Some people and organizations believe that the discussion of controllable and uncontrollable events is distracting in the

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Some people and organizations believe that the discussion of controllable and uncontrollable events is distracting in the sense that it encourages finger-pointing and an excessive preoccupation with assigning blame. These observers argue that it is more important to find solutions than to identify responsibility for unacceptable or acceptable events.
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(a) What do you think of this argument?
(b) As an organization moves away from assessing and rewarding controllable performance, what changes would you expect to see in its organization structure?

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Management Accounting Information for Decision-Making and Strategy Execution

ISBN: 978-0137024971

6th Edition

Authors: Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, S. Mark Young

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