Budgeting -- An unnecessary evil - A European idea to drop budgeting altogether is starting to find receptive ears in North America. In this two-part series, we consider what's wrong with the present model and how some are suggesting we fix it.
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|Authors:||Libby, Theresa; Lindsay, R.Murray|
Management : for strategic business ideas. - Mississauga, Ont : CMA Canada, ISSN 1490-4225, ZDB-ID 20723015. - Vol. 77.2003, 1, p. 30-33
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.
Libby, Theresa, (2007)
Lindsay, R.Murray, (2007)
Libby, Theresa, (2003)
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