Description
Book SynopsisThis is a book for all who are interested in organizational management philosophy or control practices as the book offers new ways of understanding the dynamics of management. By employing multiple theoretical and methodological perspectives the book provides refreshing and engaging analyses of beyond budgeting and different forms of control. This book will be a source of inspiration for researchers and practitioners by given reasoning and ideas for better understanding of the dynamics, mysteries and paradoxes of control in contemporary organizations.'
- Frode Mellemvik, University of Nordland, Norway
This timely and innovative book focuses on budgeting control and ongoing beyond budgeting trends and its consequences for the organization.
Ensuring an optimal balance between individual autonomy and management control is a critical challenge for organizations operating in dynamic business environments. Too much of the former leads to chaos, and too much of the latter guarantees rigidity. This book explores the tensions that arise in seeking the best possible balance between these two dimensions. Resolving these tensions is a critical challenge for achieving competitiveness.
In order to examine budgeting control and ongoing 'beyond budgeting', the book's starting point is the Beyond Budgeting movement and what it implies for a new approach to autonomy and management control. This discussion is further supplemented with a broader approach to the issue of control that spans issues such as self-control, time control, transparency as control, ethical control and cultural control.
This book's innovative and explorative approach will be of interest to students at master level, scholars and senior and middle-level managers. HR departments will find it instrumental to their work and practice.
Contributors: S.D. Becker, T. Bjørnenak, B. Bogsnes, A. Bourmistrov, B. Catasús, B. Espedal, P.N. Gooderham, D. Johanson, K. Kaarbøe, T. Malmi, M. Messner, O. Nordhaug, H. Nørreklit, L.J.T. Pedersen, N. Sandalgaard, A.M. Sandvik, I. Stensaker, S. Terjesen
Trade Review‘This is a book for all who are interested in organizational management philosophy or control practices as the book offers new ways of understanding the dynamics of management. By employing multiple theoretical and methodological perspectives the book provides refreshing and engaging analyses of beyond budgeting and different forms of control. This book will be a source of inspiration for researchers and practitioners by given reasoning and ideas for better understanding of the dynamics, mysteries and paradoxes of control in contemporary organizations.’ -- Frode Mellemvik, University of Nordland, Norway
Table of ContentsContents: Preface Katarina Kaarbøe 1. Control and Autonomy – Management Challenges and Tensions Katarina Kaarbøe, Paul N. Gooderham and Hanne Nørreklit PART I: BUDGETING CONTROL AND BEYOND 2. Taking Reality Seriously – Towards a More Self-regulating Management Model at Statoil Bjarte Bogsnes 3. Environmental Uncertainty and the Use of Budgets Niels Sandalgaard 4. Management Accounting Tools in Banks: Are Banks Without Budgets More Profitable? Trond Bjørnenak 5. Beyond Budgeting from the American and Norwegian Perspectives: The Embeddedness of Management Models in Corporate Governance Systems Daniel Johanson 6. Putting Beyond Budgeting Ideas into Practice Katarina Kaarbøe, Inger Stensaker and Teemu Malmi 7. A New Way of Being a Controller – From Bellboy to Actor Hanne Nørreklit and Katarina Kaarbøe PART II: PERSPECTIVES AND CONTROL DIMENSIONS 8. Management Control as Temporal Structuring Sebastian D. Becker and Martin Messner 9. The Planning-regime Concept and its Application to Three Examples of Organizational Budgeting Anatoli Bourmistrov and Katarina Kaarbøe 10. Does Managerial Discretion Affect Learning from Experience in Organizations? Bjarne Espedal and Alexander Madsen Sandvik 11. The Autonomy-creativity Orientation of Elite Business School Students in the US and Norway Paul N. Gooderham, Alexander Madsen Sandvik, Siri Terjesen and Odd Nordhaug 12. Systems of Accountability and Personal Responsibility Lars Jacob Tynes Pedersen Epilogue: Welcome to DYMACO Bino Catasús Index
