Articles de revues : « Beyond budgeting »

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Krey, Antje, et Peter Schentler. « Beyond Budgeting ». WiSt - Wirtschaftswissenschaftliches Studium 36, n^o 8 (2007) : 416–19. http://dx.doi.org/10.15358/0340-1650-2007-8-416.

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Rieg, Robert. « Beyond Budgeting ». Controlling 13, n^o 11 (2001) : 571–76. http://dx.doi.org/10.15358/0935-0381-2001-11-571.

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Fraser, Robin, et Jeremy Hope. « Beyond Budgeting ». Controlling 13, n^o 8-9 (2001) : 437–42. http://dx.doi.org/10.15358/0935-0381-2001-8-9-437.

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Pieper, Svenja. « Beyond Budgeting ». Controlling 29, n^o 1 (2017) : 46–50. http://dx.doi.org/10.15358/0935-0381-2017-1-46.

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Neely, Andy, Mike Bourne et Chris Adams. « Better budgeting or beyond budgeting ? » Measuring Business Excellence 7, n^o 3 (septembre 2003) : 22–28. http://dx.doi.org/10.1108/13683040310496471.

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Nikodijević, Marija. « Beyond budgeting : Implementation in Telenor Group ». Ekonomski izazovi 8, n^o 16 (2019) : 79–89. http://dx.doi.org/10.5937/ekoizazov1916079n.

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Weber, Jürgen, et Stefan Linder. « Better Budgeting und Beyond Budgeting erfolgreich implementieren ». Controlling 16, n^o 12 (2004) : 677–82. http://dx.doi.org/10.15358/0935-0381-2004-12-677.

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Frezatti, Fábio. « Beyond Budgeting : any chance for management improvement ? » Brazilian Business Review 1, n^o 2 (30 juin 2004) : 122–40. http://dx.doi.org/10.15728/bbr.2004.1.2.4.

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Nguyen, Dai Huu, Christine Weigel et Martin R. W. Hiebl. « Beyond budgeting : review and research agenda ». Journal of Accounting & ; Organizational Change 14, n^o 3 (3 septembre 2018) : 314–37. http://dx.doi.org/10.1108/jaoc-03-2017-0028.

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Purpose Beyond budgeting has received an increased amount of scholarly attention in recent years. However, because most of the published research is discrete and unconnected, an overall picture of what is known about beyond budgeting has not evolved. Therefore, the purpose of this paper is to provide an overview of the available research on beyond budgeting. In particular, the authors compare conceptual papers that mostly stress the benefits of beyond budgeting with empirical evidence on beyond budgeting implementation and offer ideas for future research on beyond budgeting. Design/methodology/approach This paper uses systematic literature review methods. After an extensive database search and examination of references/citations, 32 papers were analysed with regard to bibliographical information, research design and findings. Findings Although proponents of beyond budgeting have put substantial effort into developing and promoting this concept, numerous empirical studies demonstrate that many organizations being investigated would still rather improve traditional budgeting than abandon it completely. This review also highlights the main criticisms of traditional budgeting, development of management control systems under beyond budgeting and factors hindering the implementation of beyond budgeting. Research limitations/implication This paper suggests that further research is needed on the scaling of beyond budgeting, organizational changes under beyond budgeting and challenges resulting from the implementation of beyond budgeting. Originality/value The paper is the first comprehensive literature review on beyond budgeting.

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Weber, Jürgen, Stefan Linder et Dennis Spillecke. « Beyond Budgeting bei Verbundeffekten ? » Controlling und Management 47, S1 (mai 2003) : 111–20. http://dx.doi.org/10.1007/bf03255735.

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Wömpener, Andreas. « ZP-Stichwort : Beyond Budgeting ». Zeitschrift für Planung & ; Unternehmenssteuerung 17, n^o 4 (16 novembre 2006) : 455–60. http://dx.doi.org/10.1007/s00187-006-0011-y.

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Radonić, Milenko. « Beyond budgeting : Gaining competitive advantage through strategic changes in budgeting processes ». Megatrend revija 15, n^o 3 (2018) : 141–58. http://dx.doi.org/10.5937/megrev1802141r.

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Литвинцев, Денис Борисович, et Наталья Ивановна Нижальская. « MANAGEMENT OF APARTMENT BUILDINGS IN RUSSIA BEYOND BUDGETING ». Housing and utilities infrastructure, n^o 4(19) (22 décembre 2021) : 93–102. http://dx.doi.org/10.36622/vstu.2021.19.4.010.

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В статье рассматривается 12 принципов Beyond Budgeting, предложенные Дж. Хоупом и Р. Фрейзером, и особенности их применения к управлению многоквартирными домами. Анализируется возможность внедрения Beyond Budgeting не только в управляющих организациях, но и при непосредственном управлении многоквартирными домами и создании товариществ собственников жилья. Результаты внедрения принципов Beyond Budgeting (изменение организационной культуры) анализируются по модели McKinsey 7S. Рекомендации по внедрению Beyond Budgeting даются в рамках теории организационных изменений М. Бира и Н. Нориа. Положительный опыт внедрения принципов Beyond Budgeting в ООО УК «Маяк» позволяет рекомендовать управление за рамками бюджетирования другим организациям, осуществляющих предпринимательскую деятельность по управлению многоквартирными домами в России. The article examines the 12 principles of Beyond Budgeting , proposed by J. Hope and R. Fraser, and the peculiarities of their application to the management of multi-apartment buildings. The possibility of introducing Beyond Budgeting is analyzed not only in management organizations, but also in the direct management of apartment buildings and in creation of a homeowners' association. The results of the implementation of the principles of Beyond Budgeting (change in organizational culture) are analyzed according to the McKinsey 7S model. Recommendations for the implementation of Beyond Budgeting are given in the framework of the theory of organizational change by M. Beer and N. Noria. The positive experience of implementing principles of Beyond Budgeting at OOO Management Company ‘Mayak’ allows us to recommend Beyond Budgeting management to other organizations carrying out entrepreneurial activities in the management of apartment buildings in Russia.

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Libby, Theresa, et R. Murray Lindsay. « Beyond budgeting or budgeting reconsidered ? A survey of North-American budgeting practice ». Management Accounting Research 21, n^o 1 (mars 2010) : 56–75. http://dx.doi.org/10.1016/j.mar.2009.10.003.

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Liyanage, Thisali, et Tharusha Gooneratne. « From ‘Traditional’ Budgeting to ‘Better’ Budgeting : Navigating through ‘Stability’ and ‘Change’ ». Management Accounting Frontiers 4 (31 décembre 2021) : 27–50. http://dx.doi.org/10.52153/prj0725005.

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Faced with criticisms on traditional budgeting, contemporary organisations have moved towards better budgeting and beyond budgeting practices. Drawing evidence from Citrus Lanka, a fast-moving consumer goods (FMCG) manufacturing firm in Sri Lanka, this paper explores amid limitations of traditional budgeting, how and why the firm moved to better budgeting rather than embracing beyond budgeting. It adopts the qualitative methodology and case study approach and mobilises the theoretical notions; ‘stability’ and ‘change’ under institutional theory. The field data illustrate how Citrus Lanka instigated evolutionary changes (towards better budgeting) rather than revolutionary changes (towards beyond budgeting), witnessing ‘stability’ of budgeting and ‘change’ towards better budgeting. This paper contributes by adding to the burgeoning budgetary control literature and extends the use of institutional theory in management accounting research by espousing how the notions of ‘stability’ and ‘change’ can co-exist. The better budgeting practice presented in this paper is a pragmatic approach. It offers practitioner pointers to managers grappling with limitations of traditional budgeting and practical difficulties of beyond budgeting on improving budgetary control through better budgeting approaches. Such an understanding is useful for managers beyond the case study firm to those across different industries and nations in adapting to the ever-changing business environment by drawing on management accounting insights.

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Samudrage, Dileepa N., et Hansinee S. Beddage. « Status and Challenges in Implementing Beyond Budgeting : Evidence from Sri Lanka ». International Business Research 11, n^o 12 (29 novembre 2018) : 113. http://dx.doi.org/10.5539/ibr.v11n12p113.

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Due to the weaknesses of Traditional Budgeting and Better Budgeting, budgeting moved to its third wave called Beyond Budgeting. Beyond Budgeting is an alternative, coherent management model that enables companies to manage performance through processes specifically tailored to suit today’s volatile market. Although, researchers have explained how organisations should move to Beyond Budgeting they have not discussed as to why some organisations are lagging behind in terms of Beyond Budgeting implementation. Therefore, this study intends to address and bridge the above research gap. Specifically, the study investigates how far the existing organizational set-ups support an advanced model called Beyond Budgeting and explores why can or cannot these organisations move to Beyond Budgeting. The study carries out a multiple case study approach because it provides an in-depth analysis of budgetary processes of four reputed Sri Lankan companies. Data was collected through semi-structured interviews and documentation reviews where data triangulation was used to validate the data. Based on the findings the study concluded that in the existing organizational set-ups, leadership principles of Beyond Budgeting were strongly present compared to process principles. It was also found that complications in setting rolling forecasts, bureaucracy, lack of virtues, dependency culture on budgets to evaluate performance, perceiving dynamic goals as too ambiguous to set and lack of competitor intelligence as main barriers of moving to Beyond Budgeting concept.

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Temchenko, A. « IMPROVING THE ENTERPRISE BUDGETING PROCESS ON BEYOND BUDGETING PRINCIPLES ». Vìsnik Sumsʹkogo deržavnogo unìversitetu 2021, n^o 4 (2021) : 81–87. http://dx.doi.org/10.21272/1817-9215.2021.4-10.

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Today's market conditions require from the main subjects of the financial sphere more and more new approaches to the continuous conduct of their activities, first of all, improving the quality of services provided, ensuring the stability and stability of their business. However, given the constant scarcity of financial resources that the country can direct to the economic development of the state, special attention should be paid to improving the process of financial management. Therefore, today the activity of any business entity in conditions of constant competition, globalization of economic processes in combination with crisis shocks caused by external and internal factors requires significant optimization, which is possible through the organization and implementation of various mechanisms of financial management. One of the effective tools of this mechanism is the "budgeting" process. In combination with methods of forecasting, planning, analysis and control, budgeting is a key component of an effective financial management system that is adequate to modern market mechanism requirements and requires in-depth study. As this process rapidly gains momentum, research into the budgeting mechanism never stops, and theorists and practitioners are constantly proposing new approaches to improving it. However, despite the constant study of this mechanism, the implementation of the budgeting process in most enterprises has mixed opinions among scientists. The latter are based on the high complexity and difficulty of implementing the process in today's harsh realities, given the instability of the economy and the financial crisis. Therefore, among the latest practical examples proposed by scientists, the most common and relevant in use is the replacement of the budgeting process with a number of other models of management that are more volatile in today's environment, including: standard budgeting, resource management outside budgets, project management. These tools for financial management of enterprise resources are more modern and loyal methods that do not preclude the conduct of the budgeting process as a whole, but deal with its improvement and simplification of its management.

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Sandalgaard, Niels, et Per Nikolaj Bukh. « Beyond Budgeting and change : a case study ». Journal of Accounting & ; Organizational Change 10, n^o 3 (26 août 2014) : 409–23. http://dx.doi.org/10.1108/jaoc-05-2012-0032.

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Purpose – This paper aims to investigate reasons for going Beyond Budgeting and the practical issues organizations face when they change their management accounting system based on inspiration from the Beyond Budgeting model. Design/methodology/approach – The authors apply a case study approach. The primary data source is interviews. The case company is a global company in the agri-food industry that is organized as a cooperative. Findings – The authors propose that many organizations that change their management accounting system on the basis of inspiration from Beyond Budgeting will maintain fixed budget targets. Furthermore, the authors propose that even when the use of budgets at the corporate level focuses on few line items, the diagnostic use of budgeting at lower levels in the organization may focus on a larger number of line items. Research limitations/implications – The study is subject to the usual limitations of case-based research. The propositions made in the paper should be further investigated in other organizations attempting to change their management accounting system with inspiration from Beyond Budgeting. Practical implications – This study shows that the lack of internal benchmarks and the need to deliver the expected results to the company’s owners might hinder the implementation of the Beyond Budgeting model as described in the practitioner-based Beyond Budgeting literature. Originality/value – The paper is one of the few case studies in the academic literature to analyze the practical issues organizations face when changing their way of budgeting on the basis of inspiration from Beyond Budgeting.

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Gooderham, Paul. « Bjarte Bogsnes : Implementing Beyond Budgeting ». Beta 23, n^o 02 (21 décembre 2009) : 84–86. http://dx.doi.org/10.18261/issn1504-3134-2009-02-05.

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Wardayati, Siti Maria, Arif Hidayatullah, Lina Rendra Prahesti et Muhamad Wahyu Rahmadani Is Arafi. « Beyond Budgeting : Konsep Anggaran Alternatif Masa Depan ». APSSAI ACCOUNTING REVIEW 1, n^o 2 (26 avril 2022) : 165–74. http://dx.doi.org/10.26418/apssai.v1i2.22.

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Kajian ini dimaksudkan untuk mengupas konsep dan implementasi beyond budgeting pada era dimana perubahan lingkungan berjalan cukup pesat. Dengan mengadopsi kajian pustaka secara sistematis dari berbagai artikel dan informasi yang dikumpulkan dari situs Internet, kajian ini menyatakan bahwa dinamika perubahan lingkungan yang sangat cepat menyebabkan fungsi anggaran tradisional menjadi tidak optimal sehinga alternatif penganggaran dengan metode lain mulai diterapkan. Misalnya, melalui konsep better budgeting dan beyond budgeting. Lebih lanjut, konsep baru yang dikembangkan adalah beyond budgeting karena konsep ini memberi kebebasan bagi orang-orang yang capable dari kontrak kinerja yang bersifat top-down dengan pembatasan tertentu untuk memperoleh sumber daya yang efektif guna peningkatan profitabilitas perusahaan secara konsisten.

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Schäffer, Utz, et Michael Zyder. « Beyond Budgeting — ein neuer Management Hype ? » Controlling und Management 47, S1 (mai 2003) : 101–10. http://dx.doi.org/10.1007/bf03255734.

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Daum, Jürgen H., Dr Rainer Gunz et Steve Morlidge. « Auf dem Weg zu "Beyond Budgeting" ». Controlling 16, n^o 3 (2004) : 165–70. http://dx.doi.org/10.15358/0935-0381-2004-3-165.

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Player, Steve. « Why some organizations go ?beyond budgeting ? » Journal of Corporate Accounting & ; Finance 14, n^o 3 (25 février 2003) : 3–9. http://dx.doi.org/10.1002/jcaf.10146.

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Murifal, Badar. « Strategi Manajemen Mengoptimalkan Kinerja dengan Konsep Beyond Budgeting ». Ekonomis : Journal of Economics and Business 5, n^o 1 (8 mars 2021) : 245. http://dx.doi.org/10.33087/ekonomis.v5i1.318.

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There are two important elements that create an environment of high freedom for managers and employees, namely the company management culture and the availability of a clear information system as the basis for the management process. The new model of leadership is based on the principle of empowering managers and employees, as well as an adaptable management process. This new leadership principle must be able to unlock all potential managers and employees in running the organization so that they can react appropriately and quickly when facing new opportunities and market risks. To be successful, members of the beyond budgeting project must include control specialists, human resource management, change management, and computer experts. Not all companies are able to provide all the required resources. In traditional budgeting systems, targets are set based on financial figures and are negotiated centrally. In beyond budgeting, targets are based on high key performance indicators, such as the ratio of return on capital, free cash flows or cost to income. Performance appraisals are no longer carried out for the long term (annually), but are carried out in a shorter period of time on a regular basis and are rolling and decentralized. Beyond Budgeting is the idea of abolishing traditional budgeting processes to eventually improve management control over an organization. By abandoning traditional budgeting processes, a company aims to establish a highly decentralized organizational system and adaptive set of management processes.

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Valuckas, Danielius. « Budgeting reconsidered : exploring change initiative in a bank ». Journal of Accounting & ; Organizational Change 15, n^o 1 (3 avril 2019) : 100–126. http://dx.doi.org/10.1108/jaoc-10-2016-0060.

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Purpose This study aims to explore and understand a beyond budgeting-inspired initiative to abandon budgeting in a multinational bank. Design/methodology/approach Analysing data from semi-structured interviews with actors involved in and affected by the change initiative, this paper draws on Kasurinen’s accounting change framework as well as concepts from institutional theory to investigate the rationale for and the challenges of budget abandonment. Findings Although the improving financial market stability and the increasing accountability of banks after the global financial crisis motivated the initial organisational changes, the appointment of a head of finance with experience of beyond budgeting was a major catalyst of change. This change-promoting leader was of utmost importance in providing relevant training and support, facilitating the change initiative and overcoming the initial resistance to change. However, the remnants of former budgeting practice did not regress as intended, and the change initiative stalled. Originality/value This research contributes to beyond budgeting and accounting change studies by illustrating a stalled change initiative in the context susceptible to beyond budgeting ideas and highlighting the importance of aligning discourse and meaning with practice and routines.

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Heupel, Thomas, et Sven Schmitz. « Beyond Budgeting - A High-hanging Fruit The Impact of Managers’ Mindset on the Advantages of Beyond Budgeting ». Procedia Economics and Finance 26 (2015) : 729–36. http://dx.doi.org/10.1016/s2212-5671(15)00831-x.

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Soares, Thiago Coelho, Jonas Schneider, Carlos Montenegro Lima et Sandro Vieira Soares. « Budget and strategy : beyond budgeting as a tool for planning and budgetary control in a graduation course ». Revista Ibero-Americana de Estratégia 18, n^o 1 (3 janvier 2019) : 126–38. http://dx.doi.org/10.5585/ijsm.v18i1.2646.

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Objetivo: Este artigo tecnológico tem como objetivo analisar o posicionamento estratégico de um curso de graduação de ensino a distância e verificar a sua operacionalização por meio do orçamento. Método: Realizou-se pesquisa documental e entrevista. Foram analisados documentos da universidade, bem como o planejamento específico elaborado para o curso elaborado pelo coordenador do curso. Originalidade/Relevância: Apesar de existir evidências sobre a relação planejamento e controle orçamentário, há uma coluna a ser preenchida no que tange a gestão de instituições de ensino superior. Portanto esta pesquisa aplicou um método orçamentário recente (Beyond Budgeting) como forma de evidenciar a relação planejamento e controle. Resultados: Identificou-se o posicionamento estratégico de diferenciação do curso, segundo Porter (2004) e optou-se pelo Beyond Budgeting como ferramenta de auxílio ao planejamento organizacional. A operacionalização da estratégia por meio do Beyond Budgeting foi utilizada para evidenciar a relação existente entre o posicionamento estratégico do curso, o planejamento da universidade e a peça orçamentária elaborada nesta pesquisa. Contribuições teóricas/metodológicas: A operacionalização da estratégia por meio do Beyond Budgeting foi utilizada para evidenciar a relação existente entre o posicionamento estratégico do curso, o planejamento da universidade e a peça orçamentária elaborada nesta pesquisa. Palavras-chave: Planejamento; Orçamento; Beyond Budgeting

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Linder, Stefan. « Konferenz „Redesign der Planung : ‚Better Budgeting’ oder ‚Beyond Budgeting’?“, Stuttgart 27.–28.11.2002 ». Controlling und Management 47, n^o 1 (février 2003) : 23–26. http://dx.doi.org/10.1007/bf03254129.

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Буратчук, Н. « Beyond budgeting - модель фінансового управління XXI століття ». Ринок цінних паперів України, n^o 1/2 (2012) : 53–58.

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de Waal, André A. « Is your organisation ready for beyond budgeting ? » Measuring Business Excellence 9, n^o 2 (juin 2005) : 56–67. http://dx.doi.org/10.1108/13683040510602885.

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Olaf, Schmitz Sven, Michniuk Agnieszka et Heupel Thomas. « Beyond Budgeting – A Fair Alternative for Management Control ? - Examining the Relationships between Beyond Budgeting and Organizational Justice Perceptions ». Studies in Business and Economics 14, n^o 2 (1 août 2019) : 160–80. http://dx.doi.org/10.2478/sbe-2019-0032.

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Abstract Since the seminal work of Chris Argyris research has realized that the design of Management Control Systems (MCS) has a significant impact on the social framework of an organization. This influence has been discussed in literature for decades. But there has been no holistic alternative for budget related MCS until the development of Beyond Budgeting (BB). Even though BB proponents claim that BB empowers organizations to become more adaptable, efficient and fair and is able to reduce unethical behaviors, BB has not been adopted by a considerable amount of organizations. One reason for this conservative attitude of organizations might be the lack of a framework that makes it possible to assess the possible advantages of BB for a specific organization. Current research suggests evaluating MCS in terms of their impact on organizational justice perceptions. Building on these new empirical findings, our paper tries to contribute to a better understanding of the potential advantages and disadvantages of BB by assessing the impact of BB characteristics on organizational justice perceptions. After identifying BB core characteristics, these characteristics are assessed regarding their impact on organizational justice perceptions. Partial least squares regression is applied to evaluate the relationship between BB core characteristics and organizational justice perceptions. Our results suggest that applying BB might enhance informational and interpersonal justice perceptions and therefore be beneficial for knowledge-based organizations.

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Rosanas, Josep Maria. « Budgeting Beyond Budgeting : A Tool for Management, Surprise Avoidance, Trust Creation and Organizational Learning ». European Accounting and Management Review 3, n^o 1 (novembre 2016) : 24–44. http://dx.doi.org/10.26595/eamr.2014.3.1.2.

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한하늘. « A Case Study on the Beyond Budgeting Model ». Korea International Accounting Review ll, n^o 18 (juin 2007) : 87–108. http://dx.doi.org/10.21073/kiar.2007..18.004.

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YILDIRIM, Gülçin, et Figen ÖKER TÜRÜDÜOĞLU. « YENİLİKÇİ BİR YÖNETİM MODELİ : BÜTÇESİZ YÖNETİM (BEYOND BUDGETING) ». Muhasebe ve Vergi Uygulamaları Dergisi 12, n^o 1 (1 mars 2019) : 91–106. http://dx.doi.org/10.29067/muvu.415137.

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Paulin, Alois. « Public Financing beyond participatory budgeting : The quantum budget ». Central and Eastern European eDem and eGov Days 335 (17 mars 2022) : 241–48. http://dx.doi.org/10.24989/ocg.v335.19.

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The idea of so-called “Participatory Budgeting” (PB) has recently re-entered the modern political discourse. Major metropoles, such as New York, are making progress beyond mere piloting by paving the road for mandatory PB with new legislation, while communities of various sizes and politicians of various ranks all around the world aim to follow suit in an attempt to maintain an image of democratic progress. This paper shall scrutinize PB and provide a critique of PB from the perspective of democratic innovation. Another concept for increasing democratic power of citizens shall be described – the Quantum Budget. The Quantum Budget is an innovative way of funding communal projects that bases on Liquid Democracy. The paper will compare the Quantum Budget to Participatory Budgeting and provide a discussion on their potentials and weaknesses.

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Su, Celina. « Beyond Inclusion : Critical Race Theory and Participatory Budgeting ». New Political Science 39, n^o 1 (2 janvier 2017) : 126–42. http://dx.doi.org/10.1080/07393148.2017.1278858.

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Heinzelmann, Rafael. « Why does Beyond Budgeting work in Scandinavian Organizations ? » Controlling 31, S (2019) : 27–28. http://dx.doi.org/10.15358/0935-0381-2019-s-27.

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Harbi Valdiansyah, Riyan, et Yvonne Augustine. « Modelling of beyond budgeting, competitor accounting, transparency, competitive advantage, and organizational performance : The case of Indonesia SMEs ». Technium Social Sciences Journal 22 (9 août 2021) : 334–49. http://dx.doi.org/10.47577/tssj.v22i1.4333.

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SMEs are the backbone in driving the Indonesian economy and play an essential role in creating jobs throughout Indonesia. Indonesian SMEs are the key to designing inclusive development through the merger of large & small businesses so that economic equity can touch all levels of society. This study examines several factors of Indonesian SMEs' organizational performance, such as beyond budgeting, competitor accounting, and transparency through competitive advantage. This research was conducted by distributing online questionnaires to business owners, financial managers, or financial supervisors of SMEs in Indonesia spread across six islands. A total of 155 questionnaires were obtained in this study and analysed by SMART PLS 3.2.9. The results show that beyond budgeting and transparency influence competitive advantage, while competitor accounting does not. Other results show that competitor accounting, transparency, and competitive advantage influence business performance, while beyond budgeting does not. Path analysis in this study shows that competitive advantage mediates beyond budgeting and transparency, while competitor accounting is not mediated. Researchers are aware that this study has limitations in data dissemination and was distributed during the COVID-19 pandemic conditions, which allowed for differences in results with other similar studies. Hopefully, with this research that practitioners will be able to provide other views beyond budgeting, competitor analysis, and the side of transparency for Small and Medium Enterprises in Indonesia. Policymakers can encourage SMEs to be more innovative and responsive to science through programs to increase business scale, considering the contribution of SMEs to Indonesia's gross domestic product. Further research is expected to analyze more deeply what factors affect the competitive advantage and organizational performance of small and medium enterprises, such as the availability of working capital, SME access to banks, how digitalization plays a role, etc.

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Piercy, Nigel F. « The Marketing Budgeting Process : Marketing Management Implications ». Journal of Marketing 51, n^o 4 (octobre 1987) : 45–59. http://dx.doi.org/10.1177/002224298705100405.

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Most examinations of marketing and advertising budgeting concentrate on techniques ranging from arbitrary “rules of thumb” to complex management science models. The author suggests greater insight is obtained through a focus on the process of marketing budgeting. The processual variables identified in the article provide a framework for managing marketing budgeting that is much more insightful than the simple prescription of budgeting techniques. This insight arises from the source of such processual variables, as they are grounded in the task environment for marketing budgeting. The goal is to develop a conceptual framework for managing marketing budgeting that goes beyond technique to process and structure. This framework can be extended toward an organizational model of marketing budgeting. The argument is illustrated with the findings of a study of U.K. manufacturing firms.

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Yakhou, Mehenna, et Karen Sulzen. « Changes in budgeting ». Corporate Ownership and Control 7, n^o 3 (2010) : 465–69. http://dx.doi.org/10.22495/cocv7i3c4p6.

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One of the most important issues for companies is how to implement their strategies. Companies implement strategies in a number of ways. Budgeting is described in academia as well as in practice as the corner stone of the management control process through which strategies are implemented. Almost all companies have a budgeting process central to their strategic plans. Yet the usefulness of budgets has generated much criticism and debate in recent years. Many business owners and managers are dissatisfied with budgets. A novel approach is proposed in the literature to displace classical budgeting. This novel approach is termed “Beyond Budgeting.” The first part of the paper reviews the challenges that traditional planning and budgeting presents to companies. The second part discusses the novel approach to budgeting. The third part provides examples of companies budgeting practices. The fourth part presents the conditions for a successful implementation of the novel approach.

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Hanif, Hanif. « BEYOND ORGANIC OF MANAGEMENT CONTROL STRUCTURE ». Jurnal Akuntansi 11, n^o 2 (30 août 2022) : 75–83. http://dx.doi.org/10.46806/ja.v11i2.894.

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The research objective is to find a new management control structure, in addition to the existing models: mechanistic and organic. The approach used is hermeneutic to reinterpret the text of management control structure in the Padang restaurant from the relevant literature. After finding the meaning of the text, then field observations were carried out. All relevant literature is positioned as a neutral text which is then reinterpreted to get the essence of the concept of management control structure. The research finding is the design of the Padang restaurant management control structure is the development of the organic model. Each restaurant branch is an autonomous organizational sub-unit, which includes three main characteristics, first, a horizontal and non-hierarchical organizational structure design, and a strategic business unit character. Managers in each branch are given full authority in making operational decisions of the company, a picture of radical decentralization can be seen. Second, the communication network follows the design rhythm of a flat organizational structure, namely fluid communication, dominated by informal communication. The third is budgeting, which is flexible, that is, there is no conventional budgeting that contains details, but only outlines.

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Hope, Jeremy, et Robin Fraser. « New Ways of Setting Rewards : The beyond Budgeting Model ». California Management Review 45, n^o 4 (juillet 2003) : 104–19. http://dx.doi.org/10.2307/41166190.

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Purtell, Robert M., et James W. Fossett. « Beyond Budgeting : Public-Service Financial Education in the 21stCentury ». Journal of Public Affairs Education 16, n^o 1 (mars 2010) : 95–110. http://dx.doi.org/10.1080/15236803.2010.12001586.

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Aksom, Herman. « Managerial understanding and attitudes towards beyond budgeting in Ukraine ». International Journal of Management Practice 12, n^o 2 (2019) : 171. http://dx.doi.org/10.1504/ijmp.2019.098660.

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Aksom, Herman. « Managerial understanding and attitudes towards beyond budgeting in Ukraine ». International Journal of Management Practice 12, n^o 2 (2019) : 171. http://dx.doi.org/10.1504/ijmp.2019.10018491.

