Publication Type

Journal Article

Publication Date

1981

Abstract

The article explores the potential virtues of dual budgeting processes coexisting within a single budgeting information system for organizations experiencing changing environments. The treatment of discretionary cost activity in the traditional budgeting process is discussed and a comparison of the effectiveness of the techniques of zero-based budgeting and traditional budgeting is presented. Using both approaches simultaneously is said to hold potential for combining the best of both methods, but the cost-effectiveness of such a dual budgeting process is noted as a limiting factor.

Discipline

Accounting | Management Information Systems

Research Areas

Accounting Information System

Publication

California Management Review

Volume

24

Issue

2

First Page

75

Last Page

85

ISSN

0008-1256

Identifier

10.2307/41164958

Publisher

California Management Review

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

Additional URL

http://dx.doi.org/10.2307/41164958

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