Over time, various theories about firms have shaped how companies behave within the market, the fashion of the business ecosystems, the management styles, or organizational cultures. For instance, firms have been perceived as financial constructs.

It seems that it is high time for methodological regarding software development. In the last few years we have been able to observe the constant waning of quality in associated activities, a phenomenon determined by communication failure among business consultants, software developers, and users; and this happens in a world of “boundless” communication.

When I started writing this document (in the time of a pandemic), I asked myself about the real meaning of performance in terms of economics and how this concept should be understood. Therefore, I tried to put together some management theories and models.