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Organizations are struggling to adopt practices that allow the best results trying to achieve alignment between IT and an organization’s concepts and dimensions, pursuing efficiency and effectiveness. Therefore, the structure of an IT organization is fundamental. However, despite the recognized importance of IT organizational structure and the efforts made in the development of disparate perspectives and relationships, no relevant references about its structure are found, and the existent ones are far from satisfactory. There is neither a single framework nor one relating to what we consider to be relevant or clearly dominant. This paper proposes the use of ontology engineering methodology to identify and enumerate concepts and develop a conceptual framework in order to structure and establish a relationship among concepts within an IT organization, which will allow the definition of an IT organization.

Developing a Conceptual Framework to Structure an IT Organization using an Ontology Engineering Methodology