A Brief History of Budgeting: Reflections on Beyond Budgeting, Its Link to Performance Management and Its Appropriateness for Software Development

Conference paper
Part of the Lecture Notes in Business Information Processing book series (LNBIP, volume 167)


Beyond Budgeting is an innovation from the management accounting literature that seeks to improve performance and manage organisations through flexible sense-and-respond type mechanisms, rather than the more rigid traditional command-and-control models. This contemporary thinking in management accounting resonates strongly with contemporary thinking in information systems development (ISD). In particular, the Beyond Budgeting model shares many similarities with agile software development (ASD) with both having a distinctly agile and flexible foundation. This paper discusses the history of Beyond Budgeting, its relationship with performance management and its appropriateness for the field of software development.


Beyond Budgeting Budgeting Performance Management Agile Methods 


Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.


  1. 1.
    Hansen, S.C., Otley, D.T., Van der Stede, W.A.: Practice developments in budgeting: An overview and research perspective. Journal of Management Accounting Research 15(1), 95–116 (2003)Google Scholar
  2. 2.
    Otley, D.T.: Performance management: a framework for management control systems research. Management Accounting Research 10(4), 363–382 (1999)Google Scholar
  3. 3.
    Covaleski, M.A., et al.: Budgeting research: Three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research 15(1), 3–49 (2003)Google Scholar
  4. 4.
    Hansen, S.C., Van der Stede, W.A.: Multiple facets of budgeting: an exploratory analysis. Management Accounting Research 15(4), 415–439 (2004)Google Scholar
  5. 5.
    Van der Stede, W.A.: Measuring tight budgetary control. Management Accounting Research 12(1), 119–137 (2001)Google Scholar
  6. 6.
    Ekholm, B.-G., Wallin, J.: Is the annual budget really dead? European Accounting Review 9(4), 519–539 (2000)Google Scholar
  7. 7.
    Jensen, M.C.: Paying People to Lie: the Truth about the Budgeting Process. European Financial Management 9(3), 379–406 (2003)Google Scholar
  8. 8.
    Hope, J., Fraser, R.: Beyond Budgeting: How Managers can Break Free from the Annual Performance Trap. Harvard Business School Press, Boston (2003)Google Scholar
  9. 9.
    Dugdale, D., Lyne, S.: Budgeting. Financial Management, 32–35 (March 2006)Google Scholar
  10. 10.
    Libby, T., Lindsay, R.M.: Beyond Budgeting or Better Budgeting? Strategic Finance 89(2), 46–51 (2007)Google Scholar
  11. 11.
    Neely, A., Bourne, M., Adams, C.: Better budgeting or beyond budgeting. Measuring Business Excellence 7(3), 22–28 (2003)Google Scholar
  12. 12.
    Schmidt, J.A.: Is it time to replace traditional budgeting? Journal of Accountancy 174(4), 103–107 (1992)Google Scholar
  13. 13.
    McVay, G.J., Cooke, D.J.: Beyond Budgeting in an IDS: the Park Nicollet experience. HFM (Healthcare Financial Management) 60(10), 100–110 (2006)Google Scholar
  14. 14.
    Mintzberg, H., Simons, R., Basu, K.: Beyond Selfishness. MIT Sloan Management Review 44(1), 67–74 (2002)Google Scholar
  15. 15.
    Mintzberg, H., Westley, F.: Decision Making: It’s Not What You Think. MIT Sloan Management Review 42(3), 89–93 (2001)Google Scholar
  16. 16.
    Gosling, J., Mintzberg, H.: The Education of Practicing Managers. MIT Sloan Management Review 45(4), 19–22 (2004)Google Scholar
  17. 17.
    Quy Nguyen, H., Mintzberg, H.: The Rhythm of Change. MIT Sloan Management Review 44(4), 79–84 (2003)Google Scholar
  18. 18.
    McFarland, K.R.: Should You Build Strategy Like You Build Software? MIT Sloan Management Review 49(3), 69–74 (2008)Google Scholar
  19. 19.
