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”.

I would like to draw your attention to this interesting article from Sumantra Ghoshal, which was published posthumously in 2005.

http://journals.aomonline.org/amle/AMLEVolume4Issue1pp75-91.pdf

In this article Sumantra Ghoshal describes the self-fulfilling prophecy caracteristic of our management models. In my opinion it is a strong case for a more humane approach to modern economics.