I think the biggest player in the IT development stage would be the CTO (chief technology officer). In my opinion, they would be the technology visionaries of an organization. Surprisingly, many CTO’s come from IT managers or systems engineers that have “grown” with the company. I think sometimes that the CTO’s become very distant from the real world IT factor that organizations need and sometimes cruse on the backs of existing technology that the organization had and fail to update legacy systems. In those situations, many of the senior IT managers are the visionaries of the organization. The size of the organization really does play heavily on the reliance of the executives to be visionaries. However, in any organization, the one that works with the ground technology the most will be considered the visionary. There seems to be a disconnect between accounting and IT but they seem to always make the final decisions in the amount of money that is provided for organizations to upgrade. I can understand the return issue but somtimes certain IT projects are put on the back burner when they are not in use. In those instances, politics play a large role in the development in IT. This can certainly be said for a few organizations that do not that synergy between the two departments.