Conflict Reduction in Organization Design: Budgeting and Accounting Control Systems

Nelson U. Alino, Gary P. Schneider

Research output: Contribution to journalArticlepeer-review


This paper presents a synthesis of ideas from the management accounting literature and the organization design literature. Specifically, it proposes that budgets and control systems implemented as part of the management accounting structure of an organization can reduce conflict in decision making by small groups. The paper outlines a research strategy and suggests operational variables that might be used in this type of research.
Original languageAmerican English
JournalAcademy of Strategic Management Journal
StatePublished - Jan 1 2012


  • Psychology

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