Beyond Budgeting Country Focus - the Netherlands

Compared to other countries, the Netherlands may be a small country, but surprisingly does feature a long Beyond Budgeting history thanks to the efforts of mainly Prof. Dr. Andre de Waal. From 1999 - 2007 he has conducted several primary research studies in the Netherlands, has published several articles in Dutch Controlling magazines and three Dutch books, and set up a Dutch online Beyond Budgeting diagnostic (the Beyond Budgeting Entry Scan (BBES)). Today Prof. Dr. Andre de Waal departed from the Beyond Budgeting mindset and focuses on research on the “High performance organization”. Further important names in the Beyond Budgeting history of the Netherlands are Mr. Eelco Bilstra, consultant at fiNext who attempted some Beyond Budgeting implementations in the Netherlands, Prof. Dr. Tom Groot, and Mr. Van Horn, the Dutch Beyond Budgeting critics.

The following country focus paper on the Netherlands gives an overview of the most important Dutch Beyond Budgeting Pioneers and Transformers, first English translations of the works of de Waal, country specific links and resources, and academic works. It is more an academic work to present the current status quo in the Netherlands. Further contributions of all kinds are welcomed to expand this paper which text is fully provided under the creative commons 3.0 BY SA license.