    Ehrhart, K.-M., et al.: Budget processes: Theory and experimental evidence. Games and Economic Behavior 59(2), 279–295 (2007)MathSciNetzbMATHGoogle Scholar
  20. 20.
    Drury, C.: Management and Cost Accounting. South-western, London (2008)Google Scholar
  21. 21.
    Duffy, M.F.: ZBB, MBO, PPB and Their Effectiveness Within the Planning/Marketing Process. Strategic Management Journal 10(2), 163–173 (1989)MathSciNetGoogle Scholar
  22. 22.
    Pyhrr, P.A.: Zero-base budgeting. Harvard Business Review 48(6), 111–121 (1970)Google Scholar
  23. 23.
    Pyhrr, P.A.: Zero-base budgeting: where to use it and how to begin. Advanced Management Journal 41(3), 4 (1976)Google Scholar
  24. 24.
    Major, M.: Activity-based management accounting: A critical review. In: Hopper, T., Northcott, D., Scappens, R. (eds.) Issues in Management Accounting. Pearson Education, Harlow (2007)Google Scholar
  25. 25.
    Major, M., Hopper, T.: Managers divided: Implementing ABC in a Portuguese telecommunications company. Management Accounting Research 16(2), 205–229 (2005)Google Scholar
  26. 26.
    Otley, D.T., Pollanen, R.M.: Budgetary criteria in performance evaluation: A critical appraisal using new evidence. Accounting, Organizations and Society 25(4-5), 483–496 (2000)Google Scholar
  27. 27.
    Chenhall, R.H.: Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society 28(2-3), 127–168 (2003)Google Scholar
  28. 28.
    Ferreira, A., Otley, D.T.: The design and use of performance management systems: An extended framework for analysis. Management Accounting Research 20(4), 263–282 (2009)Google Scholar
  29. 29.
    Broadbent, J., Laughlin, R.: Performance Management Systems: A Conceptual Model. Management Accounting Research 20(4), 283–295 (2009)Google Scholar
  30. 30.
    Abernethy, M.A., Brownell, P.: Management Control Systems in Research and Development Organizations: The Role of Accounting, Behavior and Personnel Controls. Accounting, Organizations and Society 22(3-4), 233–248 (1997)Google Scholar
  31. 31.
    Malone, T.W.: Is empowerment just a fad? Control, decision making, and IT. Sloan Management Review 38(2), 23–35 (1997)MathSciNetGoogle Scholar
  32. 32.
    Baker, F.T., Mills, D.H.: Chief Programmer Teams. Datamation 19(12), 58–61 (1973)Google Scholar
  33. 33.
    Weinberg, G.: The Psychology of Computer Programming. Van Nostrand Reinhold, New York (1971)Google Scholar
  34. 34.
    Davis, M.: Professional responsibility: Just following the rules? Business and Professional Ethics Journal 18(1), 65–88 (1999)Google Scholar
  35. 35.
    Arjoon, S.: Striking a Balance Between Rules and Principles-Based Approaches for Effective Governance: A Risks-Based Approach. Journal of Business Ethics 68(1), 53–82 (2006)Google Scholar
  36. 36.
    Poppendieck, M., Poppendieck, T.: Leading Lean Software Development: Results Are Not the Point. Addison-Wesley, Upper Saddle River (2010)Google Scholar
  37. 37.
    Larman, C., Vodde, B.: Scaling Lean & Agile Development. Addison-Wesley, Upper Saddle River (2008)Google Scholar
  38. 38.
    Lohan, G., Conboy, K., Lang, M.: Beyond Budgeting and agile software development: A conceptual framework for the performance management of agile software development teams. In: International Conference on Information Systems, St Louis (2010)Google Scholar
  39. 39.
    Berry, A.J., et al.: Emerging themes in management control: A review of recent literature. The British Accounting Review 41(1), 2–20 (2009)Google Scholar
  40. 40.
