What happened to Beyond Budgeting?

Abstract

The use of the budget as artifact management is a practice rooted in the culture of most organizations around the world and when an organization does not have a budget process seems to be out of standard best management mode. However, given the rapid and constant changes in the environment in which businesses are located, it is possible that the budget does not satisfactorily meet the information needs, especially with regard to performance improvement. Created in England, the Beyond Budgeting advocates the elimination of the budget and suggests the adoption of a flexible process management, with periodic review of targets and constant monitoring, so that when transferring autonomy in the use of resources to teams, they have responsibility for decisions about the fate of these resources, reducing waste and increasing efficiency in the use of these. Given this context, the objective of this work is to verify the publications on this subject, from the viewpoint of bibliometrics, conveyed in conferences and journals between 2000 and 2015. The results show low job placement on the Beyond Budgeting in conferences and journals related to the field of Accounting. Factors such as culture, structure of organizations, beliefs and myths may explain the low adherence innovative model proposed by the Beyond Budgeting.