| 报告题名: | Is beyond budgeting peculiarly Scandinavian, and if so what does it entail for its applicability across the world? : a cultural analysis of beyond budgeting |
| 作者: | Hammer, Christian
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| 出版者: | SNF
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| 出版年: | 2010
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| 发表日期: | 2010-08
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| 国家: | 挪威
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| 语种: | 英语
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| 英文关键词: | VDP::Samfunnsvitenskap: 200::Økonomi: 210::Bedriftsøkonomi: 213
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| 英文摘要: | This thesis is a cultural analysis of the management accounting innovation and general management model Beyond Budgeting. Beyond Budgeting has originated from practice rather than academia and is built on cases from several countries. Perhaps this has eliminated peculiar cultural traits?
Alas, matters are not that simple. In the thesis it is shown that Scandinavian culture has been transmitted to Beyond Budgeting. Scandinavia is characterised by low power distance, weak uncertainty avoidance, individualism and femininity. Beyond Budgeting portrays the same cultural dimensions except for individualism where it is seemingly neutral. The claim of universalism is thus invalidated.
This thesis supports the claim that Beyond Budgeting can be applied worldwide. But, the approach and implementation will require adaptation and adjustment. |
| URL: | https://brage.bibsys.no/xmlui/bitstream/handle/11250/165089/R13_10.pdf?sequence=1&isAllowed=y
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| 资源类型: | 研究报告
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| 标识符: | http://119.78.100.158/handle/2HF3EXSE/28575
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| Appears in Collections: | 过去全球变化的重建
影响、适应和脆弱性
科学计划与规划
气候变化与战略
全球变化的国际研究计划
气候减缓与适应
气候变化事实与影响
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| R13_10.pdf（5933KB） | 研究报告 | -- | 开放获取 | | View
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| Recommended Citation: | |
Hammer, Christian. Is beyond budgeting peculiarly Scandinavian, and if so what does it entail for its applicability across the world? : a cultural analysis of beyond budgeting. 2010-01-01.
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