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.
Contents: Foreword Katarina Kaarboe 1. Control and Autonomy - Management Challenges and Tensions Katarina Kaarboe, Paul Gooderham and Hanne Norreklit 2. Taking Reality Seriously - Towards a More Self-regulating Management Model at Statoil Bjarte Bogsnes 3. A New Way of Being a Controller - From Bellboy to Actor Hanne Norreklit and Katarina Kaarboe 4. Management Accounting Tools in Banks; Are Banks Without Budgets More Profitable? Trond Bjornenak 5. Environmental Uncertainty and the Use of Budgets Niels Sandalgaard 6. Management Control as Temporal Structuring Sebastian Becker and Martin Messner 7. Beyond Budgeting from the American and Norwegian Perspectives: The Embeddedness of Management Models in Corporate Governance Systems Daniel Johanson 8. The Planning-regime Concept and its Application to Three Examples of Organizational Budgeting Anatoli Bourmistrov and Katarina Kaarboe 9. Putting Beyond Budgeting Ideas into Practice Katarina Kaarboe, Inger Stensaker and Teemu Malmi 10. Does Managerial Discretion Affect Learning from Experience in Organizations? Bjarne Espedal and Alexander Madsen Sandvik 11. The Autonomy-creativity Orientation of Elite Business School Students in the US and Norway Paul Gooderham, Alexander Madsen Sandvik, Siri Terjesen and Odd Nordhaug 12. Systems of Accountability and Personal Responsibility Lars Jacob Tynes Pedersen Epilogue: Welcome to DYMACO Bino Catasus