    Manville, B., Ober, J.: Beyond Empowerment: Building a Company of Citizens. Harvard Business Review 81(1), 48–53 (2003)Google Scholar
  41. 41.
    Bogsnes, B.: Implementing Beyond Budgeting: Unlocking the Performance Potential. J. Wiley & Sons, New Jersey (2009)Google Scholar
  42. 42.
    Howell, R.A.: Turn Your Budgeting Process Upside Down. Harvard Business Review 82(7/8), 21–22 (2004)Google Scholar
  43. 43.
    Cassell, M.: Budgeting and more. Management Accounting: Magazine for Chartered Management Accountants 77(8), 22 (1999)Google Scholar
  44. 44.
    Kennedy, A., Dugdale, D.: Getting the most from BUDGETING. Management Accounting: Magazine for Chartered Management Accountants 77(2), 22 (1999)Google Scholar
  45. 45.
    O’Brien, R.: Living with budgeting. Management Accounting: Magazine for Chartered Management Accountants 77(8), 22 (1999)Google Scholar
  46. 46.
    Fraser, R.: Figures of hate. Financial Management, 22–25 (February 2001)Google Scholar
  47. 47.
    Hope, J., Fraser, R.: Take it Away. Accountancy 123(1269), 50–51 (1999)Google Scholar
  48. 48.
    Hope, J., Fraser, R.: New ways of setting rewards: The Beyond Budgeting model. California Management Review 45(4), 104–119 (2003)Google Scholar
  49. 49.
    Hope, J., Fraser, R.: Who needs budgets? Harvard Business Review 81(2), 108–115 (2003)Google Scholar
  50. 50.
    Hope, J., Fraser, R.: Who needs budgets? Response. Harvard Business Review 81(6), 132 (2003)Google Scholar
  51. 51.
    Kaplan, R.S., Norton, D.P.: The Balanced Scorecard–Measures That Drive Performance. Harvard Business Review 70(1), 71–79 (1992)Google Scholar
  52. 52.
    Dye, R.A.: Relative performance evaluation and project selection. Journal of Accounting Research 30(1), 27–52 (1992)Google Scholar
  53. 53.
    Demski, J.S.: An Accounting System Structured on a Linear Programming Model. Accounting Review 42(4), 701 (1967)Google Scholar
  54. 54.
    McGregor, D.: The human side of enterprise. McGraw-Hill, New York (1960)Google Scholar
  55. 55.
    Østergren, K., Stensaker, I.: Management Control without Budgets: A Field Study of ‘Beyond Budgeting’ in Practice. European Accounting Review 20(1), 149–181 (2011)Google Scholar
  56. 56.
    Whetten, D.A.: What Constitutes a Theoretical Contribution? Academy of Management Review 14(4), 490–495 (1989)Google Scholar
  57. 57.
    Gregor, S.: The nature of theory in information systems. MIS Quarterly 30(3), 611–642 (2006)Google Scholar
  58. 58.
    OED. Oxford English Dictionary (2010) (April 09, 2009), (cited November 9, 2010)
  59. 59.
    Rubin, I.S.: Budget Theory and Budget Practice: How Good the Fit? Public Administration Review 50(2), 179–189 (1990)Google Scholar
  60. 60.
    Cushing, B.E.: Frameworks, Paradigms, and Scientific Research in Management Information Systems. Journal of Information Systems 4(2), 38–59 (1990)MathSciNetGoogle Scholar
  61. 61.
    Bobic, M.P., Davis, W.E.: A Kind Word for Theory X: Or Why So Many Newfangled Management Techniques Quickly Fail. Journal of Public Administration Research Theory 13(3), 239–264 (2003)Google Scholar
  62. 62.
    Janakiraman, S.N., Lambert, R.A., Larcker, D.F.: An Empirical Investigation of the Relative Performance Evaluation Hypothesis. Journal of Accounting Research 30(1), 53–69 (1992)Google Scholar
  63. 63.
