The support for the central hypothesis of this study is consistent with Theory Y. According to the theory, managers with greater autonomy feel greater owner- ship, commitment, and responsibility, and therefore per- form better. In the current study, subsidiary managers with greater autonomy for IS planning better accom- plished the objectives of IS planning, i.e., they better predicted future needs, increased user satisfaction, en- hanced management development, and improved prob- lem area avoidance, IS performance, decision-making, systems integration, and resource allocation.