Marginson and Ogden are called the “design-behaviour that show how decision-makers move

into stretch zone which avoid new “discomfort” or “danger” zones and also help to develop
information supply which facilitate the mind and behaviour.

BB does not create new accounting techniques but introduces new ways of using and
improving the existing techniques. The budgets are divided into three different mechanisms,
which are rolling forecasts, ambitious target setting and new ways of allocating resources.
These three budgets can move decision-makers into the “stretch” zone.

For managers who already in discomfort zone during budgeting regime, it easier for them to
to start using new information as they already have the right mindset before the MCS and by
replacing the budgets with new and more dynamic information, it can change the behaviour
and move the decision-makers to “stretch” zone. On the other hand, it difficult for other
managers as it require the change in mindset, experimentation and skills to use the new
information.

Some of the new use of the information in OilCo and TelCo in unstructured decision-
making situations are to improved answer machine, OIlCo applied only to routine, automatic
computer-based decisions while TelCo applied to cost-framed decisions. This saved time for
the managers as they less deal with routine work and can focus on other managerial issues.
Besides that, to improve learning machine, OilCo stimulate dialog controllers while TelCo
benchmarking based on increased transparency and make revenue/cost group discusses.
While, for ammunition machine, OilCo prioritises of financial crisis while for rationalization
machine, they make quick decisions in situations of high alternative or operation costs.

6. Conclusions and suggestions for further research

The aim for this papers are to study how the changes in the MCS design principles based on
implementing the BB influence the movement of decision-makers from “comfort” to “stretch
zone” and how this transition changed the supply and demand for managerial information.
Besides that, this paper aimed to illustrates how new information from MCS facilitates the
change in mindset and behaviour of decision-makers in different situations.

It is concluded that “discomfort” with establishment of the “comfort” zones for decision-
makers during annual budgeting forced the organizations to experiment with new MCS. It
also can be concluded that by practicing BB can help design new MCS and information
supply with the intention to move the decision-makers into “stretch” zones.
 This study gives a better understanding about how organizations that see budgeting as a
problematic practice change their MCS and information supply and change the way of using
it. This transformation not only focus on changes in accounting techniques but also focus on
changing the mindset and behaviours of managers in different situations.

These new theoretical artifacts of BB can be studied as new “accounting regime” which
reflects the importance of understanding its effects on economic, political and ideological
dimensions. Researcher also interested to study how and under what circumstances these
management practices work in order to build better theories that will come in handy for
accounting practices. They also interested to identify different variation in accounting
regimes, their differences in internal integration, etc. Finally, the ways which accounting and
MCS influence the social structures of the modern society, the agency of human beings and
the relationship between the two can be developed. It is important for top managers in
organizations have the ability to recognize and evaluate the limits of their MCS.