Flushed with success, Tony came back with a request for information on goal congruence in budgetary control systems. Well, without being too specifc, I decided to research goal congruence in general and let Tony pick the bones out of it! Here's an almost anaonymous page that compares the Balanced ScorCard with GE's famous 8 key result areas: when you go to that page you'll see why I say it's almost anonymous. This PDF file looks good: a fancy tile in academicese but the content looks good: Graham Francis provided an NHS based example for my book! This pave has a huge number of ideas that relate to budgeting and other things too. Again, semi anonymous ... people who put together such good resources have the right to tell people who they are: don't be so shy! Elementary but you never know: a presentation on basic budgeting Slightly more advanced but not the bee's knees! Chris Lamb's excellent listings service comes up with another excellent list, on goal congruence this time, of course. Some intriguing diagrams here! Another basic page, another PDF file. Finally, you might find this short page sparks something too! That should be useful, tony! DW