But this also shows: There is one important caveat. The role of actor-networks and boundary objects in management accounting change: Om prognoser, budgetar och langtidsplaner On forecasts, budgets and long-term planning. I was sitting with Jeremy Hope before the seminar drinking coffee and so on. Fraser, in contrast, felt that Beyond Budgeting had much wider ramifications and was, first of all, a decentralised management model.

Journal of Management Accounting Research, 10, Indeed, organisations tend to react to low performance by increasing, rather than loosening, budgetary controls van der Stede, Institutional conditions for diffusion. Business units, plants, branches, and other studies can measure their bbrt against comparable units within the company through the use of a few key financial measures. There is a high need for coordination and integration, and integration is one of the key success factors […] and there is a natural tendency towards centralisation.

Conflicting roles in budgeting for operations.

Fraser, in contrast, felt that Beyond Budgeting had much wider ramifications brt was, first of all, a decentralised management model. This suggests that there was a tension within the Beyond Budgeting movement between conceptual identity and practical feasibility — a tension that invites closer examination. This reflects a rather pragmatic approach to Beyond Budgeting in which the holistic idea of the model is traded off against its flexibility and adaptability.

case study bbrt

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case study bbrt

The British Accounting Review, 30 1 While managers are free bbrt devise ways of achieving cases bbrt these ranges, senior executives look at the dissertation l’action de groupe and test the assumptions of strategic initiatives that require very substantial resources. Jones and Dugdale trace the rise of ABC and shed light on how proponents of ABC created networks of alliances which enabled the concept to diffuse.


Sebastian Becker gratefully acknowledges the financial support of the Hanns Seidel Foundation.

Remember me on this computer. Your email address will not be published. The criteria of measurement are the performance of internal or external peer groups and the results in prior periods. Managers have case discretion in making decisions; as a result, they can obtain resources more quickly than in traditional cases and without having to document need quite so elaborately, partly because they are accountable for the profitability of their units bbrt can therefore be expected to shed any excess in the event that demand falls.

But they… they want to sell software. There is one important caveat. Two recent management accounting studies have looked at the evolution of these two concepts. The role of actor-networks and boundary objects in management accounting change: This was done to already make it emblematic regarding the wording: Administrative Science Quarterly, 44 4— Storytelling always involves interpretation and creative combination of different sources of data.

Case study bbrt / writing essay

On the dtudy hand, if a concept is too malleable, it risks loosing its unique identity, insofar as the applications of the concept may no longer be recognisable as realisations of one and the same idea. Because performance evaluation was focused on budget achievement, client advisors did not have an incentive to try and sell more once they had reached their target figures.


First, there was an ownership change with the new owner demanding a more traditional budget in order to integrate it in his own budgeting process. The idea here was to obtain a more detailed, and perhaps critical, perspective on the case study material that is publicly available.

Case study bbrt

And the more comprehensive and complex an innovation is, the less likely it is to be adopted by organisations Rogers, And there were different allies that shaped the development of the concept. But generally, these were just individuals. Log In Sign Up. You are part of our corporation. There is a lot more life in this thing! The new CEO shifted strategic focus from efficiency to growth.

The role of institutional work. Financial Management February We therefore considered it critical to combine the secondary data with data collected through interviews and observations.

And all those things — the research and the publications, the presentations, seminars, the consulting work the BBRT directors would perform — should bbft serve the community, in order to grow a community that would, at some point, also be active in implementing the new model.

We had these ambitions and we said: