Abstract
The aim of this study is to critically discuss
the “Beyond Budgeting” concept which is considered to be one of the solution
alternatives to criticism directed at traditional budgeting. In the study, the
approach is evaluated conceptually with the literature review related to the
beyond budgeting and the case in practice is tried to be put forward. The study
also includes comparison of other approaches (rolling budgeting, better
budgeting and advanced budgeting, etc.) developed in relation to the budget
issue with the beyond budgeting. Although the beyond budgeting advocates a
radical change as an approach, traditional budgeting tools are still widely
used according to the traditional budget and the beyond budgeting literature
review; and the use of the beyond budgeting is very limited. Businesses in
place to eliminate traditional budgets, they prefer to use to develop them.
Keywords
References
- Aksu, İ. 2013. Bütçelemede Sistem Dinamiği Yaklaşımı: Nakit Bütçesi Modeli, Medipres, Malatya.
- Apak, İ. 2018. Stratejik Yönetim Muhasebesi Araçlarının İşletmelerin Finansal Performansı Üzerine Etkisi, Aksaray: Aksaray Üniversitesi Sosyal Bilimler Enstitüsü Doktora Tezi.
- Becker, S., M. Messner, ve U. Schäffer. 2009. “The Evolution of a Management Accounting Idea: The Case of Beyond Budgeting”, Institute of Management Accounting and Control (IMC): 1-66.
- Bogsnes, B. 2016. Implementing Beyond Budgeting - Unlocking the Performance Potential (Second Edition b.), John Wiley & Sons, New Jersey.
- Bourmistrov, A., ve K. Kaarbøe. 2013. “From Comfort to Stretch Zones: A Field Study of Two Multinational Companies Applying “Beyond Budgeting” Ideas”, Management Accounting Research, 24.
- Büyükmirza, K. 2008. Maliyet ve Yönetim Muhasebesi Tekdüzene Uygun Bir Sistem Yaklaşımı (13. b.), Gazi Kitabevi, Ankara.
- Eaton, G. 2005. CIMA Official Terminology 2005 Edition, The Chartered Institute of Management Accountants.
- Hansen, S. C. 2011. “A Theoretical Analysis of the İmpact of Adopting Rolling Budgets, Activity-Based Budgeting and Beyond Budgeting”, European Accounting Review, 20 (2).
- Henttu-Aho, T., ve J. Järvinen. 2013. “Field Study of Emerging Beyond Budgeting Practice in Industrial Companies : an Institutional Perspective”, European Accounting Review, 22 (4). doi:10.1080/09638180.2012.758596
- Heupel, T., ve S. Schmitz. 2015. “The Impact of Managers’ Mindset on the Advantages of Beyond Budgeting”, Procedia Economics and Finance, 26.
- Hope, J., ve R. Fraser. 2003. “New Ways of Setting Rewards: The Beyond Budgeting Model”, California Management Review, 45 (4).
- http://www.ey.com. 2003. Survey of Management Accounting The State of Management Accounting, (Erişim Tarihi: 13.09.2019).
- https://bbrt.org/the-beyond-budgeting-principles/, (Erişim Tarihi: 01.01.2019).
- https://bbrt.org/what-is-beyond-budgeting/, (Erişim Tarihi: 01.12.2018).
- Jensen, M. C. 2003. “Paying People to Lie: the Truth about the Budgeting Process”, European Financial Management, 9 (3).
- Kovachev, I., ve L. Ross, 2009. Management accounting tools for today and tomorrow. Chartered Institute of Management Accountants (CIMA), November.
- Libby, T., ve R. M. Lindsay. 2010. “Beyond Budgeting or Budgeting Reconsidered? A Survey of North-American Budgeting Practice”, Management Accounting Research, 21.
- Michael, A. 2007. Beyond Budgeting Topic Gateway Series No. 35. London, United Kingdom: CIMA.
- Neely, A., M. Bourne ve C. Adams. 2003. “Better Budgeting or Beyond Budgeting?” Measuring Business Excellence, 7 (3). doi:10.1108/13683040310496471
- Nguyen, D. H., C. Weigel ve M. R. Hiebl. 2018. “Beyond Budgeting: Review And Research Agenda”, Journal of Accounting & Organizational Change, 14 (3), doi:10.1108/JAOC-03-2017-0028
- Østergren, K., ve I. Stensaker. 2011. “Management Control without Budgets: A Field Study of ‘Beyond Budgeting’ in Practice”, European Accounting Review, 20 (1).
- Player, S. 2003. “Why Some Organizations go Beyond Budgeting?” The Journal of Corporate Accounting & Finance, 14 (3), doi: 10.1002/jcaf.10146.
- Rickards, R. C. 2006. “Beyond Budgeting: Boon or Boondoggle?” Investment Management and Financial Innovations, 3 (2).
- Sandalgaard, N., ve P. N. Bukh. 2014. “Beyond Budgeting and Change: a Case Study”, Journal of Accounting & Organizational Change, 10 (3). doi:10.1108/JAOC-05-2012-0032.
- Tian, J., Q. L. Ni, Q. Hao, ve D. Wu. 2015. “The Application of the Beyond Budgeting to Organisations - An Example of Application of Borealis Company”, Modern Management Science & Engineering, 3 (1).
- Waal, A. A. 2003. “Insights from Practice Is Your Organisation Ready for Beyond Budgeting?” Measuring Business Excellence, 9 (2).
- Wallander, J. 1999. “Budgeting - an Unnecessary Evil”, Scandinavian Journal of Management, 15.
- Yıldırım, G., ve F. Ö. Türüdüoğlu. 2018. “Yenilikçi Bir Yönetim Modeli: Bütçesiz Yönetim (Beyond Budgeting)”, Muhasebe ve Vergi Uygulamaları Dergisi, 12 (1).
Abstract
Bu çalışmanın amacı geleneksel bütçelemeye
yöneltilen eleştirilere çözüm alternatiflerinden birisi olarak değerlendirilen “Bütçe
Ötesi Yönetim” (Beyond Budgeting) yaklaşımını eleştirel bir bakışla ele
almaktır. Çalışmada bütçe ötesi yönetime ilişkin literatür taramasıyla yaklaşım
kavramsal olarak değerlendirilmektedir. Ayrıca çalışmada bütçe konusuna ilişkin
olarak geliştirilen sürekli bütçeleme, daha iyi bütçeleme ve ileri bütçeleme
gibi yaklaşımlarla da bütçe ötesi yönetimin kıyaslamasına yer verilmektedir. Bütçe
ötesi yönetim, yaklaşım olarak radikal bir değişimi savunuyor olsa da, geleneksel
bütçeleme araçları hala yaygın bir biçimde kullanılmaktadır. Literatür taraması
sonucuna göre bütçe ötesi yönetimin kullanımının oldukça sınırlı bir düzeyde
olduğu ve işletmelerin geleneksel bütçeleri ortadan kaldırmak yerine onları
geliştirerek kullanmayı tercih ettikleri görülmektedir.
Keywords
References
- Aksu, İ. 2013. Bütçelemede Sistem Dinamiği Yaklaşımı: Nakit Bütçesi Modeli, Medipres, Malatya.
- Apak, İ. 2018. Stratejik Yönetim Muhasebesi Araçlarının İşletmelerin Finansal Performansı Üzerine Etkisi, Aksaray: Aksaray Üniversitesi Sosyal Bilimler Enstitüsü Doktora Tezi.
- Becker, S., M. Messner, ve U. Schäffer. 2009. “The Evolution of a Management Accounting Idea: The Case of Beyond Budgeting”, Institute of Management Accounting and Control (IMC): 1-66.
- Bogsnes, B. 2016. Implementing Beyond Budgeting - Unlocking the Performance Potential (Second Edition b.), John Wiley & Sons, New Jersey.
- Bourmistrov, A., ve K. Kaarbøe. 2013. “From Comfort to Stretch Zones: A Field Study of Two Multinational Companies Applying “Beyond Budgeting” Ideas”, Management Accounting Research, 24.
- Büyükmirza, K. 2008. Maliyet ve Yönetim Muhasebesi Tekdüzene Uygun Bir Sistem Yaklaşımı (13. b.), Gazi Kitabevi, Ankara.
