Despite empirical improvements in Ecuador's higher institutes in preparing for information technology (IT) governance, much remains to be done to improve understanding of the maturity of governance structures, processes, and relational mechanisms with the referential budget allocated to IT departments. In this sense, the objective of the work is to analyze the maturity of the IT governance mechanisms and the referential budget allocated, from the relational and predictive point of view, going through a descriptive process. The data that was analyzed comes from the 2020 opinion survey, conducted by a group of researchers with support from the National Secretariat of Higher Education, Science, Technology, and Innovation of Ecuador (SENESCYT). In total, 18 institutes completed the survey with budget information. The findings show the considerable absence of internal processes, weak positive and negative relationship between variables; and the low level of maturity of the mechanisms of IT governance capacities, for the time being, is not significant for the institutional budget. In conclusion, this analysis can provide a baseline to assist in the preparation of action plans for institution-building. In addition, it allowed identifying several weaknesses and strengths, not only in institutions but also in research.

The pandemic has led to more attention to how technologies and information systems (T&IS) are governed in higher education institutions (HEI). However, many of the aspects are used to study them do not gather the expectations of those who benefit from these studies and the institutions are shocked as a result that major aspects of governance are not considered. This paper seeks to summarize the current knowledge that is available regarding the strategies adopted to know the state of governance of T&IS for the higher education between 2015 and 2021 years. A systematic mapping of studies was carried out to review the aspects that have been used by the researchers in the different studies. The results show that 30% of the works reviewed are broad and cover variables of operation, management, and government; they provide a renewed set of judgments, dimensions, and indicators to measure the level of institutional achievement, in addition COBIT v5 is the most widely used reference framework to measure capacities in governance of technology and information system for processes. The results obtained have made it possible to identify several opportunities in research such as creating a useful framework for HEI.

Who makes decisions and how make decisions are the IT Governance perspectives. Ecuador and Uruguay are countries that have demonstrated a certain level of IT Governance maturity. Consequently, the reality of Ecuador is examined in this work. Indeed, the differences between Uruguayan, which have had experience in the implementation of IT Governance and Ecuador organizations are analyzed. This investigation was carried out by descriptive analysis and non-parametric method. Moreover, sixty two of Ecuador's governmental and private entities were surveyed and the results are convincing. IT professionals give highlights but the majority of decisions are made by top executives of the business. Additionally, the prevalence of IT Governance in Ecuador compared to Uruguay's case is very variable in the last five years. Therefore, this research contributes to business knowledge and committed people to improving performance based on IT Governance decision-making models. Finally, future studies will help assess the IT Governance effects on business performance, as well as dissect and contrast other developing countries.