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...

This paper examines the operation of remuneration committees in the privatized water industry through interviews with members of the remuneration committees and an empirical comparative analysis of water company and other UK CEO pay awards over the period 1991-1999. The claims made in interview...