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Accounting control in multiple objective linear programming

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  • Kornbluth, J. S. H.

Abstract

Several authors have presented accounting control systems based on an ex-ante:ex-post comparison. In this paper we extend the work of Lin [4] to show how a "preference variance" may be introduced into an accounting scheme based on a multiple objective linear programming model. This variance measures the proportion of the "total variance" that could or should be attributed to a change in management preferences over the period of operations. It represents a step towards distinguishing between the subjective and objective elements in multiple objective accounting. The method is particularly applicable in project management, where the PERT/CPM system used to monitor activities provides a natural time framework for accounting control.

Suggested Citation

  • Kornbluth, J. S. H., 1986. "Accounting control in multiple objective linear programming," Omega, Elsevier, vol. 14(3), pages 245-249.
    • Handle: RePEc:eee:jomega:v:14:y:1986:i:3:p:245-249
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