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 13:05:11 UTC

MA.6:9 - Consequences

The user can see an adverse expectation, ambitious target and resource constraint together. This can improve the next decision without forcing all quantities to agree.

The change can expose previously hidden conflicts and requires people to use the numbers consistently. A wider management change may be needed if incentives continue to penalize accurate reporting.