IT戦略は経営戦略に沿って策定されるべきである，または，IT戦略は経営戦略の一部であるという議論がある．しかしながら，経営戦略とIT戦略ではそれぞれの戦略に沿って整合すべき構成要素が異なり，情報システム刷新時にそれらの構成要素間が適切に調整できず，不整合を生じた「ねじれ構造」による問題を誘発しやすい．本研究では，情報システム刷新時にプロジェクトの納期遅延を起こしやすい構造的要因を分析するための「経営戦略とIT戦略のねじれ構造モデル」を提案する．このモデルに基づき，基幹系システム構築プロジェクトの計画納期達成/未達要因を考察することで，本モデルの妥当性と有効性を実証する．

It is argued that the IT strategy should be aligned with the business strategy, or that the IT strategy is part of 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 enterprise information system implementation project, 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.