Classifications of academic Beyond Budgeting/BetaCodex thesises
Some time ago, Niels Pflaeging suggested to classify academic papers and works on Beyond Budgeting. This way of classifying studies in the field appears to remain highly valid today, so this post aims at advancing those classifications for future academic thesises, or papers of all kinds:
1st generation papers: comparisions between Beyond Budgeting and Budgeting/Advanced Budgeting/Better Budgeting. Usually, these works are misguided in that they compare Beyond Budgeting with tools or limited management practices, and contribute little to overall advancement of knowledge in the field.
2nd generation papers: examinations of a specific problem or aspect of Beyond Budgeting. These works succeed in treating Beyond Budgeting more as what ist is - an alternative to command-and-control management. This kind of work can be classified into different categories, that deal with different fields:
- With regard to specific management problems (e.g. "performance and motivation")
- In respect of certain management tools (such as "targets" or "compensation" or "the BSC")
- In respect of specific sectors or industries (e.g. "high tech" or "hospitals")
- In respect of certain management functions or themes (e.g. "HR management" or "risk management")
- With respect to specific countries or types of organizations (e.g. "In Brazil" "in project organizations", "in NGOs", "in cooperatives")
- With regard to pioneer case studies of pioneers (e.g., "at W.L.Gore", "at Dell", "at Google")
- With respect to certain exemplary companies (eg "at Sparbank 1 Gruppen", "at Telenor", "at Coloplast", or "at the German Mittelstand")
Combinations of these categories are also possible.
3rd generation: thesises with reference to transformational change and/or methods and techniques for transformation. This type of work is still pretty rare.
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