Contrary to common wisdom, the level of IT expenditure should reflect the performance objectives and communication style of a company. Researchers at the InterUnity Group studied 500 companies and found that only a few technologies universally improve corporate performance and that increasing IT expenditures in companies with low levels of IT/business-unit partnership is most often a waste of money. While most companies fail to achieve competitive advantage from their IT strategy, companies with high levels of IT/business-unit partnership outperform others.