Recent work [e.g. Simons, R., 1995. Levers of Control: How Managers use Innovative Control Systems to Drive Strategic Renewal. Harvard Business School Press; Simons, R., 1999. Performance Measurement and Control Systems for Implementing Strategy. Prentice-Hall, Englewood Cliffs, NJ] suggests...

This paper explores the role of budgeting in the context of the more flexible modes of management required in conditions of uncertainty. It contributes to the growing literature on the tensions between the need to meet specified financial targets, as expressed in budgets, and the need for more...

This paper explores the role of budgeting in the context of the more flexible modes of management required in conditions of uncertainty. It contributes to the growing literature on the tensions between the need to meet specified financial targets, as expressed in budgets, and the need for more...

Empowerment initiatives have become popular in recent years in programmes of organizational change, but their impact as a practical managerial policy remains shrouded in ambiguities. We attempt to provide a fuller understanding of their impact, firstly by exploring managers' understanding of...