- Eaton, G. 2005. CIMA Official Terminology 2005 Edition, The Chartered Institute of Management Accountants.
- Hansen, S. C. 2011. “A Theoretical Analysis of the İmpact of Adopting Rolling Budgets, Activity-Based Budgeting and Beyond Budgeting”, European Accounting Review, 20 (2).
- Henttu-Aho, T., ve J. Järvinen. 2013. “Field Study of Emerging Beyond Budgeting Practice in Industrial Companies : an Institutional Perspective”, European Accounting Review, 22 (4). doi:10.1080/09638180.2012.758596
- Heupel, T., ve S. Schmitz. 2015. “The Impact of Managers’ Mindset on the Advantages of Beyond Budgeting”, Procedia Economics and Finance, 26.
- Hope, J., ve R. Fraser. 2003. “New Ways of Setting Rewards: The Beyond Budgeting Model”, California Management Review, 45 (4).
- http://www.ey.com. 2003. Survey of Management Accounting The State of Management Accounting, (Erişim Tarihi: 13.09.2019).
- https://bbrt.org/the-beyond-budgeting-principles/, (Erişim Tarihi: 01.01.2019).
- https://bbrt.org/what-is-beyond-budgeting/, (Erişim Tarihi: 01.12.2018).
- Jensen, M. C. 2003. “Paying People to Lie: the Truth about the Budgeting Process”, European Financial Management, 9 (3).
- Kovachev, I., ve L. Ross, 2009. Management accounting tools for today and tomorrow. Chartered Institute of Management Accountants (CIMA), November.
- Libby, T., ve R. M. Lindsay. 2010. “Beyond Budgeting or Budgeting Reconsidered? A Survey of North-American Budgeting Practice”, Management Accounting Research, 21.
- Michael, A. 2007. Beyond Budgeting Topic Gateway Series No. 35. London, United Kingdom: CIMA.
- Neely, A., M. Bourne ve C. Adams. 2003. “Better Budgeting or Beyond Budgeting?” Measuring Business Excellence, 7 (3). doi:10.1108/13683040310496471
- Nguyen, D. H., C. Weigel ve M. R. Hiebl. 2018. “Beyond Budgeting: Review And Research Agenda”, Journal of Accounting & Organizational Change, 14 (3), doi:10.1108/JAOC-03-2017-0028
- Østergren, K., ve I. Stensaker. 2011. “Management Control without Budgets: A Field Study of ‘Beyond Budgeting’ in Practice”, European Accounting Review, 20 (1).
- Player, S. 2003. “Why Some Organizations go Beyond Budgeting?” The Journal of Corporate Accounting & Finance, 14 (3), doi: 10.1002/jcaf.10146.
- Rickards, R. C. 2006. “Beyond Budgeting: Boon or Boondoggle?” Investment Management and Financial Innovations, 3 (2).
- Sandalgaard, N., ve P. N. Bukh. 2014. “Beyond Budgeting and Change: a Case Study”, Journal of Accounting & Organizational Change, 10 (3). doi:10.1108/JAOC-05-2012-0032.
- Tian, J., Q. L. Ni, Q. Hao, ve D. Wu. 2015. “The Application of the Beyond Budgeting to Organisations - An Example of Application of Borealis Company”, Modern Management Science & Engineering, 3 (1).
- Waal, A. A. 2003. “Insights from Practice Is Your Organisation Ready for Beyond Budgeting?” Measuring Business Excellence, 9 (2).
- Wallander, J. 1999. “Budgeting - an Unnecessary Evil”, Scandinavian Journal of Management, 15.
- Yıldırım, G., ve F. Ö. Türüdüoğlu. 2018. “Yenilikçi Bir Yönetim Modeli: Bütçesiz Yönetim (Beyond Budgeting)”, Muhasebe ve Vergi Uygulamaları Dergisi, 12 (1).
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Business Administration |
| Journal Section | MAIN SECTION |
| Authors | |
| Publication Date | September 30, 2019 |
| Submission Date | January 31, 2019 |
| Published in Issue | Year 2019 Volume: 21 Issue: 3 |
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