Literature shows that planning and management of ICT projects has a very poor record in developing countries (Galliers et al. 1998, Qureshi 1998, Heeks 2002, Mgaya 1999). However, a careful review of reasons for failure identifies other factors whose presence or absence determines success or failure of projects. To begin with, the researcher looks at the output variables which are the benefits to be achieved if the initiative succeeds. The purpose of this is to clarify the goal of ICT projects. These goals may form a key element to the planning process as described above. Achievement of these goals helps to determine how to classify ICT projects. In addition, perceptions of, and reasons for ICT failure are reviewed and these helps to identify possible key variables.