Accenture Strategy

Nasser Aldalaan (2013) Accenture Strategy [email protected]

TABLE OF CONTENTS1. Summary 2

2. Introduction 3

3. Key challenges to IT infrastructure transformation 3 /4

4. Single Platform versus Best-of-Breed 5

5. Outsourcing decisions at Accenture 5/6

6. IT philosophy at Accenture 7

7. IT governance at Accenture 8

8. Addressing legacy systems at Accenture 8/9

9. Change management at Accenture 9/10

10. ERP strategy at Accenture 11

11. Conclusion 12

12. References 13/14

13. Appendices 15

LIST OF TABLES

Table 1 Six Facets of Technological Change 10

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1. SummaryIn the wake of a large-scale organisational change, Accenture wasfaced with the decision to retain its existing outdatedinformation technology (IT) infrastructure and preserve theautonomy of its local offices and embed similar softwareapplications in its global offices or to totally overhaul its ITsystems and move toward a centrally controlled system. Inchoosing the latter option, Accenture made a risky move bydissolving its existing legacy systems, integrating a significantcore-light outsourcing strategy, and generally moving towardintegrated enterprise resource-planning (ERP) that met theorganisation’s needs.

Accenture relies on exchanges of information and accuratefinancial data and on the interconnectivity of its new systemsand single-partner approach. This change was managed effectivelywith the buy-in by C-level executives who could then gain thesupport of lower-level workers. However, at the heart of thetransition was the overhauling of an outmoded IT philosophy andgovernance system that supported a fragmented infrastructure. Thenew philosophy supported IT as a business-within-a-business andaimed to support the needs of multiple stakeholder groups.Governance was conducted via a steering committee that recognisesorganisational and localised needs.

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2. IntroductionThe strategic management of IT has become integral to supportingand sustaining the competitive advantage of firms operatingwithin the context of a global marketplace (Lemak, Henderson, andWenger, 2004). Accenture had a strategic management plan tooverhaul its IT infrastructure. The company founded in 1913 asArthur Anderson Accounting, quickly divided into an auditing firmand a consulting business. In 1989, the company was broken intotwo divergent firms that were still structurally bound but weresplit in terms of operations, goals, and overarching vision.Arthur Anderson continued to offer auditing services, whileAnderson Consulting handled the consulting business. In 2001,Anderson Consulting became an independent organisation with aninflux of capital from a profitable initial public offering(IPO). The newly named Accenture organisation continued operatingglobally with over 50 offices worldwide and a diverse worker

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force. Today, Accenture has branches in more than 120 countrieswith 295,000 employees serving clients, and its net revenue atthe end of 31 August 2012 was $27.9 billion (Accenture, 2012).

The goal of this report is to identify and examine Accenture’skey challenges when it transformed its IT infrastructure. Thisreport examines how Accenture has addressed a number ofstrategies such as single platform versus best-of-breed,outsourcing, IT philosophy, IT governance and legacy systems, andchange management. This paper will end by examining how Accenturehas incorporated ERP into its strategy for an IT transformation.

3. Key challenges to IT infrastructure transformationThe central challenge presented to Accenture was its one-yeartimeframe for partially or completely overhauling its ITinfrastructure. Following the corporate split, Accenture is onlypermitted to use the technology from Arthur Anderson for oneyear, but the existing technology is insufficient in addressingAccenture’s needs. Jeffery (2010) highlights how the coredeficiencies in Anderson’s technology are derived from its totallack of interconnectivity due to fragmented legacy applications.At present, Accenture needs highly reliable and efficienttechnology to facilitate its dissemination of accurateinformation.

Accenture has to choose whether it will maintain itsdecentralised system that does not permit significantinterconnectivity between 50 global offices, implement acentralised approach that is a highly interconnectedinfrastructure, or adopt a partially connected system thatrepresents a median selection (Jeffery, 2010). All threeapproaches have a number of advantages and disadvantages. If thefirm opts to maintain a decentralised IT, then the advantages of

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this approach are three: the organisation’s staff are accustomedto the existing IT and will offer minimal resistance to ITdevelopments. There will be no required resources in terms oftime or money and the offices will maintain their autonomy inmanaging their IT systems. The offices of Accenture areaccustomed to managing their own IT systems, and even a minimaloverhaul may be met with internal resistance that, if notadequately and sensitively managed, can be a core barrier to ITsuccess (Yaeger and Sorenson, 2006). However, the disadvantagesof maintaining the existing system are numerous; the existingsystem does not promote the interconnectivity, mobility, oraccuracy in data transmission warranted by the organisation’sneeds (Jeffery, 2010). The existing system is grounded in anoutdated IT philosophy that will be sustained, which will makefuture changes markedly difficult to implement and will promoteinflexibility within the firm’s culture.

