Beyond budgeting since inception: what is the status?

2017

Master's thesis Business Administration BE501 - University of Agder 2017 The Beyond Budgeting idea as developed by Hope and Fraser (1997) has been in existence for almost twenty years, yet, the research community still has divergent views on whether the concept is a better management accounting tool for organizations’ management control system or not. Also, whether it has received attention in research community like other management accounting tools such as Traditional Budgeting and Balanced Scorecard. On this notion, this study is developed to investigate the status of the research discourse on the concept to gain relevant knowledge. Inspired by Scapens and Bromwich (2001) and built on Ac…