Inflytandet av Beyond Budgeting

Abstract

This study investigates the extent to which the Beyond Budgeting (BB) model influences contemporary budgeting practices within Swedish organizations. While BB advocates for a comprehensive shift from traditional budgeting to more adaptive and decentralized management processes, empirical evidence suggests that full-scale adoption remains limited. Through a qualitative research design, we conducted semi-structured interviews with eight professionals across seven organizations spanning various industries and ownership structures. The analysis, guided by the twelve principles of the Beyond Budgeting Round Table (BBRT), reveals that organizations often implement select BB elements, such as rolling forecasts and relative performance metrics, while retaining core aspects of traditional budgeting. This selective adoption results in hybrid control systems that reflect a balance between the pursuit of agility and the adherence to established financial practices. The findings highlight institutional, cultural, and technological factors that facilitate or hinder the integration of BB principles. This research contributes to the discourse on management control systems by elucidating how innovative frameworks like BB are pragmatically adapted within organizational contexts, emphasizing the nuanced interplay between theoretical models and practical application.