Halejah Sourab states that IT ROI is not a sensible measurement / decision basis because the effect of IT does not only appear in financial aspects or is so distributed that it is impossible to isolate. Unfortunately he argues for other measurement values, but does not specify what it could be · http://www.cioindex.com/nm/templates/ITStrategy.aspx?a=2710&z=46&page=1

This article reflects the measurement of SOA. ROI approaches do not seem to track SOA results. So, how do you measure business agility? · http://blogs.zdnet.com/service-oriented/?p=923