The foundation bases of SAM are theoretical and not practical.
However, Luftman (2004) introduces, with his alignment
maturity model (AMM), a practical component that
SAM did not have. This model is based on the concepts that
are conceptualized in the SAM, but also incorporates a practical
aspect to the field of strategic alignment, proposing a
model to measure the degree of maturity of the alignment
that has the business and IS/IT. This enables the company
that applies it to identify it, how it is, where and how to
improve