Deviation-amplifying feedback and unintended consequences of management accounting systems
Journal Article (Journal Article)
The concept of deviation-amplifying feedback is introduced, and its potential for providing insights into unintended consequences of management accounting systems is discussed. Specific applications of deviation-amplifying feedback to various aspects of a budgetary control system are explored. Then more general implications of deviation-amplifying feedback for management accounting systems are elaborated. © 1976.
Full Text
Duke Authors
Cited Authors
- Ashton, RH
Published Date
- January 1, 1976
Published In
Volume / Issue
- 1 / 4
Start / End Page
- 289 - 300
International Standard Serial Number (ISSN)
- 0361-3682
Digital Object Identifier (DOI)
- 10.1016/0361-3682(76)90035-0
Citation Source
- Scopus