Accounting control in multiple objective linear programming

J. S. H. Kornbluth

Omega, 1986, vol. 14, issue 3, 245-249

Abstract: Several authors have presented accounting control systems based on an ex-ante:ex-post comparison. In this paper we extend the work of Lin [4] to show how a "preference variance" may be introduced into an accounting scheme based on a multiple objective linear programming model. This variance measures the proportion of the "total variance" that could or should be attributed to a change in management preferences over the period of operations. It represents a step towards distinguishing between the subjective and objective elements in multiple objective accounting. The method is particularly applicable in project management, where the PERT/CPM system used to monitor activities provides a natural time framework for accounting control.

Date: 1986
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