It is argued that the IT strategy should be aligned with the business strategy. However, the business strategy and IT strategy differ from its component elements that need to be aligned by each strategy. Whenever these component elements cannot be properly adjusted during an implementation project of enterprise information system, a problem named as "the Torsion Structure" problem that caused inconsistency is easy to be triggered. This study proposed "the Torsion Structure Model between Business Strategy and IT Strategy". This theoretical model focus on the structural factors that are likely to delay the delivery date of the enterprise information system implementation project. Based on this model, the validity and effectiveness of this model will be verified by examining the factors that achieve or miss the planned delivery date of the enterprise information system implementation project through multiple case studies.

It is argued that the IT strategy should be aligned with the business strategy. However, the business strategy and IT strategy differ from its component elements that need to be aligned by each strategy. Whenever these component elements cannot be properly adjusted during an implementation project of enterprise information system, a problem named as "the Torsion Structure" problem that caused inconsistency is easy to be triggered. This study proposed "the Torsion Structure Model between Business Strategy and IT Strategy". This theoretical model focus on the structural factors that are likely to delay the delivery date of the enterprise information system implementation project. Based on this model, the validity and effectiveness of this model will be verified by examining the factors that achieve or miss the planned delivery date of the enterprise information system implementation project through multiple case studies.