Advanced The final impact which any accounting system has on managerial and employee behaviour is depen dent

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Advanced

‘The final impact which any accounting system has on managerial and employee behaviour is depen¬ dent not only upon its design and technical char¬ acteristics but also in the precise manner in which the resulting information is used... ’ (A.

Hopwood, Accounting and Human Behaviour).

Discuss this statement in relation to budgeting and standard costing.

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