Three of the five main concerns about IT from senior executives in Europe and the USA are related to poor user satisfaction. The current spend justification paradigm, cost benefit analysis, is that the justification for an IT purchase is done only after a decision has been made to procure that technology. User needs are a minor factor. The proposed alternative, Benefit Cost Analysis, is one of recognising the required gains first and then deciding on specific IT that will help deliver them. The result is lower investment and higher user satisfaction with IT.