For years, many companies have experienced a problematic tension between their IT departments and business units. On the one hand, IT works best when it is tied tightly to the company’s overall business goals. That’s why chief information officers have long worked to get a seat at the executive table — to help set the company’s strategic mandate and align IT with the organization’s aspirations. On the other hand, business unit executives remain doubtful about IT’s ability to support them in creating value. And despite the best intentions of managers on both sides of this gap, companies continue to struggle to integrate IT systems and to determine whether IT actually improves performance, and if so, by how much.