Recent management control research considers how performance management systems (PMS), conceptualized as packages of controls with competing objectives, operate in an integrated fashion. Larger organisations must also consider how to achieve integration across organizational levels. It is not...

Some organizations have abandoned traditional annual budgeting and instead use an alternate approach known as Beyond Budgeting (BB). Our study presents the results of an exploratory analysis comparing 80 organizations that have implemented at least some of the BB practices to a group of 121...

It has been argued that beyond budgeting (BB) requires organizations to become radically decentralized so that they can respond more flexibly to turbulent operating environments. Through an analysis of the BB principles, comprising leadership and process principles, we examine organizational...