Have a look at our article in BPM Magazine on Alignment:
We talk about 5 kinds of alignment necessary for effective business intelligence and enterprise performance management initiatives (they are also true for any Business and I.T. initiative):
1. Strategy To Measures
2. Horizontal: Business Function to Business Function
3. Vertical: Though all layers of the business (Strategic, Operational, Tactical)
4. External: Customers, Suppliers, Partners, Regulators
5. Financial to Operational
And there's even a bonus alignment in the article!