Enterprises have invested heavily in digital transformation over the past decade. Too often, the return has been disappointing. More complexity, higher costs, and partnerships that deliver activity without real impact. In 2025, leaders are losing patience with models that measure effort instead of results. That’s why the conversation is shifting to accountability and value. C-suite executives now expect cooperation models that align directly with business goals, reduce delivery risk, and prove their worth in measurable outcomes.

This shift to value-based business cooperation models is more than operational fine-tuning; it defines which organisations will sustain growth in a competitive, resource-constrained environment. Those who continue to reward hours and tasks risk falling behind. Those who embrace value-driven cooperation are building a foundation for advantage that competitors will find difficult to match. In this article, we explore how value-based business cooperation models are reshaping software partnerships in 2026.

Cooperation models – a comparison of traditional and value-driven approaches

To see the benefits of value-based business cooperation models, it helps to first contrast them with traditional approaches such as time & material (T&M) and flat-rate (or fixed-price) agreements.

Traditional models

These cooperation models are primarily effort-based. For many years, they were the default when working with external software partners on IT projects.

• Time & Material: these models are the most popular option for projects where flexibility is key (and you must factor in unpredictability). They work particularly well for early-stage initiatives, projects with evolving requirements, or situations where priorities may shift.
  
  It’s worth noting that they’re also an option used for governmental contracts in the U.S., for situations where a project can’t be priced or estimated closely at the moment you sign an agreement. Under this model, the bill reflects the actual time spent on the project. Also, the client retains full control over scope, direction, and decision-making. For instance, in a T&M engagement at Holisticon Connect, we provide experienced teams, direct communication, and a results-focused delivery approach. Our management ensures consistent progress, early risk detection, and a single point of contact accountable for team performance and quality.
  
• Flat rate model/fixed price: this model works well for projects with steady delivery needs and long-term team engagement. You get a dedicated team at a fixed monthly rate per member, making budgets and planning straightforward. You set priorities and define the scope, while the partner manages day-to-day operations, ensures continuity, and tracks performance. It’s ideal when close collaboration, team integration, and low variability are how you define “successful delivery”.|

Note: both T&M and fixed price models can still be highly effective when applied to the right type of project or arrangement. Value-driven approaches, explained next, provide an alternative, focusing on outcomes and measurable business impact rather than just time spent or fixed costs.

Value-based business cooperation models

Traditional IT engagement often revolves around logged hours and completed tasks. Value-driven models take a different stance by tying work directly to business goals, measurable performance metrics, and shared accountability.

At Holisticon Connect, we bring this idea to life through two variations. Outcome-based models give you the steering role while we supply experienced teams, structured delivery, and proactive support. Value-based models push further by aligning with defined goals and metrics, taking greater responsibility for results, and lowering your delivery risk.

This shift comes to life in three cooperation models:

• Managed Services. You define the outcomes, and the provider takes full responsibility for delivery. Together you agree on KPIs and SLAs, then hold the provider accountable for hitting them. The model builds continuity, ensures consistent quality, and creates a partnership based on trust. Success depends on impact, not activity.
  
• Project-Based Delivery. From the outset, both sides agree on scope, timeline, and budget. The provider owns the execution – planning, implementation, and quality assurance – while you keep visibility on progress. The structure gives predictability and control, making it ideal for initiatives with firm objectives and non-negotiable deadlines. It guarantees delivery instead of endless status updates.
  
• Agile Work Packages. You break the work into short, focused cycles, each tied to a specific business outcome. Every iteration produces something tangible and measurable. The model keeps flexibility high, adapts quickly to shifting priorities, and ties pricing to results rather than hours. It delivers speed without losing accountability.

Across all three models, the same principle applies – outcomes matter more than effort, and cooperation built on accountability creates stronger results.

Market trends that reflect a shift towards value-driven business cooperation

Investments in high-performance IT

Global tech spending hit $4.7 trillion in 2024, according to Forrester – up 5.3% from the year before. That surge reflects ambition, but it also raises the stakes. Technology leaders aren’t just expected to manage costs anymore, but also to fuel growth and prove that every dollar invested moves the business forward.

If IT strategy doesn’t connect with business goals, companies feel it in every corner of performance, from profits to customer satisfaction to employee engagement.

Success comes when leaders commit to high-performance IT as a core business strategy. Think of high-performance IT as a mindset. It helps leaders shape the right mix of technology capabilities to meet business goals and deliver impact. Done right, it turns IT from a support function into a growth engine.

The approach is built on three essentials:

• Alignment that pays off: When business strategy and technology move together, growth accelerates – 2.4 times faster than peers, with twice the profitability.
• Trust that earns loyalty: Business runs on trust, and technology is no exception. Strategies that put customer experience at the center strengthen confidence in both the IT team and the brand.
• Adaptivity that wins. Markets shift daily. Companies that flex their technology at the right speed and scale lead with happier customers and stronger growth.

High-performance IT isn’t about spending more, but rather about spending smart – making technology the backbone of value-driven business growth.

CIO’s expect IT to drive innovation

For years, leaders equated digital progress with adopting the newest platforms. AI pilots, low-code tools, and industry clouds filled board presentations. But in 2025, adoption alone does not equal innovation. What counts is how technology creates advantage – and IT now sits at the center of that demand.

Executives know this. They expect more than tools; they want IT to show where value exists and how to capture it. The most progressive leaders – Gartner calls them Digital Vanguard CxOs – prove the point. They are nearly twice as likely as peers to depend on IT to uncover opportunities and 1.6 times more likely to expect guidance on practical AI use cases. The numbers highlight a shift from CIO as a support player to a co-creator of business-led innovation.

