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
Citation
WILLIAMS, John Joseph.
Designing a Budgeting System with Planned Confusion. (1981). California Management Review. 24, (2), 75-85.
Available at: https://ink.library.smu.edu.sg/soa_research/731
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Additional URL
http://dx.doi.org/10.2307/41164958