The centralised approach has significant numbers of benefits anddrawbacks. The benefits of a single-system approach include totalinterconnectivity, high mobility, and data accessibilitythroughout the global marketplace. Operations in all officeswould be uniform in terms of IT and obstacles associated with theexisting fragmented system would be surmounted. However, corechallenges for overhauling the system include resource-relatedconstraints primarily in terms of time, the need to slowly changeover the existing system to the new system because the staff needto be accustomed to the new system, and a higher level of riskassociated with these changes. Moreover, all offices will befaced with a loss of autonomy in terms of IT management, whichmay promote significant internal resistance to the shift. Thiscould prove detrimental to the transformation if technologyacceptance methods are not addressed by Accenture’s management.

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The median approach promotes the same applications forstandardisation throughout the organisation while beingautonomously run by Accenture’s offices. Moreover, this approachreduces the impact of the disadvantages associated with thecentralised and decentralised approaches, maintains the autonomyof existing offices, reduces technology resistance, and allowsfor high mobility and data efficiency across internationalborders. However, the disadvantages of the median approachinclude the potential for the system to remain relativelyfragmented due to multiple sources of management. In essence, thesame system can be managed and employed in different ways atdivergent levels of success and Accenture might then implementthe same system at all locations to facilitate markedly differentoutcomes at various offices.

Underlying these three options are the need to overhaul anoutdated IT philosophy that represents a barrier toorganisational change, the choice between a best-of-breed andsingle-vendor approach, and the decision as to the extent thefirm should outsource IT functions. These choices are allinextricably bound to an accurate assessment of users’ needs,which was integral to Accenture’s renewed philosophy of IT.4. Single Platform versus Best-of-BreedGlobally operating firms are charged to choose between single-platform and best-of-breed approaches, with the latter choicepromoting the use of the best applications for any given need,even if these applications are sourced from various vendors(Cocheo, 2009). The best-of-breed approach includes multipleadvantages and disadvantages. This strategy allows a firm to usethe highest quality and the most efficient applications availableto suit its needs, whilst remaining relatively independent ofclose vendor relationships that might prove problematic. Forinstance, if a firm totally relies on a single vendor for all ofits applications and that vendor is no longer capable of meeting

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the firm’s needs, then significant rapid changes are required inorder to maintain productivity. However, the best-of-breedapproach is not particularly cost-effective as strong vendorrelationships promote reduced pricing. Moreover, this approachdoes not ensure compatibility across the applications beingemployed. The needs of Accenture warrant extreme compatibilityand high mobility, which grounds the firm’s decision to promote asingle-platform approach.

The single-platform approach is more cost-effective and promoteshigh levels of mobility. The large majority of Accenture’s stafftelecommute and travel extensively (Jeffery, 2010), which reducesthe efficiency of a best-of-breed approach. The drawbacksassociated with the single-platform approach—the inability toeasily switch to another strategic partner if the need arises—canbe surmounted with sufficient and sustainable planning thatmaintains plans for mediating such risks. Accenture selectedMicrosoft to be one of its strategic partners, with thecognisance that this organisation is dependable, well-established, and able to promote cross-compatible high-qualityproducts. In essence, Accenture’s decision to engrain the single-partner approach into its broader IT strategy was an ideal one,as the firm’s needs would not have been met by the best-of-breedapproach.

