In the last 20 years, the use of IT by organizations has increased and ITG discipline is today a major concern. ITG has been recognized as a CIO top-10 issue for more than five years and has risen in priority between 2007 and 2009. Best practices and frameworks have been proposed in order to help organizations in ITG implementation. However, such practices and frameworks argue that the application of their practices depends on each organization context, but they don’t describe the different contexts and how the practices must be applied given the different contexts. Such fact calls for the identification and formalization of the determinant factors that can influence each ITG implementation which is not present in any framework. The researchers start the paper with a literature review to leverage such differentiator factors, herein called contingency factors, in order to provide a scientific viewpoint. Then, the researchers present the evaluation section with expert’s interviews in order to provide practitioner viewpoint. The researchers finalize the research with main contribution and future work section.