Deviation-amplifying feedback and unintended consequences of management accounting systems |
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Authors: | Robert H Ashton |
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Institution: | The University of Texas at Austin, USA |
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Abstract: | 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. |
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