A typical software implementation includes an assessment of the current state systems, processes and requirements. It should also look ahead to your organization’s strategic plan to determine if any future requirements should be included in the assessment.
Those are a great places to start. But you should also look beyond those two sources of requirements and identify BHAGs — big hairy audacious goals!
For example, we had a customer that created a set of requirements around billing based on current and future requirements. The client’s current billing process was very time- and labor-intensive, and it relied upon a large amount of human judgement. But the client billed that way because it had a fundamental belief in how it should run its business.