On completing this chapter, you should know about
- The criteria for a good responsibility accounting system and some of the key characteristics of such a system
- The context in which the responsibility accounting system exists, comprising, in addition to the management control process, the activities of strategy formulation, conflict management, motivation, authority and influence, patient (or client) management, and cultural maintenance
- The questions that senior management needs to address to be certain that the responsibility accounting system is well designed
- The issues involved in managing an effort to introduce a new or redesigned responsibility accounting ...