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A Brief History of Budgeting: Reflections on Beyond Budgeting, Its Link to Performance Management and Its Appropriateness for Software Development

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Lean Enterprise Software and Systems (LESS 2013)

Part of the book series: Lecture Notes in Business Information Processing ((LNBIP,volume 167))

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Abstract

Beyond Budgeting is an innovation from the management accounting literature that seeks to improve performance and manage organisations through flexible sense-and-respond type mechanisms, rather than the more rigid traditional command-and-control models. This contemporary thinking in management accounting resonates strongly with contemporary thinking in information systems development (ISD). In particular, the Beyond Budgeting model shares many similarities with agile software development (ASD) with both having a distinctly agile and flexible foundation. This paper discusses the history of Beyond Budgeting, its relationship with performance management and its appropriateness for the field of software development.

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  1. J.E. Cairnes School of Business and Economics, NUI Galway, Newcastle Road, Ireland

    Garry Lohan

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  1. Garry Lohan
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  1. University of Limerick, Limerick, Ireland

    Brian Fitzgerald  & Klaas-Jan Stol  & 

  2. National University of Ireland, Galway, Ireland

    Kieran Conboy

  3. Cisco Systems, Galway, Ireland

    Ken Power

  4. The University of Arizona, Tucson, AZ, USA

    Ricardo Valerdi

  5. National University Ireland, Galway, Ireland

    Lorraine Morgan

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Lohan, G. (2013). A Brief History of Budgeting: Reflections on Beyond Budgeting, Its Link to Performance Management and Its Appropriateness for Software Development. In: Fitzgerald, B., Conboy, K., Power, K., Valerdi, R., Morgan, L., Stol, KJ. (eds) Lean Enterprise Software and Systems. LESS 2013. Lecture Notes in Business Information Processing, vol 167. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-44930-7_6

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