Researchers do not study yet the relationship between the E-Business and IT Governance. In this paper, we intend a theoretical framework in order to link the E-business seen as paradigm to the emerging IT Governance paradigm. Our objectives thus are: (1) to clarify this linkage and illustrate it using a representation model, and (2) apply this view to the Tourism and Hotel Industry. Some data inputs from an exploratory study show the trend in France.
Key words: E-business paradigm, IT Governance, representation model, Tourism and Hotel Industry, the CIO role, strategic alignment.