Construct · 1 fields · 1 citations

beyond budgeting: a standalone construct

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Management accounting

the proposal to abandon fixed annual budgets in favor of relative targets and rolling forecasts, examined against how firms actually use and value budgets.

In management accounting, beyond budgeting refers to the proposal to abandon fixed annual budgets in favor of relative targets and rolling forecasts, examined against how firms actually use and value budgets. This meaning comes from Libby (2010) in Management Accounting Research.[1]

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Nearby constructs

value6 fields · 12 citationsjingle · one name, six constructs

References

Libby, T., & Lindsay, R. M. (2010). Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research, 21(1), 56-75. https://doi.org/10.1016/j.mar.2009.10.003

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