I've not seen this before. I did have some education in Management Theory in college, as I started as a Business Major.
However, I've worked primarily in non-profits (allegedly) since then.
None of what I'd learned about efficiencies and strategic planning seemed to match what I was seeing, so I decided that the theory must not work.
I was wrong. The disconnects I saw were because the money flowing in was from government, not some place where they expected your budget to make sense.
If you want to know WHY Washington, D.C., became such a 'swamp', read more.