Library / Management Accounting Principles Framework
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Source changed 2026-10-03 11:52:20 UTC · snapshot created 2026-10-03 11:53:41 UTC · last check 2026-10-03 13:00:08 UTC

MA.6:6 - Bias-Annotation

A reformer may assume that removing a budget label removes the incentive to bias numbers. Observe the actual uses and consequences; old bargaining behavior can persist in a newly named forecast.

A controller may interpret separation as loss of control. Distinguishing an expectation from authorization makes the existing control more explicit.