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Beyond Budgeting

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Strategic Management Accounting, Volume I

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Abstract

This chapter totally departs from conventional management accounting textbooks and research by discussing a credible alternative to the Master Budget: Beyond Budgeting. Under this purview, this chapter builds upon Hope and Fraser’s and the Beyond Budgeting RoundTable’s work to expose the main intrinsic critiques addressed to the Master Budget deemed incapable of playing its alleged roles. These are discussed and resituated in their historical context, which naturally leads to understanding the rise and spread of the Beyond Budgeting philosophy: a project-based management where everything should proceed from strategy, not from a budgetary constraint. Rather, strategy should determine operations, which, in turn, determine the necessary funding and controls.

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  1. Grenoble École de Management, Grenoble, France

    Vassili Joannidès de Lautour

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Joannidès de Lautour, V. (2018). Beyond Budgeting. In: Strategic Management Accounting, Volume I. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-92949-1_5

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  • DOI: https://doi.org/10.1007/978-3-319-92949-1_5

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