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This timely and innovative book focuses on budgeting control and ongoing beyond budgeting trends and its consequences for the organization.Ensuring an optimal balance between individual autonomy and management control is a critical challenge for organizations operating in dynamic business environments. Too much of the former leads to chaos, and too much of the latter guarantees rigidity. This book explores the tensions that arise in seeking the best possible balance between these two dimensions. Resolving these tensions is a critical challenge for achieving competitiveness.In order to examine budgeting control and ongoing 'beyond budgeting', the book's starting point is the Beyond Budgeting movement and what it implies for a new approach to autonomy and management control. This discussion is further supplemented with a broader approach to the issue of control that spans issues such as self-control, time control, transparency as control, ethical control and cultural control.This book's innovative and explorative approach will be of interest to students at master level, scholars and senior and middle-level managers. HR departments will find it instrumental to their work and practice.Contributors: S.D. Becker, T. Bjørnenak, B. Bogsnes, A. Bourmistrov, B. Catasús, B. Espedal, P.N. Gooderham, D. Johanson, K. Kaarbøe, T. Malmi, M. Messner, O. Nordhaug, H. Nørreklit, L.J.T. Pedersen, N. Sandalgaard, A.M. Sandvik, I. Stensaker, S. Terjesen
Edited by Katarina Kaarbøe, NHH Norwegian School of Economics, Paul N. Gooderham, NHH Norwegian School of Economics, Norway and Middlesex University Business School, London, UK and Hanne Nørreklit, Aarhus University, Denmark (Affiliated with NHH Norwegian School of Economics, Norway)
Contents:PrefaceKatarina Kaarbøe1. Control and Autonomy – Management Challenges and TensionsKatarina Kaarbøe, Paul N. Gooderham and Hanne NørreklitPART I: BUDGETING CONTROL AND BEYOND2. Taking Reality Seriously – Towards a More Self-regulating Management Model at StatoilBjarte Bogsnes3. Environmental Uncertainty and the Use of BudgetsNiels Sandalgaard4. Management Accounting Tools in Banks: Are Banks Without Budgets More Profitable?Trond Bjørnenak5. Beyond Budgeting from the American and Norwegian Perspectives: The Embeddedness of Management Models in Corporate Governance SystemsDaniel Johanson6. Putting Beyond Budgeting Ideas into PracticeKatarina Kaarbøe, Inger Stensaker and Teemu Malmi7. A New Way of Being a Controller – From Bellboy to ActorHanne Nørreklit and Katarina KaarbøePART II: PERSPECTIVES AND CONTROL DIMENSIONS8. Management Control as Temporal StructuringSebastian D. Becker and Martin Messner9. The Planning-regime Concept and its Application to Three Examples of Organizational BudgetingAnatoli Bourmistrov and Katarina Kaarbøe10. Does Managerial Discretion Affect Learning from Experience in Organizations?Bjarne Espedal and Alexander Madsen Sandvik11. The Autonomy-creativity Orientation of Elite Business School Students in the US and NorwayPaul N. Gooderham, Alexander Madsen Sandvik, Siri Terjesen and Odd Nordhaug12. Systems of Accountability and Personal ResponsibilityLars Jacob Tynes PedersenEpilogue: Welcome to DYMACOBino CatasúsIndex
‘This is a book for all who are interested in organizational management philosophy or control practices as the book offers new ways of understanding the dynamics of management. By employing multiple theoretical and methodological perspectives the book provides refreshing and engaging analyses of beyond budgeting and different forms of control. This book will be a source of inspiration for researchers and practitioners by given reasoning and ideas for better understanding of the dynamics, mysteries and paradoxes of control in contemporary organizations.’