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