    Baiman, S., Rajan, M.V.: The Informational Advantages of Discretionary Bonus Schemes. Accounting Review 70(4), 557–579 (1995)Google Scholar
  64. 64.
    Brickley, J.A.: Managerial Economics and Organizational Architecture. McGraw-Hill, Boston (2004)Google Scholar
  65. 65.
    Caker, M.: Customer focus - An accountability dilemma. European Accounting Review 16(1), 143–171 (2007)Google Scholar
  66. 66.
    Deshpande, R., Farley, J.U., Webster Jr., F.E.: Corporate culture, customer orientation, and innovativeness in Japanese firms: A quadrad analysis. Journal of Marketing 57(1), 23–37 (1993)Google Scholar
  67. 67.
    du Gay, P., Salaman, G.: The Cult(ure) of the Customer. Journal of Management Studies 29(5) (1992)Google Scholar
  68. 68.
    Gulati, R.: Silo busting. Harvard Business Review, 98–108 (2007)Google Scholar
  69. 69.
    Levitt, T.: Marketing Myopia. Harvard Business Review 38(7), 173–181 (1960)Google Scholar
  70. 70.
    Lohan, G., Conboy, K., Lang, M.: Examining Customer Focus in IT Project Management: Findings from Irish and Norwegian case studies. Scandinavian Journal of Information Systems 23(2) (2011)Google Scholar
  71. 71.
    Glew, D.J., et al.: Participation in organizations: A preview of the issues and proposed framework for future analysis. Journal of Management 21(3), 395 (1995)Google Scholar
  72. 72.
    Inkson, J.H.K., Pugh, D.S., Hickson, D.J.: Organization context and structure: An abbreviated replication. Administrative Science Quarterly 15(3), 318–329 (1970)Google Scholar
  73. 73.
    Mendelson, H.: Organizational architecture and success in the information technology industry. Management Science 46(4), 513 (2000)Google Scholar
  74. 74.
    Radner, R.: Hierarchy: The economics of managing. Journal of Economic Literature 30(3), 1382 (1992)Google Scholar
  75. 75.
    Frink, D.D., Ferris, G.R.: Accountability, impression management, and goal setting in the performance evaluation process. Human Relations 51(10), 1259–1283 (1998)Google Scholar
  76. 76.
    Schlenker, B.R., Weigold, M.F.: Self-identification and accountability. In: Giacalone, R.A., Rosenfeld, P. (eds.) Impression Management in the Organization, pp. 21–43. Lawrence Erlbaum, Hillsdale (1989)Google Scholar
  77. 77.
    Tetlock, P.E.: Accountability: The neglected social context of judgment and choice. In: Cummings, L.L., Staw, B.M. (eds.) Research in Organization Al Behavior, pp. 297–332. JAI Press, Greenwich (1985)Google Scholar
  78. 78.
    Cox, J.F., Sims, H.P.J.: Leadership and Team Citizen Behavior: A Model and Measures. Advances in Interdisciplinary Studies of Work Teams 3, 1–41 (1996)Google Scholar
  79. 79.
    Faraj, S., Sambamurthy, V.: Leadership of information systems development projects. IEEE Transactions on Engineering Management 53(2), 238–249 (2006)Google Scholar
  80. 80.
    Pearce, C.L., Sims, H.P.J.: Vertical versus shared leadership as predictors of the effectiveness of change management teams: An examination of aversive, directive, transactional, transformational, and empowering leadership behaviors. Group Dynamics 6(2), 172–197 (2002)Google Scholar
  81. 81.
    Srivastava, A., Bartol, K.M., Locke, E.A.: Empowering leadership in management teams: Effects on knowledge sharing, efficacy, and performance. Academy of Management Journal 49(6), 1239–1251 (2006)Google Scholar
  82. 82.
    Breaugh, J.A.: The Measurement of Work Autonomy. Human Relations 36(6), 551–570 (1985)Google Scholar
  83. 83.
    Kirkman, B.L., Rosen, B.: A model of work team empowerment. In: Woodman, R.W., Pasmore, W.A. (eds.) Research in Organizational Change and Development, pp. 131–167. JAI Press, Greenwich (1997)Google Scholar
  84. 84.
