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Controlling & Management Review

“There are many ways to do Beyond Budgeting”

  • 01-12-2023
  • Schwerpunkt
Published in:
Authors
Utz Schäffer
Sebastian Becker
Published in
Controlling & Management Review | Issue 6/2023

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Excerpt

Steve Morlidge outlines Beyond Budgeting‘s principles and its evolution, focusing on adaptability and leveraging employee skills, and addressing challenges in resource allocation. He emphasizes aligning control systems with the nature of work and managing costs via trend analysis, envisioning Beyond Budgeting as the management model of the 21st century.
Prof. Dr. Sebastian Becker
is the holder of the Nexans chair for “Orchestrating sustainable business transformation” at HEC. His research examines the diffusion, change, and implementation of accounting and control techniques in private and public sector organizations. He has a particular interest in budgeting and forecasting, is an expert on Beyond Budgeting, and co-authored the “Viable Map workbook”. Sebastian Becker earned his Ph.D. from WHU - Otto Beisheim School of Management (Vallendar, Germany) in 2011. He was a post-doc at WHU - Otto Beisheim School of Management and a visiting scholar at University of Innsbruck, Austria, Norwegian School of Economics (NHH) Bergen, Norway, Bocconi University Milan, Italy, as well as École des Hautes Études Commerciales (HEC) Paris, France.
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previous article Beyond Budgeting: Kann das überhaupt funktionieren?
next article My, my, hey, hey, is the budget here to stay?
Title
“There are many ways to do Beyond Budgeting”
Authors
Utz Schäffer
Sebastian Becker
Publication date
01-12-2023
Publisher
Springer Fachmedien Wiesbaden
Published in
Controlling & Management Review / Issue 6/2023
Print ISSN: 2195-8262
Electronic ISSN: 2195-8270
DOI
https://doi.org/10.1007/s12176-023-1064-6

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