Operational Planning: The Integration Of Programming and Budgeting

John C. Camillus · John H. Grant

27 citations0/0 files storedAcademy of Management Review

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Accounting and Organizational Management Strategic Planning and Analysis Corporate Governance and Management

Abstract

Two distinct and sequential processes of programming and budgeting are recommended in the current literature and have been widely adopted in practice as means for translating corporate strategy into action plans and financial statements. We suggest that this distinction results from debatable interpretations of a seminal conceptual framework of planning and control, and represents inefficient and less effective practice compared to our proposed alternative.

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1967Organization and environment 1965Planning and Control Systems: A Framework for Analysis 1973Business policy: text and cases 1969Top Management Planning 1976A contingency framework for the design of accounting information systems 1970"The Game of Budget Control"1976A contingency framework for the design of accounting information systems 1964A Strategy of Decision: Policy Evaluation as a Social Process.

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