60 ◾ Sumana Sharma and Kweku-Muata Osei-Bryson
formulating a well-formed business objective. Insection “eoretical Foundation,”
we discuss the theoretical underpinnings thatguided thedesign of this method.
In section “Proposed Method for Formulating a Business Objective,” we describe
our proposed method for formulating business objectives and explain how it can
be implemented using a hypothetical example. e nal section includes a dis-
cussion of the signicance of the proposed method.
Theoretical Foundation
In this section, we present a description of the three methods that guided the devel-
opment of our proposed method for formulating business objectives. ese include
VFT (Keeney 1992), GQM approach (Basili and Weiss 1984), and SMART criteria ...