Analysis of the impacts of adopting Beyond Budgeting
Perceptions of the managers of Brazilian federal financial institutions
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The budget figures as one of the main instruments for planning and producing specialised information that assists decision making. The functions performed by the budget apply to all levels of the organization, facilitating the interaction and coordination of efforts. However, the budget presents weaknesses which have motivated the emergence of criticism that have triggered new strands of thought. The Beyond Budgeting model emerged as an antithesis to the traditional model and stood out by advocating the abandonment of the budget by companies, suggesting as an alternative the adoption of a set ...
The budget figures as one of the main instruments for planning and producing specialised information that assists decision making. The functions performed by the budget apply to all levels of the organization, facilitating the interaction and coordination of efforts. However, the budget presents weaknesses which have motivated the emergence of criticism that have triggered new strands of thought. The Beyond Budgeting model emerged as an antithesis to the traditional model and stood out by advocating the abandonment of the budget by companies, suggesting as an alternative the adoption of a set of principles aimed at decentralising leadership and making processes more flexible. Considering the importance of the budget for the management of organizations, this research aimed to analyze the impacts of the Beyond Budgeting adoption in the perception of managers of federal financial institutions.
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