In this book, Ric Merrifield, a business strategist at Microsoft (MSFT), argues that executives fail when they focus on the how rather than the what. In other words, they focus on how to make business processes more efficient instead of the value of what the processes deliver. For example, Amazon.com (AMZN) CEO Jeffrey Bezos didn't dwell on how to sell books more efficiently. He recognized that Amazon's true edge was its efficiency in handling orders. That thinking helped Amazon expand beyond books and sell its system to others.