Performance measurement. Accountability in IT governance requires that you keep score,
typically by implementing a form of balanced scorecard. The IT Balanced Scorecard consists
of four perspectives: IT Value, User, Operational Excellence, and Future Orientation. Two of
these perspectives contain measures for the two key governance objectives: IT value and risk
management. The IT value perspective contains specific measures for IT/business alignment
and IT value, while the operational excellence perspective contains specific measures for
managing IT risk