This study developed an instrument to measure IT management sophistication in small firms. Multiple-case
studies were used to explore the concept of IT management sophistication in small firms and provide a pool of
indicators representing IT management sophistication. Small chartered accountancy firms in New Zealand were
surveyed and the data was analysed using PLS. The final model of IT management sophistication included three
dimensions: IT planning, IT controlling and IT leading. The validity and reliability of the measurement
instrument was examined thoroughly. The results provide a significant foundation for researchers of IT
management in small firms.
