M. Ballard, Universal Credit deadline forced DWP to use " unproven " agile development, 2011.

M. Ballard, Soldiers nail data for agile offensive on $6bn cock-up, 2012.

P. Beynon-davies, Human error and information systems failure: the case of the London ambulance service computer-aided despatch system project, Interacting with Computers, vol.11, issue.6, pp.699-720, 1999.
DOI : 10.1016/S0953-5438(98)00050-2

R. Brookes, Morale among HMRC workers falls to new low, Accountancy Age, 2009.

R. Carter, A. Danford, D. Howcroft, H. Richardson, A. Smith et al., Lean and mean in the civil service: the case of processing in HMRC, Public Money & Management PAYE Reconciliation -questions and answers, Chartered Institute of Taxation, pp.115-122, 2011.

N. Clarke, People Engagement in HMRC: A report to ExCom and the HMRC trade unions) Government ICT Strategy -Strategic Implementation Plan: Moving from the 'what' to the 'how, ) One Year On: Implementing the Government ICT Strategy, 2011.

P. J. Denning, C. Gunderson, and R. Hayes-roth, Evolutionary system development, Communications of the ACM, vol.51, issue.12, pp.28-31, 2008.

. Doh, The future of the National Programme for IT, Department of Health press release, p.9, 2010.

R. Fincham, Narratives of Success and Failure in Systems, British Journal of Management, vol.131, pp.1-14, 2002.

C. Fuller, Gauke rejects postponement of RTI, Accountancy Age, 2012.

C. Geertz, The interpretation of cultures, 1975.

K. Hall, IBM signs £525m DWP contract to provide Universal Credit systems, Computer Weekly, 2011.

S. Goldfinch, Pessimism, Computer Failure, and Information Systems Development, Public Administration Review, 2007.
DOI : 10.1111/j.1540-6210.2007.00778.x

K. Hall, DWP hits back at criticism over Universal Credit IT systems, Computer Weekly, p.17, 2012.

G. Hitchcock, LGA: revise 'agile' approach to universal credit, Government Computing, Kable. http://central-government.governmentcomputing.com/news/lga-revise-agile-approach-to-universal-credit HMRC, 2012.

J. Law, T. Gash, and J. Stephen, After Method http://www.litrg.org.uk/News/2012/work-and-pensions-committee-of-mps-scrutinises-universal-credit Magee, I System upgrade? The first year of the Government's ICT strategy, Institute for Government NAO (2011a) The failure of the FiReControl project, National Audit Office. NAO (2011b) ICT in government: landscape review, National Audit Office, 2007.

S. Nerur, M. Radhakanta, and G. Mangalaraj, Challenges of migrating to agile methodologies, Communications of the ACM, vol.48, issue.5, pp.73-78, 2005.
DOI : 10.1145/1060710.1060712

J. Oates, EDS pays for tax failure: Final divorce settlement, The Register Government and IT-"A Recipe For Rip-Offs": Time For A New Approach The Guardian, Public Accounts Committee121105.htm Say, M. (2012) RTI: Inside the massive IT project at the heart of universal credit, Guardian professional, 2009.

J. Sherman and M. Savage, Whitehall's Wasted Billions, The Times, pp.6-7, 2012.

J. Slater, Universal Credit Programme: Freedom of Information request, 2012.

A. Tarr and . Finn, Implementing Universal Credit: will the reforms improve the service for users? Joseph Rowntree Foundation, Centre for Economic and Social Inclusion, 2012.

N. Wade, A Taxing Time as PAYE Regulations Change, Accountancy and Tax The Guardian, 2013.

M. Wilson and D. Howcroft, Re-conceptualising failure: social shaping meets IS research, European Journal of Information Systems, vol.18, issue.3, pp.236-50, 2002.
DOI : 10.1057/palgrave.ejis.3000437

&. Work and . Pensions, Universal Credit Work & Pensions, response to Frank Field, theyworkforyou.com/wrans Woods, D. (2012) HMRC performs u-turn on plans to axe P45, HR Excellence Magazine, 2012.