Beyond Budgeting: Distinguishing Modes of Adaptive Performance Management

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Title

Beyond Budgeting: Distinguishing Modes of Adaptive Performance Management

Content partner

University of Canterbury Library

Collection

UC Research Repository

Description

Purpose – The purpose of this paper is to analyze the changes organizations can adopt to move beyond budgeting. We show how these changes can be understood as modes of adaptive performance management which explain the ways in which organizations move beyond budgeting to become more adaptive. The proposed modes are then used to derive propositions for future research. Methodology/approach – We follow a conceptual approach through an analysis of the beyond budgeting principles using the managem...

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Format

Research paper

Research format

Journal article

Date created

2017

Creator

O’Grady W / Scott I / Akroyd, Chris

URL

https://hdl.handle.net/10092/103617

Related subjects

Adaptive performance management / beyond budgeting / management structure / radical decentralization / adaptive control processes / Accounting, Auditing and Accountability / Commerce, management, tourism and services / Accounting, auditing and accountability / Management accounting / Strategy, management and organisational behaviour / Organisational planning and management

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You can learn more about the rights status of this item at: http://hdl.handle.net/10092/17651

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