Abstract
The organizational behavioral ramifications of management accounting and information systems have come under the scrutiny of both practitioners and academics in this field for some time now. Some evidence is surfacing to suggest that accounting systems have been creating effects within organizations we had not bargained for. These systems, it seems, are not always embraced warmly by organizational participants; and the magnitude of the unintended negative consequences is sometimes alarming.
The ideals of this chapter are based on chapters 2 and 3 in Macintosh (1985) and chapter 12 in Macintosh (1994)
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© 2003 Springer Fachmedien Wiesbaden
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Macintosh, N.B. (2003). Participative Budgeting: For and Against. In: Schäffer, U. (eds) Budgetierung im Umbruch?. Controlling & Management, vol 1. Gabler Verlag, Wiesbaden. https://doi.org/10.1007/978-3-663-07880-7_3
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DOI: https://doi.org/10.1007/978-3-663-07880-7_3
Publisher Name: Gabler Verlag, Wiesbaden
Print ISBN: 978-3-409-12424-9
Online ISBN: 978-3-663-07880-7
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