5. Outsourcing decisions at AccentureOutsourcing has emerged as common within the IT industry, withthe ideal advantages of outsourcing various functions that allowthe central firm to focus on what it does best, whilst otheractivities are outsourced to the firms that are more efficient inthose areas. Lester, Menefee, and Pestonjee (2010) highlight thatthe organisations in different areas such as government,business, commercial, and industrial are exposed a number of

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challenges; one solution is outsourcing in order to compete inthe market. Outsourcing is the contracting of various functionsand activities to external organisations as a means of enteringinto a contractual agreement with independent firms that canideally add value to both organisations (Lester, Menefee, andPestonjee, 2010). Accenture opted for a core-light outsourcing strategy andoutsourced the bulk of its IT functions and activities. Accordingto Jeffery (2010), only 14% of the firm’s employees remained in-house and focused on core functions that demand a high degree ofconfidentiality, while the remaining IT staff were borrowed froma global delivery network. In essence, the routine tasks wereoutsourced, while the more highly involved decision-makingprocesses were kept in house. By outsourcing its IT yields, theparent firm gains the greatest advantages when cost is not theprimary driver for decision making. The firm must evaluate riskin terms of operations and strategy, and Accenture’s choice tooutsource IT so completely may well represent a weakness in thefirm’s IT strategy.

The challenge for Accenture after outsourcing the bulk of its ITactivity is the potential misalignment between IT and the broaderorganisational goals. While IT outsourcing would allow Accentureto focus on its core organisational competencies and improvecustomer relations, the total overhaul of the IT infrastructurewarrants that key decision-makers stay in touch with IToperations so that IT does not become divorced from strategy.Furthermore, the timeframe is long for embedding such anextensive outsourcing network into a firm’s strategy (Jeffery,2010) and this could divert resources from streamlining the newIT infrastructure. Accenture needs to address the potential forsuch an extensive outsourcing network to reduce the capacity forgenuine strategic IT, and the core in-house group needs to keepin touch with the global delivery network’s capabilities. The

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core-light strategy may have been a sufficient option hadAccenture chosen to maintain the decentralised system of ITdelivery. However, Accenture chose to address its IT needs from amultidimensional centralised perspective with an extreme focus onusers’ needs. A misalignment then potentially exists between thefirm’s IT philosophy and its outsourcing strategy. However, theoutsourcing strategy employed by the firm allowed for greater ITflexibility and cost-effective operations, which were twointegral components of the new philosophy (Jeffery, 2010).

6. IT philosophy at AccenturePrior to the structural changes at Accenture, the IT philosophywas one of ‘many islands’, a fragmented approach to systems andgovernance (Jeffery, 2010). IT decisions were made politicallywith the individual most fervent in his/her approach tending togarner project approval. The existing philosophy allowed for theorganisation’s offices to enjoy significant autonomy with respectto IT decisions, but this concurrently generated significantfragmentation within the broader organisational context. The newIT philosophy supported by the firm after the change was toapproach IT as a business within a business, and this generatedthe flexibility and cost-efficiency necessitated by the firm’snew vision (Jeffery, 2010).

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Misalignments between IT philosophy and organisational goals arerapidly becoming detrimental barriers to success (Misra, 2006).Accenture overhauled its philosophy in order to promote thelarge-scale changes to its IT infrastructure. The organisationneeded to address the needs of internal customers or users andthen deliver user-based service levels to accommodate thesestakeholders’ needs. Support from C-level executives was integralto the process, particularly in terms of strategy, financials,operations, and technical dimensions (Jeffery, 2010). This shiftin philosophy allowed for a parallel shift in IT governance, theremoval of legacy systems, and the renewed centralised systemthat facilitated an integrated approach to IT. In short,Accenture’s decision to dissolve the ‘many islands’ approach toIT and opt for a centralised, business-within-a-businessapproach, was a fortunate one that supported the firm’s goals andobjectives more efficiently and accurately.

IT was once framed as a tool employed by an organisation toenhance productivity or support its other needs; however, in the21st century global marketplace, IT must be framed as a strategicpartner to the organisation in order to allow the firm to garnerand sustain a competitive advantage (Tansey, 2003). Accenture’sold philosophy provided the advantage of supporting individualoffice autonomy, but it did not facilitate system integration.Consequently, the existing IT philosophy reflected the firm’sdisparate functionalities and needs governed in a hierarchicaland largely political fashion (Jeffery, 2010). Stakeholders’needs were not adequately supported by IT, and the philosophyneeded to be overhauled to support the practical IT changes. Thesystem-wide overhaul undertaken by Accenture in a relativelyshort period of time warranted that a change-sensitive culturewas promoted through a philosophical shift. If the firm hadneglected the IT philosophy and embarked on the changes in the

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absence of a cultural transition, the infrastructural changes toIT would have been able to fail.

