Publication: Exposing organizational tensions with a non-traditional budgeting system

The Beyond Budgeting movement has argued that traditional budgets failed to contribute to the management of tensions associated with the increasing complexity of business models. The literature has reported a range of budgeting practices developed to address these problems, which the authors refer to collectively as “non-traditional (NT) budgets.” The purpose of this paper is to consider how the design and use of a NT budgeting system facilitates the management of multiple organizational tensions.

Berland, N., Curtis, E. et Sponem, S. (2018). Exposing organizational tensions with a non-traditional budgeting system. Journal of Applied Accounting Research, 19(1), 122‑140.

2019-02-15T12:34:43+00:00 February 15, 2019|