"[The data] reveals the inverse relationship between increasing and decreasing business requirements. This yin/yang picture highlights how close a partner IT managers must be with their business counterparts." Dennis A. Adams, " IT Budgets and the Economy: Some Boom, Some Gloom," Cutter Benchmark Review, Vol. 12, No. 4, December 2012

"CIOs of BU services IT organizations are more likely to focus on planning the use of information among business units than their corporate counterparts, whereas CIOs of corporate IT organizations are more likely to focus the bulk of their attention on the delivery of IT services." Bob Benson, Fellow, Cutter Consortium, " How IT Budget Practices Support IT Management Structure," Cutter Benchmark Review, Vol. 12, No. 4, December 2012