Data typically have the same technical format because of standardised ERP systems, but with potentially different business implementations and duplicates. The senior management naturally needs to have an aggregated “single view” of the company, but typically only for selected dimensions and attributes. Staff further down the organisation typically only need to view their own part of the operations, so why worry at all about harmonising data that is not required by the senior management? Since the source systems are based on the same technical structure, it should be possible to share the BI’s data architecture among individual business units Data harmonisation should focus on a level where there is commercial demand. In other words, it is possible to start analysing the needs at the upper organisational levels – top-down. The necessary data standardisation is typically a task for the BI function and should optimally be carried out by working on general data governance by means of data entry in source systems, but in practice, for example, the harmonisation of duplicates should take place in BI. The data architecture in BI should be shared across business units.