Beyond Budgeting or Better Budgeting? Just how important and useful is budgeting? Survey respondents look at weaknesses that are built in, such as budget gaming, and they ask whether traditional budgeting systems add value. Their conclusions? Keep the process, but it needs improvement.
Year of publication: |
2007
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Authors: | Libby, Theresa ; Lindsay, R.Murray |
Published in: |
Strategic finance : leadership strategies in accountants and financial professionals. - Montvale, NJ : Institute of Management Accountants, ISSN 0025-1690, ZDB-ID 14706659. - Vol. 89.2007, 2, p. 46-51
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