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.