This addresses some of the business and technological issues, and perhaps even a few of the human issues. But the human component is really much more than that. It comprises the social competencies that those involved need to have collectively to maintain an effective process. These include having an organization where people understand and trust each other, respect each others' differences in ways of thinking, and put the good of the organization ahead of narrow personal or departmental interests. For example, developers and managers need to better understand diversity in how people think, based on their job roles and individual personalities.
Developers work in a job that demands a high attention to detail and process.
Managers often live in an environment that demands timely results and simple explanations. These differences can lead to misunderstanding between representatives of the technological and business components. Trust becomes a big issue when a system that promises to make the organization as a whole more efficient affects people or departments unevenly. Sometimes, developers do not trust end users to give them all the information they need to construct the system, and end users don't trust developers to really meet their needs. This results in a self-fulfilling prophecy of miscommunication between business needs and technological solutions.