IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01153921.html
   My bibliography  Save this paper

Designing Complementary Budgeting and Hybrid Measurement Systems that Align with Strategy

Author

Listed:
  • Stephen Gates

    (Audencia Recherche - Audencia Business School)

  • Christophe Germain

    (Audencia Recherche - Audencia Business School)

Abstract

The authors identify the situations in which two cybernetic control systems, budgeting and Hybrid Measurement Systems (such as the balanced scorecard), can be combined in packages that complement each other and align with the broader strategies of differentiation and cost leadership.

Suggested Citation

  • Stephen Gates & Christophe Germain, 2015. "Designing Complementary Budgeting and Hybrid Measurement Systems that Align with Strategy," Post-Print hal-01153921, HAL.
    • Handle: RePEc:hal:journl:hal-01153921
    Note: View the original document on HAL open archive server: https://audencia.hal.science/hal-01153921
    as

    Download full text from publisher

    File URL: https://audencia.hal.science/hal-01153921/document
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Isoboye Jacob Damieibi (PhD), 2021. "Effect of Internal Audit Practices On Aggregate Fiscal Discipline of Government Organisations in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(6), pages 08-28, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01153921. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.