This article stresses the need to adjust performance management to deficiencies in results controls, whenever such deficiencies prove to be inevitable. The authors argue that management control has to reach beyond results into the underlying activities. Deficient result controls should be supplemented …

All Information and Communication Technology (ICT) systems have vulnerabilities. Weakness in these systems are introduced either during the specification, implementation or operational phase. Leaving aside these introduced vulnerabilities are intentional, the fact remains that these factors make information …