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Especially companies spending less on IT than their peer group seem to achieve a strong alignment of business and IT. Furthermore, these well aligned companies typically outperform their competitors in adopting innovative business strategies and models. To explore the reasons behind this observations, Arthur D. Little investigated the levers that drive a company’s alignment of business priorities and IT systems. From our findings we developed a model that allows to assess a company’s current alignment status in order to identify and address fields for improvement.