haku: @author Harris, P. / yhteensä: 16
viite: 11 / 16
| Tekijä: | Harris, P. |
| Otsikko: | Accounting for values: 2 - budgeting and control |
| Lehti: | Management Accounting (London)
1995 : JUN, VOL. 73:6, p. 36-37 |
| Asiasana: | ACCOUNTING BUDGETING MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | In an earlier article, Dr Paul Harris expressed a view that a good deal of unresolved paradox existed in organizations and that, when one confronted it, one often found that financial considerations were not fundamental and that ultimate objectives for organizations were therefore value-based. In this article, he explores the consequences of such a finding for the budgeting and reporting cycle, and for performance measurement and control. |
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