Facilitating Effective Co-Evolutionary IS-Alignment Interactions in the Operational Context of IT Projects in the Public Accounting Sector

  • A. Pannebakker

Student thesis: Master's Thesis


While IT is becoming increasingly important to the public accounting sector, it proves to be challenging to apply IT in a timely and appropriate way. Many stakeholders must interact to align their needs and requirements in complex conditions such as rapid change, unpredictability, and strict regulations. Our research adopts the Co-Evolutionary IS-Alignment (COISA) approach (Walraven et al., 2019) to explore how effective COISA interactions can be facilitated in the operational context of IT projects in the public accounting sector. Adopting a qualitative single case study research design, we interviewed five stakeholders in the operational context of an IT project in a public accounting firm in the Netherlands. Our study shows that many facilitators found in other research settings apply to the public accounting sector. Effective COISA interactions can be facilitated by involving the right stakeholders. Stakeholders must be motivated and need appropriate time and tools. Documents can help structure the alignment process, but ultimately effective alignment is about effective communication between stakeholders. We conclude that COISA facilitators must be tailored based on the complexities that make alignment difficult. Future research should determine how facilitators can best be adapted to different contexts.
Date of Award20 Sept 2021
Original languageEnglish
SupervisorPien Walraven (Examiner) & Rogier van de Wetering (Co-assessor)


  • Co-evolutionary IS-alignment
  • Operational Context
  • Public Accountancy

Master's Degree

  • Master Business Process management & IT (BPMIT)

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