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The essence of the model was still that IT was not part of the business, but again an order taker.
an approach to IT that seems to deliver value but actually does not—to assume that “the business is IT’s customer, and the business is always right.”
To overcome the limitations of the order-taker model, the IT organization must become an interpreter of business value as well as a provider of technical skills,
Business value is a hypothesis held by the organization’s leadership as to what will best accomplish the organization’s ultimate goals or desired outcomes.

