Technology is a differentiator that drives growth. As a result, tech budgets shouldn’t be built to manage cost — they should be built to grow. Shifting the budgetary narrative like this helps technology transform from a line item to a differentiator that delivers revenue, operating profit, and net income. This is known as growth accounting. This report forms part of Forrester’s tech insights and econometric research (TIER) series and shows you how to elevate your financial acumen to become a strategic player.