Strategic IT-business alignment is being expanded by researchers and professionals owing to its beneficial effect on the performance of SMEs. Luftman (2000) [Luftman, J. (2000). Assessing business-IT alignment maturity. Communications of the Association of Information Systems, 4(14), 1–50.] created the Strategic Alignment Model (SAM), which integrates various alignment viewpoints to offer a cohesive perspective on IT-business alignment. While SAM was widely implemented for western IT studies by theoreticians and practitioners, its adoption is not evident in the Middle East with few available studies. The goal of this gap is to examine the effect of small and mediumsized enterprises (SMEs) in Iraq of three alignment styles (communication, governance and competency) listed in SAM. The findings of the current study verified the beneficial effect of all sorts of IT alignment centered on a survey of 228 owners, IT managers, but the latter has also shown a strong positive influence across various types of alignment. Theory and implementation implications are addressed, and more research recommendations are suggested.