Yet unfortunately, expectation outpaces reality. Only 18% of CIOs position innovation as a business-led capability. That gap is an inflection point. Enterprises that close it will move beyond experiments and convert emerging technologies into lasting business gains.

Emphasis on clear ownership and accountability

In late 2024, the Project Management Institute (PMI) released a study on what it called a “new era of project success”, and one of the defining traits of this shift is a stronger focus on clear ownership and accountability.

The study suggests it’s no longer enough to simply deliver on time and within budget. What really defines success is whether the project creates value that stakeholders recognise as worth the effort and investment.

PMI’s President and CEO, Pierre Le Manh, explained that this requires project professionals to step beyond the technical side of management and take responsibility for outcomes. In other words, it’s not just about managing projects well, but about leading them to genuine success. And with AI taking over many routine tasks, the human role as accountable value-driver becomes even more critical.

Under this new lens, PMI reports, only 48% of projects are considered truly successful, while 40% fall into a grey area. When accountability is built into the way projects are run, it shifts the focus from ticking boxes to proving that the work really matters.

Why companies choose outcome-based IT cooperation models

As mentioned, many IT (and, in particular, digital transformation) programmes are judged by whether they were delivered on time and on budget. While those metrics have their place, they reveal little about whether the initiative has created lasting business value. That’s why more organisations are adopting outcome-based IT models: they shift the focus from what was delivered to what was achieved.

But what does it take to “realise value”? We agree with Deloitte that it’s frequently the interplay of three factors:

• Performance – defined as delivering on stakeholders’ expectations in a cost-effective way.
• Value – securing both quantitative and qualitative returns on the investment.
• Organization alignment – ensuring the initiative supports the organisation’s strategy and builds the capabilities it needs to thrive.

Taken together, these three elements show that value isn’t a static result. Instead, it matures throughout the lifecycle of a software project – before, during, and after its delivery.

At Holisticon Connect, we’ve found that value- and outcome-based cooperation models resonate more strongly with clients, because they build this broader definition of value into the engagement itself. They provide clear governance, measurable success criteria, and risk-sharing structures. This reduces delivery risk while strengthening accountability. They create a transparent path from business goals to tangible results, which means that organisations don’t just complete projects, but realise their full potential.

Industries where the shift towards value-driven models is the strongest

Healthcare shows the strongest shift. The idea of value-based partnerships (VBPs) builds on the principles of value-based healthcare, which is about improving outcomes while controlling costs. The model is gaining traction because today’s healthcare challenges like aging populations, chronic disease, and rising costs are too complex for any one player to solve alone. Partnerships between providers, payers, pharma, and policymakers allow resources and expertise to combine in ways that deliver more than the sum of their parts.The benefits are tangible. Patients gain better outcomes and a stronger voice in their care. Pharma gains real-world insights into treatment impact. Providers streamline care pathways, while payers and policymakers gain tools to measure value and reinforce system sustainability. Independent third parties often step in to ensure collaboration stays balanced and focused.

The trend is not confined to healthcare. PMI recently reported that industries that focus on value, including construction and industrials, report higher project success. Projects that deliver measurable social impact are 1.6 times more likely to succeed, with similar boosts for those tied to clear requirements and customer satisfaction. Across sectors, value-driven models are proving that collaboration beats competition when the stakes are high.

What to consider before engaging in value-driven cooperation

If you’ve decided that you’d like to develop your next IT project in a value-driven approach, you need to address a few operational points before starting the project. These models offer clear benefits, but they require teams to work and measure success differently, and coordinate closely with stakeholders. Key considerations include:

• Clear role division and accountability – bear in mind that teams used to task-based work may struggle with full ownership of outcomes. Assign accountability for each aspect of delivery to prevent gaps, speed up decision-making, and track performance against objectives. Review roles regularly to ensure the team adapts as priorities shift.
• Quantifying business value – connecting project work to measurable business results can be complex. More likely than not, you’ll have to revisit your current KPIs and tracking systems to make sure you can monitor value effectively. We recommend including both quantitative metrics, such as cost savings or revenue impact, and qualitative measures, such as improved user experience or operational efficiency. Next, tie these metrics directly to your business strategy to ensure the project delivers tangible organisational benefits.
• Stakeholder alignment – lastly, securing agreement from all stakeholders on outcomes and success criteria can be challenging, especially in larger organisations. To convince everyone that it’s best to move to a value-based model, consider running workshops. You could also create a steering committee to build consensus and document decisions. Keep stakeholders informed and engaged to maintain focus on achieving the defined outcomes.

Partnering with an organisation experienced in outcome – and value-based models can ease the transition and keep the project focused on delivering measurable business results.

Is the future about value-based business cooperation models?

Value-based contracting is more than a passing trend; it is fast becoming the standard for IT cooperation. Traditional models will still have their place, but executives who look for measurable business outcomes increasingly expect partners to share responsibility and deliver against clear goals.

At Holisticon Connect, we adapt to the needs of each organisation. Our experience shows that value-based business cooperation models consistently drive stronger results—and we aim to be a partner who not only delivers but also takes responsibility for outcomes that matter.
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At Holisticon Connect, our core values of Passion and Execution drive us toward a Promising Future. We are a hands-on tech company that places people at the centre of everything we do. Specializing in Custom Software Development, Cloud and Operations, Bespoke Data Visualisations, Engineering & Embedded services, we build trust through our promise to deliver and a no-drama approach. We are committed to delivering reliable and effective solutions, ensuring our clients can count on us to meet their needs with integrity and excellence.

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