A Modest Proposal Essay

RESEARCH METHOD OF ARTICLES

Data that is acquired through experimentation, observation, questionnaire, survey, interview, and searches through company records are considered as a primary data whereas secondary datas are the data that have been accumulated and made available through magazines, journals, books, and other published documents (Kuiper, Clippinger & Kuiper, 2013). The article written by Goode and Malik (2011) is an article that solely relies on secondary data, which means they obtained data that is already available to support their research and arguments. Hence, journals, websites and books are the resources that they obtain all the data from. On the contrary, both primary and secondary data are used in article that is written

Even so, they also argue that managers are likely to struggle to manage culture without budgets. This is due to surprises that budgets try to eliminate from businesses. Alternatively, managers are supposed to embrace them and look to them as a good time for development. Furthermore, this article also believes that Beyond Budgeting has a crucial role to contribute in the improvements and success of management accounting and it has becoming increasingly popular and a great number of companies now adhere to its principles. Regarding its principles, although a number of principles are extremely useful within the present environment, it is unlikely that it will be fully adopted as the BBRT imagined. Thus, management will find it hard to completely abandon

Secondly, their study also proves that instead of focusing on if they are within the budget limit, managers have more time to spend on solving the problem. In addition, since the focus is on getting new project all the time, their study has proven that what empowers people is dynamic resource allocation. Despite the possibility that their study represents a successful use of implementing BB, where both employees and managers agree that this is a superior control system, replacing budgets with BB can still cause troubles. There are a minimum of three challenges that organizations need to consider when they choose to to get rid of budget which are the ambition problem, the sub - optimalization game problem, and the employee exchange problem. Firstly, the ambition problem is a problem where the ambition is set by competitors instead of decentralized managers. This is done to ensure of being as good as possible, however it will also cause top managers pushing department managers excessively. Next, the game problem is referring to potential new games that will come up with the new requirements. Lastly, employee exchange problems refers to circumstances where one sub-unit department risks not getting any projects, what can be done