Comment It depends on the company (Score 2) 117
For service based companies or companies where software/technology is not the key business driver then a CIO is most appropriate as he/she is the person who determines how the internal IT strategy will drive the business. In these cases there may also be a CTO who reports to the CIO and is responsible for specific technologies decisions and implementation issues.
For companies which sell software (and possibly software services) then CTO and CIO become peer roles. The CTO drives the technology direction of the company and the CIO performs a similar role to the above. In this case the CTO is very much marketing facing role.
Don't see any situation in which it would make sense for a CIO to report to the CTO.
