Library / Management Accounting Principles Framework
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MA.6:10 - Architectural Rationale

The meanings are separated because expectation, aspiration and authorization have different truth and decision conditions. Their relationships show which management or resource decision is needed.

A conventional budget remains usable when it preserves those distinctions for the required work. A broader Beyond Budgeting arrangement can be appropriate when its organizational and management changes address the actual problem; it is not a prerequisite for clarifying four numbers.