Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Examining Traditional, Better & Beyond Budgeting In a Dynamic Era: A Case Study of Länsförsäkringar
Jönköping University, Jönköping International Business School, JIBS, Business Administration.
Jönköping University, Jönköping International Business School, JIBS, Business Administration.
2018 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesisAlternative title
Examination av Traditionell Budgetering, Bättre Budgetering och Budgetlös Styrning I En Föränderlig Epok : En Case Studie av Länsförsäkringar (Swedish)
Abstract [en]

Within the research field of management controlling systems, a contrasting debate has evolved about budgeting. The market environment has become more dynamic where traditional budgeting, better budgeting and beyond budgeting have received significant observation to establish what alternative that is mostly suitable for the current market situation. With rapid changes in the market environment, a traditional budget can quickly become obsolete. To help ground research in practice, we examine how the budgeting process is characterized from a short-term operational and long-term strategic perspective in modern organizations. Furthermore, we shed light on what functions the budget and/or its other management controlling system(s) fulfills. As researchers and practitioners claim that traditional budgets are among others static, inflexible and time-consuming, we investigate to what extent these corresponds to the views of the CFOs and Bank Directors interviewed for this study.

To fulfill our purpose, we conducted a multiple-case study. The data is obtained through a qualitative strategy with elements of a quantitative. Our empirical data is primarily collected through interviews. We complemented with a questionnaire where the interviewees provide their standpoints on the criticism against traditional budgeting. The analysis is carried out with a qualitative approach. The result from this thesis illuminates that traditional, better and beyond budgeting is present in the studied organizations. Nevertheless, the study concludes that the positive aspects of a traditional budget outweighs its downsides despite criticism and market environmental factors.

Place, publisher, year, edition, pages
2018. , p. 68
Keywords [en]
Budgeting, Traditional Budgeting, Better Budgeting, Beyond Budgeting, Beyond Budgeting Model, Management Controlling Systems
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-39528ISRN: JU-IHH-FÖA-2-20180554OAI: oai:DiVA.org:hj-39528DiVA, id: diva2:1210178
Subject / course
IHH, Business Administration
Supervisors
Examiners
Available from: 2018-05-30 Created: 2018-05-26 Last updated: 2018-05-30Bibliographically approved

Open Access in DiVA

Final Thesis(542 kB)42 downloads
File information
File name FULLTEXT01.pdfFile size 542 kBChecksum SHA-512
9636dd894a01f71f55f7d75e1cd0cb2cf018858d2023df64a0388392314baeddf36ff80c83bb4e617bec7fafddbe434773f87ebdd86a33f1e877695923b05c55
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Renfors, HampusOdh, Martin
By organisation
JIBS, Business Administration
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 42 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 81 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf