Your inquiry might be to ask what works and what does not work in a budgetary control system or to explore whether or not such a system might act as too strong a "brake" on decision-making within an organization. One hypothesis might be that such systems represent great savings. Research could involve learning about systems that different companies use or getting information about various software that is used for this purpose. Although these are proprietary systems, their makers might be willing to provide information for educational purposes. Are there organizations in your area that would allow you to interview management or employees on this issue? I think perhaps a non-profit organization would be more willing, but it certainly wouldn't hurt to ask a number of organizations, profit and non-profit. Design a series of questions to elicit information on how the system works, whether it accomplishes what it is meant to accomplish, and whether it creates problems for the organization. Compile your data, and see what conclusions you might draw.