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  • Title: Budgeting in the nursing services area: management control, political and witchcraft uses.
    Author: Covaleski MA, Dirsmith MW.
    Journal: Health Care Manage Rev; 1981; 6(3):17-24. PubMed ID: 7033174.
    Abstract:
    Budgeting traditionally has been viewed as a separate form of management control used in planning, coordinating and controlling organizational activity. However, budgeting may also serve as a political and witchcraft tool, particularly in organizations with dwindling resources.
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