7. IT governance at AccentureThe changes in IT philosophy supported by the firm facilitatedsimilar shifts in IT governance. The Information TechnologyGovernance Institute (ITGI) posits that IT is often framed as anecessary evil by globally operating organisations and is therebygoverned accordingly in a haphazard fashion (Abu-Musa, 2007).While effective IT governance accurately assesses and mediatesrisks and aligns closely with corporate governance, the majorityof global firms continue to frame corporate and IT governance asisolated from one another, with the latter type of authoritysubservient to the former (Kavanagh and Suppert, 2007). Inaddition, appendix 1 describes the core difference betweencorporate and IT governance.

Accenture’s pre-change IT governance was not tightly bound to itscorporate governance, which created haphazard and disparatedecision-making processes through which a stakeholder with theloudest voice typically garnered approval (Jeffery, 2010).

The shift to an IT steering committee was markedly positive,eliminated the political approach to governance, and instilledgovernance mechanisms that were more attentive to ROI (Jeffery,2010). Members of the committee were charged to think locally andsystemically and to make optimal choices for Accenture’sdepartments and projects. This represents a fortunate shift awayfrom fragmented decision-making processes that counter firm unityacross national borders. The new system of governance supportsthe interests of the organisation as well as local offices,thereby supporting firms’ success as well as preserving localautonomy.

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8. Addressing legacy systems at AccentureThe outdated IT philosophy at pre-change Accenture was reflectedin the widespread use of legacy systems that did not allow forthe adequate integration of IT functions. Heygate and Spokes(1997) assert that the continued use of legacy systems within theglobal community represents a significant barrier to thecompetitive advantage for these firms:

“Large organizations competing in rapidly evolvingmarkets are held hostage to the out-of-date computertechnology they use to run their business. Year byyear, the problem becomes more acute: the technology isthat bit closer to collapse; additional product linesusually mean additional incompatible IT systems;company acquisitions bring along entire legacy systemsof their own.”

Resistance to transitioning away from legacy systems comes fromthe required drastic infrastructural changes, and Accenture wascharged to make these changes very rapidly.

The organisation acknowledged that the fragmented use of legacysystems throughout the firm was impeding system integration andforming a salient obstacle to reaching the new firm goals(Jeffery, 2010). Dissolving the legacy system-basedinfrastructure meant a total transition toward a centralisedsystem that would support the accurate widespread access tofinancial data. While the change was a dynamic and risky one, itwas facilitated by the new IT philosophy and attention to changemanagement. Legacy systems cannot cope with 21st century datamanagement needs (Heygate and Spokes, 1997). These outdatedsystems are permeated with unstructured and undocumented code and

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are not conducive to the global marketplace. They are gearedtoward single-firm support that does not cultivate the necessaryinterconnectivity inherent in the international economy (Heygateand Spokes, 1997).

The dominant obstacle to reducing the reliance on legacy systemsis the human component that is largely change-resistant,particularly when the legacy systems have been in place for asignificant period of time (Katerattanakul et al., 2009).Accenture addressed this obstacle by being attentive to effectivechange management, boosting communications, and generallyasserting that the new centralised system would enhance thecompetitive advantage of the organisation (Jeffery, 2010). Theorganisation’s movement away from legacy systems was quick andtherefore high risk, but it was concurrently necessary to supportnot only IT-specific goals but also those of the broader firm.

9. Change management at AccentureAccenture was in the unique and challenging position ofundergoing significant organisational change at the time its ITinfrastructure was being overhauled. While all organisationalshifts require sensitivity to cultural changes, the needs ofworkers and managers across departmental lines, and a generalacknowledgment of the changes’ potential to temporarily reduceproductivity, IT changes such as those undergone by Accenturerepresent significant innovations that fundamentally changeroutines and operations, and are met with considerableresistance. Accenture approached change management from theperspective of creating a change-responsive culture in order tocreate the proverbial buy-in of the new system by localpreviously technologically autonomous offices (Jeffery, 2010).

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The shift undergone by the organisation was the large-scalemovement away from a fragmented decentralised IT infrastructurereliant on legacy systems toward a centralised single-partnersystem. This represented a drastic change that reduced theautonomy of local offices. Cox et al. (2007) assert that alltechnological changes demand the effective selling of change tointernal stakeholders by promoting the value-added capabilitiesof the new technology that will ultimately satisfy strategicgoals and promote the sustainable competitive advantage of theorganisation. Accenture engaged C-level managers in the change bymarketing the centralised system as ultimately supportive oforganisational goals and competitiveness (Jeffery, 2010). The C-level support allowed the change to take place relativelysmoothly, as these stakeholders wielded influence over lower-level workers in local offices who may have otherwise beenresistant to change. Training and centrally organised controlthen allowed the transition to take place in the absence oftechnology resistance. Table 1 reflects the Six Facets of thetechnological change model proposed by Cox et al. (2007) andapplied to Accenture.

