... efforts of the production staff in getting their per-unit costs down by 11%.”“I like that heroic part, ” said Tom approvingly.“You should, because with the volume effect eliminated, all of the ... Munter, and Don W. Finn, “The Budgeting Games People Play,”The Accounting Review, 62 (Jan. 1987): 29. Leitch, Robert A., John B. Barrack, and Sue H. McKinley, “Controlling Your Cash Re-sources,” ... Budget’s New Clothes (Chicago:Markham Publishing Company, 1973).Penne, Mark, “Accounting Systems, Participation in Budgeting, and PerformanceEvaluation,” The Accounting Review, 65, no. 2 (April...