Designing a Budgeting System with Planned Confusion
质疑传统预算与零基预算只能二选一的观点，提出在动态不确定环境下，应设计同时包含稳定（传统预算）与不稳定（零基预算）过程的预算系统，即计划性混乱。
Contemporary accounting literature has debated the merits and defects of both the traditional budgeting process and new challenger zero-base budgeting on the premise that managers should choose one or the other, but not both simultaneously. Recent developments in organization theory suggest that such a choice may be incompatible with the design strategy necessary for organizations experiencing a dynamic and uncertain environment. The author advocates the design of budgeting systems with planned confusion, where traditional budgeting, as a stabilizing process, coexists with zero-base budgeting, as a destabilizing process.