Proving the business value of IT actions is a challenge.
Business case support is becoming mandatory decision makers planning in government, business, and non-profit organizations everywhere. One result is that case building responsibilities now belong to those who are not "finance" people. Another result is that business case mistakes are everywhere.
Everyone Talks about the Business Case

Everyone talks about the business case but surprisingly few people really know what that means.
That was true in the early 1900s, when business case analysis was born along with a new, developing discipline called finance. In those days, most people thought that business case analysis was "finance." They thought the job of building and using case results should be left to financial specialists. Read more of this post