End users and business managers (customers) see and expect different – even if related – outcomes from IT services. As referenced in the paper, Joe Peppard distinguishes two types of value of IT services:
User utility – Which is defined as the benefit a user or community of users attaches to a particular service, based on the usefulness of the service to them in the performance of their jobs.
Organizational benefit – Which is based on the extent to which the service supports the organization in achieving its business objectives.
Now this gets interesting! User utility is explicitly visible to users hence identifiable on the service catalog for customer-facing services (around provisioning and supporting applications used by them and more broadly all requests that travels through Service Desk into IT). So users perceive and give feedback on the value they experience directly from IT.
Organizational benefit value is contributed by how well those custom-facing services support business. More to the point, how they enable competitive traits like speed, flexibility, efficiency and innovation or how they remove obstacles to doing things (like webmail access that frees from working at a fixed workplace).
By using both User utility and Organizational benefit perspectives of value from IT one can build up the service catalog in a structured way. And closer to the stakeholders.