Zero-Base Budgeting: Prospects for Developing a Semi-Confusing Budgeting Information System
This paper argues for the recognition that zero-base budgeting (ZBB) is a destabilizing which may co-exist in the future with traditional budgeting systems (TBS) to form a semi-confusing information system. The stabilizing and destabilizing features of a semi-confusing information system are explored first. The characteristics of ZBB as a formal budgeting process are examined next to provide a comparative profile of its destabilizing features in a changing environment. Analytically, ZBB characteristics match with the destabilizing properties of a semi-confusing information system and this insight has substantial implications for the future use of ZBB.
Accounting | Corporate Finance
Accounting Information System
Accounting, Organizations and Society
Williams, John Joseph.
Zero-Base Budgeting: Prospects for Developing a Semi-Confusing Budgeting Information System. (1981). Accounting, Organizations and Society. 6, (2), 153-164. Research Collection School Of Accountancy.
Available at: http://ink.library.smu.edu.sg/soa_research/733