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Agile IT Organization Design: For Digital Transformation and Continuous Delivery by Sriram Narayan

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Chapter 9. Finance

In the last chapter, we saw that the prevalent plan-driven projects model is, to some extent, a consequence of how IT-B work is funded. This chapter further explains how considerations of accounting, budgeting, and project finance affect the funding, formation, and functioning of software teams. It highlights the harmful side effects of some accounting and budgeting practices and suggests alternative approaches without attempting a deep dive into finance and accounting. In terms of the three themes laid out in Chapter 3, this is a discussion of a financing model tuned for valuable rather than predictable returns.

9.1 Relevance

Why talk about budgeting and accounting in a book about IT organization design? One may be excused ...

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