Facet Description Accenture’s Actions

Technology Evaluation

Selecting atechnology thatpromotes allstakeholderinterests and addsvalue to the firm

Centralised ERPsystem based onusers’ needs

Product and ProcessIntegration

Integrated systemsbased on users’needs and adequatecommunication

ERP systemimplementation andlegacy-systemreliance reduction

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Garnering AppropriateResources

Leadership,planning, cost-effectiveness andculturalsensitivity

Steering Committee,single-partnersystem, and changesto IT philosophy

Implementation

High levels ofcommunication andcontingencyplanning

C-Level executivesupport andcommunicationacross offices

TrainingVarious mechanismsof support andeducation

ERP training

Change

Corporate support,buy-in, and ongoingevaluation

Interconnectivitybetween IT andcorporategovernance andstakeholder buy-in

Table 1. Six Facets of Technological Change10. ERP strategy at AccentureERP was integral to Accenture’s IT strategy for transformation.ERP represents the seamless interconnectivity of informationflowing through a firm (Cumbie and Jordan, 2005)—accounting,supply chain, human resource, and customer-related informationthrough a centralised system. Accenture’s decision when facedwith the need to address IT infrastructure was either to maintainthe existing fragmented system rooted in a ‘many islands’philosophy that impeded interconnectivity or completely overhaulthe infrastructure to promote total IT integration through ERP.The firm chose the latter option with a single-partner approachto technology provided by SAP and Microsoft components.

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While definitions of ERP diverge somewhat, the dominantdefinitions highlight the integration of multiple corporatefunctions (Ward, 2006). Accenture acknowledged that the legacysystems impeded firm integration and the fluid exchange offinancial data. Robust reporting and the integration of financialinformation with other departments’ functions represented a keyshift toward IT being framed as a strategic partner or as abusiness within a business (Jeffery, 2010). By opting for asingle partner, Accenture enhanced its cost-effectiveness andflexibility while boosting its buying power and supporting higherlevels of standardisation and control (Jeffery, 2010).Applications deemed “mission critical” were supported by thesingle-partner relationships, and the organisation was largelysuccessful in overhauling their IT infrastructure in a shortperiod of time.

In essence, legacy systems do not support linkages betweendepartmental functions. According to Cumbie and Jordan (2005),

“Integration is the key to ERP. For the system to betruly enterprise wide, internal systems must beintegrated to work together. Integrated software,integrated into a best of breed solution, integratedenterprise computing system for planning, integratedsystems for corporate planning are a few examples ofthe inclusion of integration.”

While Accenture did not opt for a best-of-breed solution, itsintegration was facilitated by the single-partner approach.Furthermore, ERP allowed for outsourcing to be leveraged as astrategic resource due to the higher level of flexibility andcost efficiency facilitated by the system.

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11. ConclusionTo sum up, the main challenge faced Accenture was chosen tomaintain its decentralised system, implement a centralizedapproach, or adopt a partially connected system that represents amedian selection. In addition, they opted for a single-vendorapproach and a significant reliance on outsourcing to support itsIT goals. The single-partner approach facilitated a universalcentrally controlled infrastructure that created greaterinterconnectivity throughout the organisation. While theoutsourcing strategy was markedly ambitious and could haveimpeded the integration of the new IT philosophy, outsourcingprovided the cost efficiency necessary for system-wideintegration. Moreover, Accenture moved toward integrated ERP thatmet the organisation’s needs by using SAP.

Overall, Accenture’s IT’s strategy success was largelyattributable to an overhaul of an IT philosophy that waspreviously not conducive to a firm reliant on fluid exchanges ofinformation. The short period of time that Accenture waspermitted to continue using its existing system would haverendered the choice to stay with the decentralised system acomparatively easy one and yet this decision would have beendetrimental to the sustainability of the organisation.Accenture’s IT philosophy provided a solid foundation for acentrally controlled system supportive of organisational goals.

