Perceptual Congruence and Systems Development Cost Estimation

Information systems cost estimating is an important concern for information resource management. Information systems cost estimators and non–estimators (those IS professionals not responsible for cost estimating) have different roles, responsibilities, and objectives. They might consequently be expected to have different perceptions of the estimating process. Previous research has shown that perceptual congruence— the degree to which individuals view matters similarly — is associated with favorable organizational consequences. A study of information systems cost estimators and non–estimators at 112 organizations compared and contrasted their perceptions of the cost estimating process and its success. Estimators and non–estimators did not differ substantially in their views of the uses of the estimate, the basis for estimating, the influences on the estimate, and management practices for estimating. They did differ in their perceptions of the importance of the estimate, their satisfaction with the estimating process, their estimating accuracy, and the causes of inaccurate estimates. The similarities and differences provide implications for researchers and information resource managers.