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The Twin Visions of “Beyond Budgeting”

  • (1)

    THE FINANCE VISION

    • Financial case - A lighter process,

releasing more time for strategic support.

  • Strategic case - A more adaptive

process creating value continuously.

  • Cultural case Reduced gaming and

behaviour more consistent with goals.

  • Opening the way to …

  • (2)

    THE LEADERSHIP VISION

    • People - Personal responsibility culture

with more capable and committed people.

  • Customers - More innovative, lower

costs and greater responsiveness.

  • Shareholders Sustainable competitive

success and more ethical behaviour.

Performance

(2)

Traditional organizations with budgets

(1)

Adaptive processes improve budgets

Adaptive & devolved organizations

Degree that organization is adaptive & devolved

A-2

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