Drawing on a framework of deinstitutionalization, this study explores the abandonment of budgeting through a multiple-case study of four companies. The findings illustrate how a number of antecedents to deinstitutionalization acted in each setting and show that abandonment was only achieved...

The dimensions -- Think systemically -- Create constancy of purpose -- Results : create value for the customer -- Lean prescription at Denver health : the enterprise alignment workshop case study -- Assessing the enterprise alignment and results dimensions -- Summary -- Bibliography.