Beyond Budgeting

  • Vassili Joannidès de LautourEmail author


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.


Beyond budgeting Rolling forecasts Business plan Project management Performance 


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Authors and Affiliations

  1. 1.Grenoble École de ManagementGrenobleFrance

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