Title :
Why budgetary control systems fail
Abstract :
An engineering failure approach to accounting feedback control systems is applied, with particular reference made to manufacturing organisations. The aim is to enable a practitioner to focus on potential failure areas, and hence to provide a checklist of relevant factors to review when considering the effectiveness of an organisation´s system.
Keywords :
accounting; budgeting; economics; engineering; management; manufacturing industries; accounting feedback control systems; budgetary control systems; checklist; engineering failure approach; manufacturing organisations; organisation; potential failure areas; Economics; Engineering; Management; Manufacturing;
Journal_Title :
Engineering Management Journal
DOI :
10.1049/em:19950607
