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James and Breasley Ltd

In: Accounting Control and Financial Strategy

Author

Listed:
  • Andrew M. McCosh

    (Manchester Business School)

  • Michael J. Earl

    (Oxford Centre for Management Studies)

Abstract

James and Breasley Ltd (J & B) is a case study in the design, implementation and operation of a financial control system. It explores budgetary control in a manufacturing environment, demonstrating the technical, managerial and behavioural aspects of financial control. The principal features are discussed in these notes, but the case is so rich in material that teachers may wish to select only certain issues, or indeed examine others which are not emphasised here. Taken together, cases A and B provide a realistic foundation from which management control system frameworks can be derived.

Suggested Citation

  • Andrew M. McCosh & Michael J. Earl, 1979. "James and Breasley Ltd," Palgrave Macmillan Books, in: Accounting Control and Financial Strategy, pages 53-64, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-04018-6_11
    DOI: 10.1007/978-1-349-04018-6_11
    as

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