Library / Management Accounting Principles Framework
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Source changed 2026-10-03 08:25:59 UTC · snapshot created 2026-10-03 10:17:34 UTC · last check 2026-10-03 10:35:10 UTC

MA.9:3 - Forces

Measures simplify work and make some effects easier to see. A more comprehensive measure may be harder to interpret and can create different incentives.

A repair should address the actual decision arrangement at warranted effort. Adding more targets can increase burden without correcting the reason people acted as they did.