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Journal Articles Management Accounting Quarterly Year : 2015

Designing Complementary Budgeting and Hybrid Measurement Systems that Align with Strategy

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Stephen Gates
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Christophe Germain
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Abstract

The authors identify the situations in which two cybernetic control systems, budgeting and Hybrid Measurement Systems (such as the balanced scorecard), can be combined in packages that complement each other and align with the broader strategies of differentiation and cost leadership.
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Dates and versions

hal-01153921 , version 1 (20-05-2015)

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  • HAL Id : hal-01153921 , version 1

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Stephen Gates, Christophe Germain. Designing Complementary Budgeting and Hybrid Measurement Systems that Align with Strategy. Management Accounting Quarterly, 2015, 16 (2). ⟨hal-01153921⟩

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