This brought immediately to mind the Residuality Theory as created by Barry O'Reilly - here a dry but useful introductory piece: https://www.sciencedirect.com/s

This brought immediately to mind the Residuality Theory as created by Barry O'Reilly - here a dry but useful introductory piece: https://www.sciencedirect.com/science/article/pii/S1877050921007420 https://www.sciencedirect.com/science/article/pii/S187705092... and another one linking it to software development: https://www.cutter.com/article/residuality-theory-introduction https://www.cutter.com/article/residuality-theory-introducti...