Advanced One purpose of management accounting is to influence managers’ behaviour so that their result¬ ing actions will yield a maximum benefit to the employing organization. In the context of this objective, you are required to discuss:

(a) how budgets can cause behavioural conflict;

(b) how this behavioural conflict may be over¬ come;

(c) the importance of the feedback of informa¬ tion; and

(d) the purpose of goal congruence. (20 marks)

CIMA P3 Management Accounting