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Hermann, Thomas, et Günther Lehmann. « Beyond budgeting ante portas, ControllingWorld am 31.3. und 1.4. » Controlling und Management 47, n^o 3 (mai 2003) : 175. http://dx.doi.org/10.1007/bf03249591.

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Luther Cottrell, Terrance. « Strategic budgeting instead of strategic planning ». Bottom Line 27, n^o 2 (5 août 2014) : 49–53. http://dx.doi.org/10.1108/bl-04-2014-0012.

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Purpose – This article aims to explain why sometimes separating strategic budgeting from strategic planning can be advantageous for library staff as a means of reshaping debate about operations. Strategic planning is a popular concern for library leaders of all types. Budgeting is commonly a component of the strategic planning process. Design/methodology/approach – When, why and how to begin strategic budgeting conversations are explained with detail given toward seven specific goals appropriate for budgeting discussions above and beyond common strategic operational matters related to services, collections and/or facilities. Findings – Consultant intervention, and restructuring periods, are clear times to introduce the concept of strategic budgeting to library staff. Fundamentally, however, immediate implementation of fiscal strategy development is recommended for a smooth and effective transitional process to take shape. Originality/value – Budgeting does not have to a piece of overall strategic planning. Depending on the need or the focus of the organization, forsaking strategic planning in favor of strategic budgeting can be a superior program for the advancement of library initiatives.

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Hansen, Stephen C. « A Theoretical Analysis of the Impact of Adopting Rolling Budgets, Activity-Based Budgeting and Beyond Budgeting ». European Accounting Review 20, n^o 2 (juin 2011) : 289–319. http://dx.doi.org/10.1080/09638180.2010.496260.

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Alsharari, Nizar Mohammad. « Accounting changes and beyond budgeting principles (BBP) in the public sector ». International Journal of Public Sector Management 33, n^o 2/3 (7 août 2019) : 165–89. http://dx.doi.org/10.1108/ijpsm-10-2018-0217.

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Purpose The purpose of this paper is to explain the process of accounting changes and beyond budgeting principles (BBP) in the public sector as influenced by the institutional framework. It also looks beyond the outcomes of implementing budgeting changes to take into account the complexities of the factors that drive and shape the cumulative processes of accounting change. Design/methodology/approach The study presents the results of an interpretive case study in the Jordan Customs (JC) as good evidence from developing countries. It uses the triangulation of data collection methods including interviews, observations, and documents and archival records. Findings The paper found that JC changes to their accounting systems were influenced by the BBP, with the new budgeting systems implemented based on reconsideration and re-enacting of theoretical accounting bases and procedures. As a result, the accounting changes were managed by modifying the laws and regulations. Among the accounting changes included in the Beyond Budgeting (BB) approach in JC was relative performance evaluation, as an alternative to fixed budget targets. Rolling forecasts were prepared the BB and were employed in JC’s revenues section and the technical aspects of preparing those relied on E-views software. Most BBP were successfully implemented as values, controls, teams, goals, rewards, resources, coordination and governance. Other BBP have faced some resistance in areas of transparency, trust and accountability. Research limitations/implications The paper uses the case study approach that yielded insightful lessons. It reveals the organizational interaction with the external environment and how BBP is influenced and shaped by isomorphic pressures. It also shows the successful and unsuccessful BBP with-(out) resistance in the public sector. This paper has important implications for change dynamics that can emerge from a BBP approach at the institutional level. It also explains the interaction between the “external” origins and “internal” accounts, which identified that accounting is both shaped by and shaping socio-economic and political processes. This broad sensitivity to the nature of accounting has important implications for how accounting change along with BBP is studied. Originality/value The paper is one of the few case studies in the accounting literature on organizations that change budgeting practice by adopting BBP. The study provides a detailed explanation of the dynamics of accounting changes through BBP in the public sector. It also provides pieces of evidence about the IPSAS and public accounting reforms in developing countries.

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Bogsnes, Bjarte. « Beyond Budgeting – ; en styringsmodell som tar virkeligheten på alvor ». Praktisk økonomi & ; finans 28, n^o 04 (21 décembre 2012) : 3–11. http://dx.doi.org/10.18261/issn1504-2871-2012-04-02.

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