Motivation, budgets & responsibility accounting - agenda for discussion

The following discussion agenda is on the topic of Motivation, Budgets, and Responsibility Accounting in the subject of Strategic Management Accounting :

1. Role of budgets
2. Budgeting for strategic planning and performance judgment
3. Motivation and organizational issues with budgeting
4. Types of budget
5. Kaizen budgeting
6. Activity-based budgeting
7. Budgeting and responsibility accounting
• Responsibility and controllability
8. Budgeting as a discipline in transition

References

1. Bhimani, A. et al. (2012) "Chapter 14: Motivation, budgets and responsibility accounting" Management and Cost Accounting, Prentice Hall.
2. A related blog article: http://josephho33.blogspot.hk/2011/10/budgeting-brief-note.html