Ethical and sustainability considerations
You'll learn how ethical and sustainability considerations shape budgeting decisions and manager behaviour. This lesson explores how performance incentives tied to budget targets can inadvertently encourage manipulation or unrealistic goal-setting, and why it's essential to build ethical safeguards—like fair pay rates
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In this lesson
- 0:00 Ethical and sustainability in budgeting
- 0:12 Manager involvement and performance incentives
- 0:34 Risks of manipulation and unrealistic targets
- 0:45 Incorporating ethical practices into budgets
About this lesson
and employee conditions—into your budget planning. Understanding these principles helps you design budgets that drive honest performance and support sustainable organisational practices, a key expectation across ACCA and CIMA qualifications.
Duration: 1m
Transcript
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