To what extent are management accountants ready for Beyond Budgeting? (notice n° 136356)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01533cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112021539.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Mickoto Chavagne, Yeleen |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | To what extent are management accountants ready for Beyond Budgeting? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 79 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Beyond Budgeting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | budget |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | finance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | strategy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | alignment |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Beyond Budgeting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | budget |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | finance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | strategy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | alignment |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Joannidès de Lautour, Vassili |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | o 17 | 2 | 2023-05-04 | p. 5-44 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accra-2023-2-page-5?lang=en">https://shs.cairn.info/journal-accra-2023-2-page-5?lang=en</a> |
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