Designing a Budgeting System with Planned Confusion

Hedburg Bo Jonsson Sten , “Designing Semi-Confusing Information Systems for Organizations in Changing Environments,” Accounting, Organizations and Society, Vol. 3, No. 1 (1978), pp. 47–64; Nystrom Paul C. Hedburg Bo L.T. Starbuck William H. , “Interacting Processes as Organization Designs,” in Kilmann Ralph H. Pondy Louis R. Slevin Dennis P. (eds.), The Management of Organization Design (New York: Elsevier, 1976), pp. 209–230; Wildavsky Aaron , “A Budget for All Seasons? Why the Traditional Budget Lasts,” Public Administration Review (1978), pp. 501–509.

Cyert R.M. March J.G. , A Behavorial Theory of the Firm (Englewood Cliffs, NJ: Prentice-Hall, 1963).

Odgen Daniel Jr. , “Beyond Zero-Based Budgeting,” Public Administration Review (1978), pp. 528–529.

Macintosh Norman B. , “Control of Discretionary Costs with ZBB: A Second Look,” Cost and Management (May/June 1980), pp. 26–31.

Anthony Hopwood, Accounting and Human Behaviour (Englewood Cliffs, NJ: Prentice-Hall, 1974), p. 54.

Phyrr P.A. , Zero-Base Budgeting: A Practical Tool for Evaluating Expenses (New York: Wiley, 1973).

Bergeron P. , “Zero-Base Budgeting: A Methodology for Linking Action Plans to Program Goals,” Cost and Management (March/April 1979), pp. 11–17; Knight Henry C. , “Who's Afraid of ZBB? Answers to Some of the Critical Questions,” Cost and Management (Sept./Oct. 1978), pp. 24–29; Roehm Harper A. Caste-Llano Joseph F. , “Zero-Base Budgeting: A Comparison with Traditional Budgeting,” Cost and Management (November/December 1977), pp. 4–7.

Anthony R.N. , “Zero-Base Budgeting Is a Fraud,” Wall Street Journal (27 April 1977).

Dirsmith Mark W. Jablonsky Stephen F. , “Zero-Base Budgeting as a Management Technique and Political Strategy,” Academy of Management Review, Vol. 4, No. 4 (1979), pp. 555–565.

Landau Martin , “Redundancy, Rationality and the Problem of Duplication and Overlap,” Public Administration Review (1969), pp. 335.

Burns T. Stalker G.M. , The Management of Information (London: Tavistock, 1961).

Lawrence Paul R. Lorsch Jay W. , Organization and Environment (Boston: Graduate School of Business Administration, Harvard University, 1967).

Galbraith Jay R. , Designing Complex Organizations, (Reading, Mass: Addison Wesley, 1973).

Duncan Robert B. , “Characteristics of Organizational Environments and Perceived Environmental Uncertainty,” Administrative Science Quarterly (September 1970), pp. 313–327.

Hall R. , “Intraorganizational Structure Variables,” Administrative Science Quarterly (September 1962), pp. 295–308.

Hedburg J⊙nsson , op. cit.

Cyert March , op. cit.

Phyrr P.A. , “Zero-Base Budgeting,” Harvard Business Review (November/December 1970), p. 112.

Landau , op. cit., pp. 346–358.

Phyrr , op. cit., pp. 111–121.

Ibid.

Dirsmith Jablonsky , op. cit.

Parsons T. , Structure and Process in Modern Societies (New York: The Free Press of Glencoe, 1960).

Merewitz Leonard Sosnick Stephen H. , The Budget's New Clothes (Chicago and Markham, 1971).

Wildavsky , op. cit.

Ibid., p. 501.

Ibid., p. 506.

Streufert Susan C. , “Effects of Information Relevance on Design Making in Complex Environments,” Memory and Cognition (1973), pp. 224–228.

Phyrr , op. cit.

Knight Henry C. , The Zero-Base Budgeting Process: A Practical Guide to Evaluation, Implementation, and Use (Hamilton: Society of Management Accountants of Canada, 1979).

Thompson James D. , Organizations in Action (New York: McGraw Hill, 1967).

Burns Stalker , op. cit.; Hedburg Jonsson , op. cit.; Landau , op. cit.; Wildavsky , op. cit.

Mason Richard O. Mitroff Ian I. , “A Program for Research on Management Information Systems,” Management Science (1973), pp. 475–487; Kolb David A. , “On Management and the Learning Process,” in Kolb David A. Rubin Irwin M. McIntyre James M. (eds.), Organizational Psychology: A Book of Readings (Englewood Cliffs, NJ: Prentice-Hall, 1974); Ridgeway V.F. , “Dysfunctional Consequences of Performance Measurements,” Administrative Science Quarterly (September 1956), pp. 240–247.