The lack of a general theory of managerial information requirements is proposed as an underlying cause of the many MIS failures. This paper takes a first step toward developing such a theory. Viewing decision making as a production process (decisions being produced in much the same manner as normal goods or services), microeconomic concepts are employed to provide descriptive and normative guidance for the development of MIS.
Cooper, Randolph B., "Decision Production-- A Step Toward a Theory of Managerial Information Requi rements" (1983). ICIS 1983 Proceedings. 16.