Accounting writers have invariably referred to the accounting literature of the 1960s and 1970s as the earliest source of discussion about the impact of budgets upon manager behaviour. This short paper identifies a number of accounting writers of earlier decades, whose contribution to this subject has to date been overlooked.
Parker, Lee D. (Lee David)
"Behavioural impact of budgets: Early accounting contributions,"
Accounting Historians Journal: Vol. 11
, Article 7.
Available at: https://egrove.olemiss.edu/aah_journal/vol11/iss1/7