In the long run, though, the greatest IT risk facing most companies is more prosaic than a catastrophe. It is, simply, overspending. IT may be a commodity, and its costs may fall rapidly enough to ensure that any new capabilities are quickly shared, but the very fact that it is entwined with so many business functions means that it will continue to consume a large portion of corporate spending.
Why IT Doesn't Matter Anymore, Harvard Business Review, June 9, 2003.
Why IT Doesn't Matter Anymore - HBS Working Knowledge - Harvard Business School[hbswk.hbs.edu]