224 ACCOUNTING FOR MANAGERS
Preston, A. M., Cooper, D. J. and Coombs, R. W. (1992). Fabricating budgets: A study of
the production of management budgetingin the National Health Service.Accounting,
Organizations and Society, 17(6), 561 – 93.
Wallander, J. (1999). Budgeting – an unnecessary evil.Scandinavian Journal of Management,
15, 405 – 21.
For a useful critique of budgeting, see the ‘Beyond Budgeting Round Table’ website
at http://www.beyondbudgeting.org