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2018 | OriginalPaper | Buchkapitel

5. Beyond Budgeting

verfasst von : Vassili Joannidès de Lautour

Erschienen in: Strategic Management Accounting, Volume I

Verlag: Springer International Publishing

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Abstract

This chapter totally departs from conventional management accounting textbooks and research by discussing a credible alternative to the Master Budget: Beyond Budgeting. Under this purview, this chapter builds upon Hope and Fraser’s and the Beyond Budgeting RoundTable’s work to expose the main intrinsic critiques addressed to the Master Budget deemed incapable of playing its alleged roles. These are discussed and resituated in their historical context, which naturally leads to understanding the rise and spread of the Beyond Budgeting philosophy: a project-based management where everything should proceed from strategy, not from a budgetary constraint. Rather, strategy should determine operations, which, in turn, determine the necessary funding and controls.

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Vorheriges Kapitel Strategic Planning and Forecasting

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Titel: Beyond Budgeting
verfasst von: Vassili Joannidès de Lautour
Verlag: Springer International Publishing
Buch: Strategic Management Accounting, Volume I
Print ISBN: 978-3-319-92948-4

Electronic ISBN: 978-3-319-92949-1

Copyright-Jahr: 2018
DOI: https://doi.org/10.1007/978-3-319-92949-1_5