We also found situations in which the business strategy would move one step (e,g., from Defender to Analyzer) but IS structure would move two steps (e.g., from centralized to decentralized) into misalignment. We call this pattern excessive transformation. Following excessive transformation, the firm might later take one step back (e.g., to shared) to recover into alignment. Split responsibilities might lead to this problematic trajectory, as seemed to be the case at Beta, which shifted the business to an Analyzer strategy and IS to a comprehensive role in parallel, but went too far with respect to IS sourcing and structure. The company relied on the inputs provided by an external consultant, but the focus of that consultant's efforts was only on the IS role. Structuring and sourcing issues were addressed by Beta's own business and IS executives. An underestimation of problems also plays a role in excessive transformations. Beta grossly underestimated the problems in centralizing the management of IS, especially in
an outsourcing situation. Similarly, Gamma underestimated the problems in seeking external revenues through its IS subsidiary.