Beyond Budgeting, den eneste løsning på kritikken af budgettet?
Oversat titel
Beyond Budgeting, the only solution to the criticism of the budget?
Forfatter
Hansen, Line Slavensky
Semester
4. semester
Udgivelsesår
2018
Afleveret
2018-06-06
Antal sider
92
Abstract
Specialet undersøger, om Beyond Budgeting – idéen om at gå væk fra faste, årlige budgetter – er den eneste løsning på den udbredte kritik af budgettering, eller om problemerne kan løses ved at ændre, hvordan budgetter designes og bruges. Studiet bygger på et teoretisk litteraturreview inden for et funktionalistisk, objektivistisk perspektiv med fokus på at samle eksisterende viden frem for at foreslå radikale ændringer. Reviewet beskriver, hvad et budget er, og hvordan dets roller har udviklet sig over tid. Det sammenfatter den væsentligste kritik af traditionelle budgetter og forklarer, hvad Beyond Budgeting foreslår for at imødegå denne. Det beskriver også, hvordan budgetter anvendes i praksis, herunder forskellige tilgange: interaktiv brug (til dialog og læring), muliggørende brug (til at støtte arbejdet), tvangsmæssig/kontrollerende brug (til at sikre efterlevelse) og kontinuerlig budgettering (hyppige opdateringer). Derudover belyses medarbejderes holdninger til budgetter og effekter af deltagende budgettering, hvor medarbejdere medvirker i fastsættelsen. Analysen undersøger, hvordan konkrete budgetelementer kan ledes på tvangsmæssige versus muliggørende måder, og inddrager Simons’ Levers of Control, et rammeværk til at balancere styring og læring. Ved at kombinere disse ideer diskuteres, hvordan organisationer kan blande tilgange, når budgetelementer tildeles roller. Der præsenteres to designmuligheder: én til organisationer med høj usikkerhed og hurtige forandringer og én til mere forudsigelige markeder. Disse designs vurderes sammen med indsigter fra litteraturen og Beyond Budgeting i forhold til de centrale kritikpunkter. Resultaterne viser, at Beyond Budgeting ikke er den eneste vej. Ved at skræddersy budgetteringens design – især gennem mere deltagende, muliggørende, interaktive eller kontinuerlige tilgange – kan mange problemer også løses. Ingen kritik krævede, at budgetter blev opgivet helt. Da de fleste organisationer forventer at fastholde budgetter, synes forbedringer i design og anvendelse mere lovende end at gå beyond. De foreslåede designs er ikke universelle; hver organisation bør tilpasse tilgangen til egen kontekst. Projektet fremhæver praktiske muligheder, budgetteringens kompleksitet og koblingen mellem tvangsmæssig/muliggørende brug og Simons’ Levers of Control.
This thesis asks whether Beyond Budgeting – the idea of moving away from fixed annual budgets – is the only answer to common criticisms of budgeting, or whether those issues can be solved by changing how budgets are designed and used. The study takes a theoretical approach based on a literature review within a functionalist, objectivist perspective, aiming to synthesize existing knowledge rather than propose radical change. The review outlines what a budget is and how its roles have evolved over time. It summarizes the main criticisms of traditional budgeting and explains what Beyond Budgeting proposes to overcome them. It also describes how budgets work in practice, including different ways of using them: interactive use (for dialogue and learning), enabling use (to support work), coercive use (to enforce compliance), and continuous budgeting (frequent updates). It reports on employee attitudes to budgets and the effects of participative budgeting, where employees help set budgets. The analysis explores how specific budget elements can be managed in coercive versus enabling ways and incorporates Simons’ Levers of Control, a framework for balancing control and learning. Combining these ideas, the thesis discusses how organizations can mix approaches when assigning roles to budget elements. It presents two design options: one for organizations facing high uncertainty and rapid change, and another for more predictable environments. These designs are assessed, alongside insights from the literature and Beyond Budgeting, against the main criticisms of budgeting. The findings show that Beyond Budgeting is not the only way to address those criticisms. Tailoring the design of budgeting – especially by using more participative, enabling, interactive, or continuous approaches – can also resolve many issues. No criticism was found that required abandoning budgets altogether. Since most organizations intend to retain budgets, improving how budgets are designed and used appears more promising than going beyond them. The proposed designs are not universal; each organization should adapt approaches to fit its context. The project highlights practical options, the inherent complexity of budgeting, and how coercive and enabling uses relate to Simons’ Levers of Control.
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