Bouwens and Abernethy (2000) provide explanations why information technology is particularly relevant
to customer-focused strategies. First, a customer-focused strategy requires the development of an
organizational culture where individuals are encouraged to be innovative and responsive to customer
requirements. To manage effectively in this setting requires an advanced information system to ensure
that managers have the information necessary to cope with continual changes in product design and processes.
Second, the pursuit of a customer-focused strategy also changes the nature of the relation between
functional subunits within the firm as the workflows between subunits become highly interdependent.
Additional information requirements are created to ensure that theseworkflows are coordinated (Bouwens
and Abernethy, 2000).