    Thomas, K.W., Velthouse, B.A.: Cognitive elements of empowerment: An interpretive model of intrinsic task motivation. Academy of Management Review 15(4), 666–681 (1990)Google Scholar
  85. 85.
    Bostrom, R.P., Heinen, J.: MIS Problems and Failures: A Sociotechnical Perspective; Part 1: The Causes. MIS Quarterly 2(3), 17–32 (1977)Google Scholar
  86. 86.
    Schein, E.H.: Organizational culture and leadership, 3rd edn. Jossey-Bass, San Francisco (2004)Google Scholar
  87. 87.
    Ang, C.-L., Davies, M., Finlag, P.N.: Measures to Assess the Impact of Information Technology on Quality Management. International Journal of Quality & Reliability Management 17(1), 42–66 (2000)Google Scholar
  88. 88.
    Beech, N., Crane, O.: High Performance and a Climate of Community. Team Performance Management 5(3), 87–102 (1999)Google Scholar
  89. 89.
    Berggren, E., Bernshteyn, R.: Organizational Transparency Drives Company Performance. Journal of Management Development 26(5), 411–417 (2007)Google Scholar
  90. 90.
    O’Toole, J., Bennis, W.: What’s needed next: A culture of candor. Harvard Business Review 87(6), 54–61 (2009)Google Scholar
  91. 91.
    Abdel-Hamid, T.K., Sengupta, K., Swett, C.: The Impact of Goals on Software Project Management: An Experimental Investigation. MIS Quarterly 23(4), 531–555 (1999)Google Scholar
  92. 92.
    Latham, G.P., Locke, A.E.: Self-regulation through goal setting. Organizational Behavior and Human Decision Processes 50(2), 212–247 (1991)Google Scholar
  93. 93.
    Thompson, K.R., Hochwarter, W.A., Mathys, N.J.: Stretch targets: What makes them effective? Academy of Management Executive, 48–60 (1997)Google Scholar
  94. 94.
    Gibbons, R., Murphy, K.J.: Relative performance evaluation for chief executive officers. Industrial & Labor Relations Review 43, 30-S–51-S (1990)Google Scholar
  95. 95.
    Holmstrom, B.: Moral hazard in teams. The Bell Journal of Economics 13(2), 324–340 (1982)Google Scholar
  96. 96.
    Irlenbusch, B., Ruchala, G.K.: Relative rewards within team-based compensation. Labour Economics 15(2), 141–167 (2008)Google Scholar
  97. 97.
    Grant, R.M.: Strategic planning in a turbulent environment: Evidence from the oil majors. Strategic Management Journal 24(6), 491–517 (2003)Google Scholar
  98. 98.
    Hamel, G., Prahalad, C.K.: Strategic Intent. Harvard Business Review 83(7), 148–161 (2005)Google Scholar
  99. 99.
    Mintzberg, H.: The fall and rise of strategic planning. Harvard Business Review 72(1), 107–114 (1994)Google Scholar
  100. 100.
    Kirsch, L.J.: The management of complex tasks in organizations: Controlling the systems development process. Organization Science 7(1), 1–21 (1996)Google Scholar
  101. 101.
    Ouchi, W.G.: A conceptual framework for the design of organisational control mechanisms. Management Science 25(9), 833–848 (1979)Google Scholar
  102. 102.
    Simons, R.: Control in an Age of Empowerment. Harvard Business Review 73, 80–88 (1995)Google Scholar
  103. 103.
    Barney, J.B.: Firms Resources and Sustained Competitive Advantage. Journal of Management 17(1), 99–120 (1991)Google Scholar
  104. 104.
    Haeckel, S.H.: Adaptive enterprise design: The sense-and-respond model. Planning Review 23(3) (1995)Google Scholar
  105. 105.
