Several successful firms have demonstrated that with strong goal alignment within the organization, controls can be reduced. This allows initiative without sacrific- ing coordination. Goal alignment can be achieved by motivating managers to greater organizational commit- ment [76]. This motivation comes through psychologi- cal empowerment which in turn can lead to managerial effectiveness (i.e., the degree to which the manager fulfills or exceeds work role expectations). Because an important component of psychological motivation is self-determination or autonomy [77], it follows that IS planning autonomy will motivate subsidiary managers to develop more effective IS plans. This notion that psychological empowerment can lead to effectiveness has been broadly subsumed under Theory Y.