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Management Accounting

, Management Accounting, June 1990.12. Claret J., Budgeting with Flexibility, Certified Accountant, November 1988, p.36.13. Jones R.B., Budgeting & Cost Management: A Route to Continuous Improvement, Management Accounting, February 1992, p.36.14. Newing R., Out with the Old, In with the New, Accountancy, July, 1994, p.49.15. Hopwood A.G., Accounting & Organization Change, Journal of Accounting & Public Policy, Vol. 8, No. 3, Fall 1989....

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