Beyond Budgeting and Performance Management : A multiple case study of how performance is managed drawing on the Beyond Budgeting principles

2019

Master's thesis Business Administration BE501 - University of Agder 2019 This study aims at contributing to the Beyond Budgeting literature by investigating how performance is managed in companies that have implemented management control systems based on the Beyond Budgeting model. The aim of the thesis is to answer the following research question through a qualitative study: “How is performance managed drawing on the Beyond Budgeting principles?” To answer this question, a multiple case study was performed analyzingthree Norwegian companies; Equinor, a large energy company, Posten, a large postal services company, and Miles, a relatively small IT-company. A total of 10 respondents were int…