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12. ReferencesAccenture. (2012). About Accenture. Available at: <http://www.accenture.com/gb-en/company/Pages/index.aspx >[Accessed 24 Dec 2012]

Abu-Musa, A. (2007) ‘Exploring Information Technology Governance(ITG) in Developing Countries: AN Empirical Study’. Universidad deHuelva. Available at: < www.uhu.es/ijdar/10.4192/1577-8517-v7_4.pdf > [Accessed 2 Jan 2013]

Cocheo, S. (2009) ‘Technology. Still the Great Equalizer? TechHelped Small Banks Keep Pace with Big Rivals for Years, but theBalance between People and Technology Grows More Important’, ABABanking Journal, 101 (7), pp.12-22.

Jeffery, M. (2010) ‘Strategic IT Transformation at Accenture.’,Kellog School of Management.

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http://www.uhu.es/ijdar/10.4192/1577-8517-v7_4.pdf

http://www.uhu.es/ijdar/10.4192/1577-8517-v7_4.pdf

http://www.accenture.com/gb-en/company/Pages/index.aspx


Cox, S., Christen, M., Deletic, G. and Fatimilehin, O. (2007)‘Technology Management Analysis for Effective Implementation ofChange Using the Six Facets Model: Evidence from within aFinancial Services Company’, International Journal of Business Strategy, 7(1), pp.33-46.

Cumbie, B., Jourdan, Z., Peachey, T., Dugo, T. and Craighead, C.(2005) ‘Enterprise Resource Planning Research: Where Are We Nowand Where Should We Go from Here?’, JITTA : Journal of InformationTechnology Theory and Application, 7 (2), pp.21-45.

Heygate, R. and Spokes, B. (1997) ‘Time to Get Rid of LegacySystems.’, The McKinsey Quarterly, pp.72-109.

Katerattanakul, P., Kam, H., Lee, J. and Hong, S. (2009)‘Migrating Legacy Systems in the Global Merger & AcquisitionEnvironment.’, Journal of Information Systems Education, 20 (3), pp.281-300.

Kavanagh, S. and Suppert, M. (2007) ‘We're All in IT Together:Aligning Technology with Business through IT Governance.’,Government Finance Review, 23 (3), pp.24-45.

Lemak, D., Henderson, P. and Wenger, M. (2004) ‘A New Look atOrganizational Transformation Using Systems Theory: AnApplication to Federal Contractors.’, Journal of Business andManagement, 9 (4), pp.407-443.

Lester, D., Menefee, M and Pestonjee, D. (2010) ‘An InformationTechnology Services Outsourcing Alternative: A Business Model.’,Journal of Business and Entrepreneurship, 22 (1), pp.23-45.Misra, R. (2006) ‘Evolution of the Philosophy of Investments inIT Projects’. Informing Science and Information Technology. Available at: <

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http://informingscience.org/proceedings/InSITE2006/IISITMisr241.pdf > [Accessed 4 Jan 2013]

Tansey, S. (2003) Business, Information Technology and Society. London:Routledge.

Ward, C. (2006) ‘ERP: Integrating and Extending the Enterprise:Senior Leadership Examines the Benefits and Challenges ofEnterprise Resource Planning.’, The Public Manager, 35 (1), pp.30-68.

Yaeger, T. and Sorensen, P. (2006) ‘Strategic OrganizationDevelopment: Past to Present.’, Organization Development Journal, 24(4), pp.10-19.

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http://informingscience.org/proceedings/InSITE2006/IISITMisr241.pdf

http://informingscience.org/proceedings/InSITE2006/IISITMisr241.pdf


13. Appendices

Appendix (1): The core difference between corporate and IT governance.

Abu-Musa (2007) describes the core difference between corporateand IT governance as “Corporate governance and ITG are integrallyinterrelated, thus making ITG a subset of corporate governance.Corporate governance is concerned with board roles, boardcomposition, board characteristics, board and organizationalstructure and processes in order to develop, implement andmonitor corporate strategy…. However, ITG is related to thedistribution of IT decision-making rights and responsibilitiesamong organization stakeholders, and the procedures andmechanisms for making and monitoring strategic decisionsregarding IT. ITG concentrates on the structure of relationshipsand processes related to developing, directing and controlling ITresources in order to achieve the organization's goals throughvalue adding contributions, balancing risk versus return over ITresources and managing IT processes”.

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Accenture Strategy