11 February 2026

Big 4 is the Problem, Not the Solution

The heavy involvement of Big 4 is more likely to cause IT transformation projects to fail, an in-depth study of 23 business transformation projects has found.

The study found projects that relied on Tier 1 consultants for strategy and program management experienced blowouts in the budgets and ran overtime.

Those that focused on close working relationships with software vendors, built internal expertise and relied on consultants only for specialised tasks were much more likely   be successful – especially if the consultancy engaged were smaller organisations.

The study found Big 4 consultants imposed methodologies based on their own business models, which were in turn rooted in outdated technology.

“Tier 1 firms often rely on established, heavyweight frameworks and ‘build and run’ models that clash with the agility required for modern SaaS (software-as-a-service) implementations.

“Furthermore, when strategy is outsourced, organisations often lack the internal ownership necessary to drive business process change,” the report said.

The study was conducted by independent researcher IBRS and is based on 23 projects in public sector organisations – including state, federal and local government agencies, education institutions, and government businesses – to replace or refresh core business systems across Australia.

These systems are “The fundamental, non-negotiable engines of modern enterprise,” the study said.

“The Big 4 have built a mystique about themselves – especially in parts of the federal, state and local government – as the experts who can de-risk complicated IT projects,” TechnologyOne CEO Ed Chung said.

“This important study demonstrates what we have long known – they are the false prophets of the industry and are associated more with failure than success when it comes to modern core business systems.”

It is critical that public sector organisations pay close attention to the lessons from the projects examined in the study and reconsidered how they defined and managed risk in IT projects, Mr Chung said.

“The old model of having giant, overseas owned consultants being paid to recommend and then implement software provided by overseas software giants who are their commercial partners is not only outdated, it is positively scandalous in 2026,” Mr Chung said.

For more information read the IBRS Report here.