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Chapter 5






                          Overview






                                                                      Participation in budgeting:
                                                                     imposed/participative styles





                 Controllability principle                              Behavioural issues









                                            Responsibility centres






                      Divisional
                                                    Responsibility
                    performance                       Accounting
                    management







                                     Cost                 Profit          Investment
                                    centres             centres              centres














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