    Teece, D.J., Pisano, G., Shuen, A.: Dynamic capabilities and strategic management. Strategic Management Journal 18(7), 509–533 (1997)Google Scholar
  106. 106.
    Crowston, K.: A coordination theory approach to organizational process design. Organization Science 8(2), 157–175 (1997)Google Scholar
  107. 107.
    Gosain, S., Malhotra, A., El Sawy, O.A.: Coordinating for flexibility in e-business supply chains. Journal of Management Information Systems 21(3), 7–45 (2004)Google Scholar
  108. 108.
    March, J.G., Simons, H.A.: Organizations. John Wiley & Sons, New York (1958)Google Scholar
  109. 109.
    Van De Ven, A.H., Delbecq, A.L.: Determinants of coordination modes within organizations. American Sociological Review 41(2), 322–338 (1976)Google Scholar
  110. 110.
    Sliger, M., Broderick, S.: The Software Project Manager’s Bridge to Agility. Addison-Wesley, Upper Saddle River (2008)Google Scholar
  111. 111.
    Stepanek, G.: Software project secrets, why software projects fail. Springer, New York (2005)Google Scholar
  112. 112.
    Wang, E.T.C., Barron, T., Seidmann, A.: Contrasting Structures for Custom Software Development: The Impacts of Informational Rents and. Management Science 43(12), 1726–1744 (1997)zbMATHGoogle Scholar
  113. 113.
    Jamieson, D., Vinsen, K., Callender, G.: Agile procurement and dynamic value for money to facilitate agile software projects. In: 32nd Euromicro Conference on Software Engineering and Advanced Applications (SEAA) - Proceedings, pp. 248–255 (2006)Google Scholar
  114. 114.
    Anderson, D.: Agile Management for Software Engineering: Applying the Theory of Constraints for Business Results. Prentice Hall, London (2003)Google Scholar
  115. 115.
    Alleman, G.B., Henderson, M., Seggelke, R.: Making agile development work in a government contracting environment - Measuring velocity with earned value. In: Proceedings of the Agile Development Conference, pp. 114–119 (2003)Google Scholar
  116. 116.
    Milgrom, P., Roberts, J.: Complementarities and Fit - Strategy, Structure, and Organizational-Change in Manufacturing. Journal of Accounting & Economics 19(2-3), 179–208 (1995)Google Scholar
  117. 117.
    Yetton, P., et al.: A model of information systems development project performance. Information Systems Journal 10(4), 263–289 (2000)zbMATHGoogle Scholar
  118. 118.
    Reich, B.H., Benbasat, I.: Factors that influence the social dimenion of alignment between business and information technology objectives. MIS Quarterly 24(1), 81–113 (2000)Google Scholar
  119. 119.
    Sabherwal, R., Chan, Y.E.: Alignment Between Business and IS Strategies: A Study of Prospectors, Analyzers, and Defenders. Information Systems Research 12(1), 11 (2001)Google Scholar
  120. 120.
    Slaughter, S.A., et al.: Aligning software processes with strategy. MIS Quarterly 30(4), 891–918 (2006)Google Scholar
  121. 121.
    van der Zee, J.T.M., de Jong, B.: Alignment Is Not Enough: Integrating Business and Information Technology Management with the Balanced Business Scorecard. Journal of Management Information Systems 16(2), 137–156 (1999)Google Scholar
  122. 122.
    Thomas, J.C., Baker, S.W.: Establishing an Agile Portfolio to Align IT Investments with Business Needs. In: Agile 2008, Toronto, pp. 252–258 (2008)Google Scholar
  123. 123.
    Bassellier, G., Benbasat, I.: Business Competence of Information Technology Professionals: Conceptual Development and Influence on IT-Business Partnerships. MIS Quarterly 28(4), 673–694 (2004)Google Scholar
  124. 124.
    Tanriverdi, H.S.: Information technology relatedness, knowledge management capability, and performance of multibusiness firms. MIS Quarterly 29(2), 311–334 (2005)Google Scholar
  125. 125.
