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California Management Review
California Management Review is a premier academic management journal published at UC Berkeley
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Article Information
Designing a Budgeting System with Planned Confusion
Williams, John J.
24
/
2
(
Winter
1981
):
75
-
85
Explores the potential virtues of dual budgeting processes coexisting within a single budgeting information system for organizations experiencing changing environments. Treatment of discretionary cost activity in the traditional budgeting process; Comparison of the effectiveness between zero-based budgeting and traditional budgeting; Cost-effectiveness of dual budgeting process.