A name that can be used in different ways. That's in fact what it stands for: Shades Of Blue. 

The observation made in a long experience is that IT is always seen as the same (blue), but in fact there are a lot of differences in the way it is used or implemented (shades). This also is valid for the level of success in an organization. Which brings the other abbreviation: Service Oriented Business.

Delivery of service should be seen as a normal business requirement, but from an IT perspective this is not a regular experience. Often the services delivered are not fit for use. The latest invention is SOA: Service Oriented Architecture. Actually the ultimate object orientation, but most Dutch get an itch from this abriviation, because it is a synonym for "French disease".

What S-O-B stands for is make the shades understandable, it helps at board level to make the right decisions. Understanding the shades makes the risk manageable. Business orientation is more important than Architecture. An architect sells architecture, your business sells goods, deliver services. Therefor the architecture focus is again a techy approach. Creates a hype, cost time, drains money and deivers? Architecture: tons of paper.

A daring statement, but we stood for the S-O-B approach for a long time. Delivery was always in time, systems were usable, cost effectiveness was always a key, quality a standard. This does not come by itself, so sometimes we'd to act as the third meaning of the abbreviation: Sons Of Bitches. You have to be straight and ferm to keep on track and get all distraction off the way.