فراتر از بودجه بندی - میوه های دم دستی و بالا، تاثیر طرز فکر مدیران بر مزایای استفاده از آنسوی بودجه

Beyond Budgeting is an alternative management control systems which evolved in the late 1990s. Even though the Beyond Budgeting system offers advantages to those organizations competing in the sector of knowledge industry, there are only few organizations practicing this approach today. This paper tries to give an answer to the question why Beyond Budgeting did not spread in the knowledge based modern industries and what might be impact factors regarding a successful approach. First this paper gives an overview of the development and the literature regarding beyond budgeting. After that the advantages of Beyond Budgeting are pointed out, especially in terms of organizational justice. We then show that the ability of managers and employees to participate in decision making and to accept a coaching management style might be a key factor for a successful approach. Moreover, this requirement might hinder organizations to start a Beyond Budgeting project as it would mean a change in mindset which is difficult to achieve. We suggest that Beyond Budgeting offers great benefits and advantages especially in terms of perceived organizational justice. But only those organizations which managers and employees are able to change and leave their comfort and turn into stretch zones, can harvest those advantages the Beyond Budgeting approach offers.