I think this item insightful - http://www.expresscomputeronline.com/20091019/management03.shtml
Alliances between the CFO and CIO will deliver better business performance i.e. aligning the economic and the enterprise architecture of the business.
CIOs have been told for years that they must demonstrate the business value of IT, but the problem is much deeper because of misaligned mindsets between the CIO and CFO.
Most CFOs are focused on business performance and outcome.
Too many CIOs (and most enterprise architects and strategy) are overly focused on being super technologist, mandating standards and designs, and being overly influencing by vendor with large budgets for executive entertainment. This over focus on technology, and too little focus on enterprise (or business).
A proper solution that ensures the key economic parameters are expressed as an intrinsic part of the enterprise architecture are key to this. These cost parameters help lead the technologists towards more of a focus on business issues and provide a neutral point of articulation between the financial and technical domains.