Don't discuss the undiscussability of the undiscussable. Discusses financial accounting information in organizations and how it often becomes distorted. This tension may lead to inefficiency, aggression, and perhaps a complete breakdown on the part of the supervisor. The finance staff can obtain feelings of success only by finding fault with factory people. These feelings of failure among factory supervisors lead to many human relations problems.
Supervisors use budgets as a way of expressing their own patterns of leadership.
When this results in people getting hurt, the budget, in itself a neutral thing, often gets blamed. There needs to be more employee participation in budget development. Develop an intervention strategy that is consistent with your personal style of learning. Withdraw from dialogue with colleagues about substantive differences in your respective theories of practice if the conversation becomes too cognitive or requires that defenses be confronted. They focus on individualism rather than groups.