Publications [#289759] of Robert H. Ashton

	Tenure Track Faculty Database Accounting Fuqua School of Business Duke University
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Papers Published

Ashton, RH, Deviation-amplifying feedback and unintended consequences of management accounting systems, Accounting, Organizations and Society, vol. 1 no. 4 (January, 1976), pp. 289-300, Elsevier BV, ISSN 0361-3682 [doi]
(last updated on 2023/06/01)
Abstract:
The concept of deviation-amplifying feedback is introduced, and its potential for providing insights into unintended consequences of management accounting systems is discussed. Specific applications of deviation-amplifying feedback to various aspects of a budgetary control system are explored. Then more general implications of deviation-amplifying feedback for management accounting systems are elaborated. © 1976.