When I worked as a Seattle IT Consultant, CIO or technology architect for clients, one potential client was struggling with the concept of business strategy and asked me:
Give me examples of 'business technology strategy'. Define this for me. Tell me exactly what it is you put together for clients.”
It's a very good question and important question, though a little hard to explain. Most people are either tactical thinkers or strategic thinkers, with the majority thinking tactically. The simplest way to begin is to compare IT with Accounting.