chan et al. (1997) and Cragg et al. (2002), this study provided evidence of inconsistent results from the two measurement approaches. For example, the matching perspective indicated low alignment for future events information, while the moderation perspective rated its alignment as moderate. An inspection of cross-tabulation data for this information reveals a high requirement and a low capacity combination. This combination is treated as a low degree of alignment under the matching perspective, whilst the high requirement would neutralise the low capacity for future events under moderation perspective and thus produce a moderate alignment score. The findings of this study also showed that the moderation perspective is more consistent with the results of cross-tabulation technique than the matching perspective.
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