۴. Discussion and conclusion
This research considers that evaluating the alignment of IT service quality perceptions between ITD employees and IT client employees is a factor of strategic importance between IT division and other divisions. This alignment results when values are close to zero. Positive values indicate that user assessments surpass those of suppliers. Thus the organization can reduce or simply maintain efforts related to the elements of alignment. Conversely, negative values indicate needs that ITD must satisfy. This research provides an overview of how an organization as a whole sees IT activities, a view that may diverge from the ITD perception of itself.