Abstract
While many big enterprises are moving toward to a federal organization, their information systems units are struggling to transform themselves. Its real goal is defining a balance of activities between corporate and other business units. In most cases, its criteria depend on the simple "make-or-buy" decision making that distinguishes strategies from others. It causes problems for many organizations. In this paper, we will identify that one of the reasons is disconnection of linkages of implicit information and propose a new framework to make their transformation effective and efficient.