Beyond budgeting : critical factors for successful implementations

Beyond budgeting is a management model designed to help organizations be more adaptive in fast changing business environments. It is based on a philosophy that depends on coherence between empowering leadership principles and adaptive management processes. The model has received much attention by scholars, mainly those who study managerial accounting, but research has indicated that organizations will improve their budgeting processes rather than abandoning it altogether. In this research I investigate what are the critical factors of implementing the beyond budgeting management model by interviewing eight leading experts in the field of beyond budgeting and by studying the beyond budgeting literature and similar management concepts. My findings are that there are only two critical factors for successful beyond budgeting implementations: 1. Leaders that realize that the problems they are trying to solve are symptoms of a bigger problem, and 2. Senior leaders taking active roles in implementations. Keywords: Beyond budgeting, implementation, organizational change, management, leadership.

Author dc:creator

• Axel Guðni Úlfarsson 1978-

Contributors dc:contributor

• Háskólinn á Bifröst

• Stjórnun
• Leiðtogar
• Fyrirtæki
• Viðskiptafræði
• Breytingastjórnun
• Atvinnurekstur
• Meistaraprófsritgerðir

Language dc:language.iso

en

Handle dc:identifier.uri

http://hdl.handle.net/1946/32451

OAI identifier oai:identifier

oai:skemman.is:1946/32451