and techniques, including forecasting, budgeting, accurate and appropriate costing methods, performance management …

In light of the many discussions advocating the use of pay-for-performance and performance budgeting, this paper argues …

Considers the implications for budgeting and performance measurement of the emphasis on strategic management of human …” framework. Illustrates how this can be applied to the budgeting process, stressing the importance of interactive control systems … ten differences between budgeting in a traditional as opposed to a balanced scorecard environment put forward by …