Østergren, Katarina; Stensaker, Inger - In: European Accounting Review 20 (2011) 1, pp. 149-181
Budgets have long been the dominant instrument for management control. In recent years however, alternative approaches to management control such as the Balanced Scorecard have been launched. It has even been suggested that organizations should drop the budget and move 'Beyond Budgeting' (Hope...