    Tanriverdi, H.S.: Performance Effects of Information Technology Synergies in Multibusiness Firms. MIS Quarterly 30(1), 57–77 (2006)Google Scholar
  126. 126.
    Brown, C.V.: Horizontal Mechanisms under Differing IS Organizational Contexts. MIS Quarterly 23(3(3)), 421–454 (1999)Google Scholar
  127. 127.
    Podobnik, D., Dolinsek, S.: Competitiveness and Performance Development: An Integrated Management Model. Journal of Organizational Change Management 21(2), 213–229 (2008)Google Scholar
  128. 128.
    Kobelsky, K.W., et al.: Determinants and Consequences of Firm Information Technology Budgets. Accounting Review 83(4), 957–995 (2008)Google Scholar
  129. 129.
    Kohli, R., Devaraj, S.: Measuring Information Technology Payoff: A Meta-Analysis of Structural Variables in Firm-Level Empirical Research. Information Systems Research 14(2), 127–145 (2003)Google Scholar
  130. 130.
    Bharadwaj, A.S.: A Resource-Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation. MIS Quarterly 24(1), 169–196 (2000)Google Scholar
  131. 131.
    Glass, R.L.: The Standish report: does it really describe a software crisis? Communications of the ACM 49(8), 15–16 (2006)Google Scholar
  132. 132.
    Glass, R.L.: IT Failure Rates: 70% or 10-15%? IEEE Software 22(3), 111–112 (2005)Google Scholar
  133. 133.
    Jørgensen, M., Moløkken-Østvold, K.: How large are software cost overruns? A review of the 1994 CHAOS report. Information and Software Technology 48(4), 297–301 (2006)Google Scholar
  134. 134.
    Molokken, K., Jorgensen, M.: A Review of Software Surveys on Software Effort Estimation. In: International Symposium on Empirical Software Engineering, ISESE 2003 (2003)Google Scholar
  135. 135.
    Krishnakumar, P., Sukumaran Nair, V.S.: A model for software development effort and cost estimation. IEEE Transactions on Software Engineering 23(8), 485–497 (1997)Google Scholar
  136. 136.
    Roepke, R., Agarwal, R., Ferratt, T.W.: Aligning the IT human resource with business vision: The leadership initiative at 3M. MIS Quarterly 24(2), 327–353 (2000)Google Scholar
  137. 137.
    Sambamurthy, V., Bharadwaj, A., Grover, V.: Shaping agility through digital options: Reconceptualizing the role of information technology in contemporary firms. MIS Quarterly 27(2), 237–263 (2003)Google Scholar
  138. 138.
    Ross, J.W., Beath, C.M., Goodhue, D.L.: Develop Long-Term Competitiveness through IT Assets. Sloan Management Review 38(1), 31–42 (1996)Google Scholar
  139. 139.
    Ambler, S.W.: Architecture and Design. Dr Dobb’s Journal (2008)Google Scholar
  140. 140.
    Highsmith, J.: An Adaptive Performance Management System. Cutter Consortium Executive Summary (2006), (cited November 9, 2010)
  141. 141.
    Ostergren, K., Stensaker, I.: Management control without budgets: A field study of ‘Beyond Budgeting’ in practice. European Accounting Review 20(1), 149–181 (2011)Google Scholar
  142. 142.
    Lohan, G., Lang, M., Conboy, K.: A performance management model for agile information systems development teams. In: ISD 2012, Prato, Italy (2012)Google Scholar
  143. 143.
    Drucker, P.: The coming of the new organization. Harvard Business Review 66(1), 45–53 (1988)Google Scholar
  144. 144.
    Barley, S.R., Kunda, G.: Design and devotion: Surges of rational and normative ideologies of control in managerial discourse. Administrative Science Quarterly 37(3), 363–399 (1992)Google Scholar

Copyright information

© Springer-Verlag Berlin Heidelberg 2013

Authors and Affiliations

  1. 1.J.E. Cairnes School of Business and EconomicsNUI GalwayIreland

Personalised recommendations