To what extent are management accountants ready for Beyond Budgeting?
Mickoto Chavagne, Yeleen
To what extent are management accountants ready for Beyond Budgeting? - 2023.
79
This paper seeks to contribute to the literature on Beyond Budgeting. To that end, it questions to what extent management controllers are ready for Beyond Budgeting. It is presented as the alignment of finance and control with strategy (Hope and Fraser 2003a; Bogsnes 2008). To answer the question, we used ethnomethodology at the company Eramet, supplemented by fourteen interviews with its management accountants. Our data enable us to draw three sets of conclusions. Management accountants are unaware that alternatives to budgeting and budgetary control exist. Yet, companies look favorably on the main principles associated with Beyond Budgeting. Management accountants have become so accustomed to the budget that the idea of abandoning it scares them.
To what extent are management accountants ready for Beyond Budgeting? - 2023.
79
This paper seeks to contribute to the literature on Beyond Budgeting. To that end, it questions to what extent management controllers are ready for Beyond Budgeting. It is presented as the alignment of finance and control with strategy (Hope and Fraser 2003a; Bogsnes 2008). To answer the question, we used ethnomethodology at the company Eramet, supplemented by fourteen interviews with its management accountants. Our data enable us to draw three sets of conclusions. Management accountants are unaware that alternatives to budgeting and budgetary control exist. Yet, companies look favorably on the main principles associated with Beyond Budgeting. Management accountants have become so accustomed to the budget that the idea of abandoning it scares them.
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