Academic paper on "The Evolution of a Management Accounting Idea: The Case of Beyond Budgeting"

Sebastian Becker of WHU Otto Beisheim Graduate School of Management and Martin Messner of HEC Paris have very recently authored an academic paper on the history and evolution of the Beyond Budgeting model. In my views, it is the first such academic analysis that can be considered well-researched, smartly written and relevant.
The paper has been published on SSRN and is thus publicly available (see link below).

I recommend it, even though I don´t agree with all of its conclusions. I am also looking forward to your comments, and to discussing it here!

Paper Abstract:
This paper analyses the evolution of Beyond Budgeting as a theoretical concept and as a phenomenon in practice. We draw from diffusion theory to explain why Beyond Budgeting did not have the same success as other management accounting ideas, such as Activity-Based Costing or the Balanced Scorecard. Our particular focus is thereby on the way in which the identity of Beyond Budgeting was defined – namely in terms of a comprehensive management model rather than a particular tool or technique. We demonstrate how some proponents of Beyond Budgeting actively defended this identity and, consequently, abandoned the label 'Beyond Budgeting' because of its misalignment with that identity. Others distanced themselves from the idea of a full management model and rather focused on the promotion of particular components of Beyond Budgeting. Both strategies ultimately did not favour diffusion of the concept as such. We therefore suggest that how the identity of a concept is defined is crucial for its potential to diffuse.

Link http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1535485