ISD efficiency (α = 0.84 (MIS director) and 0.75 (client department manager); respondents: both MIS director and client department manager) was measured in terms of percentage overrun (or under-run) relative to the originally planned level in the project’s budget, schedule, and development and programming effort for the IT respondent. This percentage deviation measures inefficiency, requiring the construct sign to be reversed to capture ISD efficiency. The client respondent provided an assessment of the project on these three facets of efficiency using a seven-point Likert scale with the following anchors: much worse, as planned, and much better. This approach was used because the client managers might not have access to precise information about overruns or overruns as percentages of the originally planned level of programming effort.