Performance Measurement and Management relating to Budgeting, Strategic Planning, Performance
Budgeting serves multiple purposes which include motivation, planning, coordination and control. Various organizational stakeholders can assign different priorities to these purposes, leading to occurrences of conflict, tension, gamesmanship, slack and other dysfunctional consequences.
At the Centre, we study factors that can exacerbate/mitigate these dysfunctional occurrences, often incorporating into our research such contemporary accounting/management practices as Activity Based Budgeting (Time Based), Rolling Budgets, and Beyond Budgeting principles.
Select COPMM publications:
Stringer, C., Pillai, P.S. “Budgets and Other Performance Targets” Business Expert Press.