Contemporary empirical research into business-IT alignment is almost entirely behavioral in its focus. It explores the alignment issue by examining the ways in which organisations behave. In contrast, few studies have attempted to investigate the issue from a cognitive perspective. Managerial cognition is an area of growing interest and importance in strategic management. This chapter proposes a framework to guide research into business-IT alignment. It reviews alignment research and also considers some of the cognitive theories and methodologies that may be appropriate for the study of alignment.