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The purpose of this paper is to develop a formal set of information technology (IT) governance practices based on sufficiency economy philosophy (SEP) to support the generic context for Thai universities.

The research methodology in this study is divided into two main phases that are conceptualization and operationalization. In the phase of conceptualization, the authors reviewed literature related to the implementation of IT governance in universities and the principles of SEP in order to conceptualize an initial idea of IT governance on the basis of SEP. In the phase of operationalization, the authors performed in-depth interviews with the CIOs of 20 universities, five IT experts, and five SEP experts in order to verify the proposed concept.

This study provides two key findings: the IT governance practices based on SEP for Thai universities and the mapping of IT governance practices based on SEP with ISO/IEC 38500.

The total of 65 practices presented in this study can be used as a guideline for handling of IT governance issues in Thai universities.

This study provides university IT governance practices based on the principles of SEP that is widely accepted and highly appreciated in Thailand.