Abstract :
Software development projects in government or private entities are almost bound to fail. Some approaches and methods have been introduced to mitigate or eliminate threats to undergoing projects, but projects have still failed for some reason or other. Due to the drop in oil prices globally, this research was conducted in the state of Kuwait to examine the effect of budget cuts leading to the identification of risk factors that could hinder the success of projects. This research focuses on the risk factors affecting the efficiency of budget allocation for information system development projects. A focus group study was used as a qualitative approach, which is not commonly used in the discipline of information systems development projects. The approach consisted of two consecutive sessions that were facilitated by the authors. The research produced a taxonomy list consisting of ten risk factors that could be used by practitioners in the field. Byline: Abdullah Alshehab, Thalaya Alfozan