TY  - JOUR
AB  - The traditional functionalist analysis of the motivational
properties of budgetary controls and variance reports has identified a
number of dysfunctional features of typical systems, but has failed to
explain why these persist. Through an examination of the case of a
simple labour cost reporting system, it is suggested that part of the
reason is that, for senior managers, accounting control systems serve to
delegate the blame for organisational problems. The features of a system
which enables this to be easily accomplished are, in some respects, the
precise opposite of those which are generally considered ideal from the
motivational point of view.
VL  - 2
IS  - 2
SN  - 0951-3574
DO  - 10.1108/09513578910134680
UR  - https://doi.org/10.1108/09513578910134680
AU  - Armstrong Peter
PY  - 1989
Y1  - 1989/01/01
TI  - Variance Reporting and the Delegation of Blame: A Case
Study
T2  - Accounting, Auditing & Accountability Journal
PB  - MCB UP Ltd
Y2  - 2024/09/26
ER  -