When it comes to purchasing new technology and investing in new systems, two particular individuals play a key role in the decision making process; the CFO and the CIO. IT priorities have been fluctuating over the past decade, and choosing where to invest requires a team effort. The CFO and CIO want to work together, and their ultimate goal is to participate in and lead the growth of the company. However, their roles within an organization are quite different. Chief Financial Officers want to make investment decisions with the cost and the return at the top of mind. The Chief Information Officer wants to invest based on software and technologies with the greatest potential for business transformation. In order to make effective decisions, the process must be business-focused, and more importantly, must incorporate the perspective of both of these C-Levels in order to maximize the benefits.