Cost estimation of software projects is an important management activity. Despite research efforts the accuracy of estimates does not seem to improve. In this paper we confirm intentional distortions of estimates reported in a previous study. This study is based on questionnaire responses from 48 software practitioners from eight different companies. The results of the questionnaire suggest that prevalence of intentional distortions is affected by the organizational type and the development process in use. Further, we extend the results with information about three companies' estimation practices and related distortions collected in interviews with three managers. Lastly, based on these results and additional organizational politics theory we describe organizational politics tactics that affect cost estimates.
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