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Designing Complementary Budgeting and Hybrid Measurement Systems that Align with Strategy

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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https://hal-audencia.archives-ouvertes.fr/hal-01153921
Contributor : Sylvia Cheminel <>
Submitted on : Wednesday, May 20, 2015 - 4:38:07 PM
Last modification on : Thursday, November 3, 2016 - 5:37:18 PM
Document(s) archivé(s) le : Thursday, April 20, 2017 - 5:33:48 AM

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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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