Some people feel that controls in small businesses (typically owner operated with less than 20 employees) are dysfunctional, in that they create resentment and loss of morale without producing much benefit. Employees generally feel that the owner lacks trust in them, the control activities impose additional work, and/or that control procedures result in inconvenient and inefficient work practices. Control procedures implemented in small businesses are generally ineffective and only belong (and only effective) in large organisations where management is separated from the operational activities of the organisation.

Q: Discuss several factors affecting (negatively or positively) the achievement of systems development objectives.