This paper derives an actionable model that serves as a basis for cost variance analysis to support the pursuit of environmental and traditional financial goals within a decentralized organization. The model identifies two distinguishable departures from optimality. The first consists of what...

Cover -- Title Page -- Copyright -- Preface -- Contents -- I. Business Leadership and Ethics -- Trust May Breed Trouble: Fraud Opportunities and Ethics at Saintly Church -- Introduction -- The Church -- The People -- General Financial Processes -- The Circumstances -- Case Questions -- Endnotes...