Library / Management Accounting Principles Framework
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MA.6:4.4 - Return the connected accounts and required decision

Show the expectation, ambition, request and authorization at enough detail to locate the next decision. Preserve the forecast’s original assumptions when a later choice changes them.

Observe whether people can now report an unwelcome expectation and whether decisions about resources take that expectation into account. MA.9 examines persistent behavioral effects; the responsible organizational practice supplies a wider change in management arrangements.