Managerial Goal Congruent Behavior

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Register to read the introduction… The first key feature is authorization, this makes managers accountable for their actions/spending and helps prevent fraud in an organisation (Atrill, McLaney, 2011). For an organisation it is important to make the right choice between a centralised control of the budget, where the organisations overall aspirations are at the heart of any decision making, or to delegate the responsibility to subordinates who will have a better understanding of their local environment. Usually a mixture of centralised and delegated control is chosen, giving some responsibility to subordinates to maintain motivated (Berry, Broadbent, Otley, 2005 p.108). Goal congruence is best achieved by using authorization in the budgetary process to keep Managers / Subordinates clear on what is expected of them from a financial point of …show more content…
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