Stephen Gates et al., « Designing Complementary Budgeting and Hybrid Measurement Systems that Align with Strategy », HAL-SHS : droit et gestion, ID : 10670/1.sh8jjg
The authors identify the situations in which two cybernetic control systems, budgeting and Hybrid Measurement Systems (such as the balanced scorecard), can be combined in packages that complement each other and align with the broader strategies of differentiation and cost leadership.