...‐be adopters of PCAs should address and offers a checklist of action points designed to lubricate the introduction of PCAs. © MCB UP Limited 1995 Corporate strategy Internal control Project management Systems analysis For many firms, the capital expenditure decision may be the most...

... in IT is generally determined on the basis of positive NPV. Project managers impose non‐negotiable performance targets on analyst/programmers. Current managerial fixation on performance measurement and control does not guarantee financial payback from IT investment. IT strategy audits focus too narrowly on financial...