FISCAL ACCOUNTABILITY AND THE PRINCIPLE OF MINIMUM UNSPRUNG WEIGHT

Abstract

There is a very important principle in financial management, one so basic that it has never really been named. The sort of title that might be attached to it—for example, the principle of minimum non‐allocated cost—is dull and unexciting. Therefore, a metaphoric name—the principle of “minimum unsprung weight”—has been borrowed for this article.

Citation

Koenig, M. (1988), "FISCAL ACCOUNTABILITY AND THE PRINCIPLE OF MINIMUM UNSPRUNG WEIGHT", The Bottom Line, Vol. 1 No. 1, pp. 18-22. https://doi.org/10.1108/eb025096