Designing Complementary Budgeting and Hybrid Measurement Systems that Align with Strategy

Stephen Gates () and Christophe Germain ()
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Stephen Gates: Audencia Recherche - Audencia Business School
Christophe Germain: Audencia Recherche - Audencia Business School

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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.

Keywords: Management Control System; Hybrid Measurement System; Differentiation; Cost Leadership (search for similar items in EconPapers)
Date: 2015
Note: View the original document on HAL open archive server: https://audencia.hal.science/hal-01153921
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Citations: View citations in EconPapers (1)

Published in Management Accounting Quarterly, 2015, 16 (2)

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01153921

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