Check out Connecting "What" with "How" – and the Failure to Understand the Principles of Systems Engineering and Systems Management by Glen B. Alleman. Here is an excerpt:
It’s been said by an agile voice that …
Progress and value delivery are not the same thing. In the end, of course, value (to someone) is important. And in the standard-for-today structure of programming for money, we divide what What from the How. Also, trailing indicator.
This view of…
The full article is available here.