I found an interesting video on how businesses - and therefore employees - can lose sight of why they do something, instead focusing on what they do. The pitch here is that by looking at the why, you'll become more successful and really connect with potential customers.
It's an interesting idea, though some of the examples given are, perhaps, a shade too big for small businesses to relate to meaningfully. Yet there's something of value here, even if it's only to prompt a moment of reflection about why you started a business, or, if you're an employee, what made you want to work somewhere in the first place.