This study suggests some crucial insights into understanding the dynamic interactions between information technology (IT) strategy and IT investments and how they synchronize together to obtain the highest possible profit and improve the organizational market performance. Substantially, IT strategic emphasis contributes significantly in regulating the relationship between IT investments and organization performance. To this end, IT strategy has emerged as a powerful key instrument for the realization of strategic objective that the organization seeks to bring into focus. A business can, therefore, generate additional revenue or reduce costs. It can also adopt dual strategic emphasis simultaneously. Accordingly, to implement an appropriate project strategy, it is necessarily primordial to achieve a long-term and a dynamically balanced outcome of the organizational market performance. In view of this, when companies choose to adopt a new IT, they should develop the IT strategy that includes adoption timing, investment amount and requisite resources in order to become both early adopters and leaders in the industrial technology (Y.W. Liao et al. 2015). As far as the mean value of IT investments is concerned, Tobin’s comparative study found that dual emphasis organizations prove to be more profitable and valuable than organizations with a single emphasis(Mithas & Rust, 2016). Briefly, these findings indicate that when IT investment levels are low, the organization may require a revenue expansion and cost reduction, but when IT investment levels are high, dual-emphasis in IT strategy or IT strategic ambidexterity can ensure market value and optimal profits. Consequently, these indicators help interrelate with other variables that effect both market performance and profitability. In an attempt to prove the utility of this interrelation, Marisa Analia Sanchez and Antonio Carlos Gastaud Macada (2014), formulated a new conceptual model named Strategy Map. This organizational strategy provides a theoretical framework which, in turn, allows the use of data envelopment analysis(DEA) to measure the efficiency of project portfolio management(PPM). Hence, one primary objective of this study is to advocate the use of Strategy Map as a structured guide to prioritize and track IT investments to guarantee better business results and improve an organization performance. Central to the entire discipline of IT strategy is the concept of cluster analysis. This technique is increasingly recognized as an essential factor in the management IS. It classifies and combines the variables IS strategy and IS quality and shows their interaction with New Management tools (NMTs). Obviously, IS strategy stands up more significant and important than IS quality. Yet, it needs to align with IS quality in order to serve its purpose and have a positive effect on the financial performance ratio of the organization (José Antonio Pérez-Méndez, Angel Machado-Cabezas (2014). NMTs, on the other hand, cannot create business value on their own . They should, therefore, associate with IS strategy so that they would obtain the desired results and help directors and top managers measure organisations’ capability to govern their IT investments. To achieve overall business value, Syaiful Ali, Peter Green and Alastair Robb (2015) constructed IT investment Governance (ITIG). It is a four-factor effective construct with a vital role in measuring and managing IT investments. ITIG substantially raises the pattern of authority and responsibility among boards of directors to help make and implement appropriate decisions to realize optimal value from IT investments.