DocumentCode
790513
Title
Why budgetary control systems fail
Author
Bowhill, Bruce
Volume
5
Issue
6
fYear
1995
Firstpage
284
Lastpage
288
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;
fLanguage
English
Journal_Title
Engineering Management Journal
Publisher
iet
ISSN
0960-7919
Type
jour
DOI
10.1049/em:19950607
Filename
490002
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