"Budgets are often simultaneously used for the conflicting purposes of planning and performance evaluation" (Arnold & Gillenkirch 2015, p.1).

With reference to the above quotation, critically review the various roles that budgets play in organisations from a management accounting perspective.

Please note less than 12 academic references (excluding textbooks) would be considered insufficient.

Arnold, MC & Gillenkirch, RM 2015, 'Using negotiated budgets for planning and performance evaluation: An experimental study', Accounting, Organizations and Society, vol. 43, pp. 1-16. Content

Student clearly introduced the topic and outlined the objective of the assignment.

Student: Discussed the development and implementation of budgets within an organisation (this discussion is to include how the different objectives of budgets can influence their development).

Undertook a critique of budgeting (and the differing roles of budgets) and demonstrated an understanding on how to critique (that is challenge taken-for-granted assumptions not just criticise).

Discussed, in the context of management's needs, the conflicting purposes of planning and evaluation.

References

Sufficient number (>12) of appropriate and relevant references.

Referencing followed the Harvard Method and was correctly used.