Some very well meaning people should haul themselves into the second decade of the 21st century. A thread over on the ABPMP (yes I am a member) says...
I quote "For anyone who has not done so, I believe it's well worth your time to have a look at the standard for strategy ("The Business Motivation Model"):
Also an OMG standard, but you probably don't want to read about business stategy in UML(!). I believe a good number of your questions about 'alignment' can be answered simply by looking into the core concepts of strategy."
Let's get really clear here. if you business strategy is dumb you will align to the wrong things (go ask GM about that).
Much better to align to Successful Customer Outcomes (and they become your strategy) ala Proctor & Gamble and J&J.
A very recent article on this theme in HBR by Roger Martin, Dean of Rotman School of Management "The Age of Customer Capitalism" - Page 59. You can see the synopsis and link here > http://hbr.org/ < or visit Roger's site at http://rogerlmartin.com/
I would also recommend Roger's book for the readers amongst us..The Design of Business. A refreshing read from someone up there in academia :-)