This timely and innovative book focuses on budgeting control and ongoing beyond budgeting trends and its consequences for the organization.
Ensuring an optimal balance between individual autonomy and management control is a critical challenge for organizations operating in dynamic business environments. Too much of the former leads to chaos, and too much of the latter guarantees rigidity. This book explores the tensions that arise in seeking the best possible balance between these two dimensions. Resolving these tensions is a critical challenge for achieving competitiveness.
In order to examine budgeting control and ongoing 'beyond budgeting', the book's starting point is the Beyond Budgeting movement and what it implies for a new approach to autonomy and management control. This discussion is further supplemented with a broader approach to the issue of control that spans issues such as self-control, time control, transparency as control, ethical control and cultural control.
This book's innovative and explorative approach will be of interest to students at master level, scholars and senior and middle-level managers. HR departments will find it instrumental to their work and practice.
Contributors: S.D. Becker, T. Bjørnenak, B. Bogsnes, A. Bourmistrov, B. Catasús, B. Espedal, P.N. Gooderham, D. Johanson, K. Kaarbøe, T. Malmi, M. Messner, O. Nordhaug, H. Nørreklit, L.J.T. Pedersen, N. Sandalgaard, A.M. Sandvik, I. Stensaker, S. Terjesen
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