“Governance thinking” is a concept introduced by Jerry Luftman in his 2003 article “A Roadmap for Strategic Information Technology Management”. According to Luftman, governance thinking involves aligning IT with business goals, managing IT risks, and ensuring IT delivers value to the organization. Governance thinking also involves setting policies, processes, and standards for IT management, as well as monitoring and measuring IT performance to ensure that IT resources are being used effectively.

Luftman emphasizes that governance thinking is not just the responsibility of IT management, but also requires involvement from senior executives and the board of directors. This involves developing a governance framework that includes policies, processes, and metrics for managing IT and ensuring that IT decisions are aligned with business goals.

To implement governance thinking, Luftman recommends that organizations create an IT governance committee, made up of representatives from IT and business units, to oversee IT decisions and ensure that IT investments align with business goals. The committee should also establish IT policies and standards, and monitor IT performance to ensure that IT is delivering value to the organization.

Overall, governance thinking is a framework for IT management that emphasizes the importance of aligning IT with business goals and ensuring that IT resources are being used effectively to deliver value to the organization.