... as it is a personal reflection. Practical implications COVID-19 has required organizations be increasingly agile, particularly in the use of budgets and other management accounting techniques. Social implications Opportunities are identified for improving the teaching and use of management accounting...

... centralised control (McKinsey, 1922), budgeting system has eventually come to serve other important functions including forecasting, planning and evaluation (Covaleski et al., 2003). Following its dissemination, many negative aspects associated with budgeting practice became evident (Hansen et al...

...Anatoli Bourmistrov; Katarina Kaarbøe The findings based on an attention-based view on organizations demonstrate how change to an MAS introduced to handle the crisis failed to integrate top and line managers’ attention toward the common issues. Tightening of budget control was an expected...

...Alexandra Rausch; Friederike Wall Purpose – The purpose of this paper is to investigate whether a greater flexibility in the budget time-structure, which allows for shifting budgetary funds beyond the budget year, does, in fact, mitigate inefficiencies in budget spending. Traditional budgets...

...Niels Sandalgaard; Per Nikolaj Bukh Purpose – This paper aims to investigate reasons for going Beyond Budgeting and the practical issues organizations face when they change their management accounting system based on inspiration from the Beyond Budgeting model. Design/methodology/approach...

... © Emerald Group Publishing Limited 2012 --> Management control Budgeting Balanced scorecard Public sector Private sector Banks Article Type: Doctoral research abstracts From: Journal of Accounting & Organizational Change, Volume 8, Issue 4 Purpose...

...André de Waal; Miriam Hermkens‐Janssen; Arco van de Ven Purpose Traditional budgets are seen by practitioners as being incapable of meeting the demands of the competitive environment and are criticized for impeding efficient resource allocation and encouraging dysfunctional behaviour...