Diğer
Yıl 2020,
Cilt: 13 Sayı: 2, 453 - 476, 01.07.2020
Öz
The belief that budgets, which are very long and costly to prepare and implement, have failed to create value in businesses has led many managers and academics to look for more systematic and more effective methods to be an alternative to traditional budgeting. Beyond budgeting approach, which emerged in the early 2000s, is the most radical of these alternative methods. The aim of this study is to reveal why and how traditional budgeting has become a debated tool and how effective beyond budgeting approach is in solving traditional budgeting problems. In the study, the concept of beyond budgeting approach was evaluated with literature review and case examples. In addition, unlike other studies, case examples of beyond budgeting approach are included. From the literature review and case examples, it is seen that the use of beyond budgeting approach is very limited, but when used in conjunction with modern techniques such as rolling forecast, balanced scorecard and benchmarking, it is likely to be an effective management model in businesses.
Anahtar Kelimeler
Kaynakça
- Arterian, S. (1998). Sprinting to a streamlined budget. CFO Europe, (23)
- BBRTNA. (2010). Beyond Budgeting Round Table: Enabling the lean, adapative, and ethical enterprise - Principles. from http://www.bbrtna.org/principles.html
- Becker, S. D. (2014). When organisations deinstitutionalise control practices: A multiple-case study of budget abandonment. European Accounting Review. 23(4), 593–623.
- Bhimani, A., Horngren, C., Datar, S. & Foster, G. (2008). Management and Cost Accounting, 4th ed. Harlow: Pearson.
- Bogsnes, B. (2016). Implementing Beyond Budgeting: Unlocking the Performance Potential, 2nd Edition, Hoboken, NF:Wiley
- Brimson J. A. & Antos J. (1999). Driving Value Using Activity-Based Budgeting, Actıvıty-Based Budgeting, January
- CMI, Beyınd Budgeting, Topic Gateway Series No. 35, http://www.cimaglobal.com/Documents/ImportedDocuments/cid_tg_beyond_budgeting_oct07.pdf
- Connolly, T. & Gary A. (1994). An Integrated Activity-Based Approach to Budgeting. Management Accounting. 72 (3),1-33.
- Daum, J. H. (2002). Beyond Budgeting: A model for performance management and controlling in the 21st Century? Controlling & Finance, July. Retrieved from http://www.juergendaum.de/articles/beyond_budgeting.en.pdf
- Daum, J. & Hope, J. (2003). The origins of Beyond Budgeting and of the Beyond Budgeting Round Table (BBRT) - An interview with Jeremy Hope.
- Dugdale, D. and Lyne S. (2006) ‘Budgeting practice and organisational structure’, Research Executive Summaries, 6 (4)
- Dugdale, D. & Lyne, S.R. (2010), Budgeting Practice and Organisational Structure, Elsevier/CIMA Publishing, Oxford.
- Ekholm, B. & Wallin, J. (2000). Is the annual budget really dead? European Accounting Review, 9(4), 519-539.
- Frow, N., Marginson, D. & Ogden, S. (2010). “Continuous” budgeting: Reconciling budget flexibility with budgetary control. Accounting, Organizations and Society, 35 (4), 444–461.
- Goode, M. Malik, A. (2011). Beyond Budgeting: The Way Forward, Pakistan Journal of Social Sciences (PJSS), 31(2), 207-214
- Grasso, L. & D. Fearon. (2015). Moving beyond budgeting: Avoiding dysfunction and waste. Cost Management (January/February), 30-39.
- Hansen, S., Otley, D.T. & Van der Stede, W.A. (2003). Practice developments in budgeting: an overview and research perspective. Journal of Management Accounting Research, 15 (1), 95–116.
- Hansen, S. (2011) A Theoretical Analysis of the Impact of Adopting Rolling Budgets, Activity-Based Budgeting, and Beyond Budgeting, European Accounting Review, 20(2); 289-319
- Hope, J. (2007). Beyond budgeting to the adaptive organization. In Business Performance Measurement: Unifying Theories and Integrating Practice. Second edition, edited by Neely, A., 163-178, Cambridge, UK: Cambridge University Press.
- Hope, J. & Fraser, R. (1997). Beyond budgeting... breaking through the barrier to 'the third wave. Management Accounting, 75(11), 20-23.
- Hope, J. & Fraser, R. (1999). Beyond budgeting: Building a new management model for the information age. Management Accounting, 77(1), 16-21.
- Hope, J. & Fraser, R. (2003a). New ways of setting rewards: the Beyond Budgeting model. Californian Management Review, 45(4), 104-119.
- Hope, J. & Fraser, R. (2003b). Who needs budgets? Harvard Business Review. 81(5), 125-126.
- Kaplan, R.S. & Norton, D.P. (1996). Using the Balanced Scorecard as a Strategic Management System. Harvard Business Review, 74 (1), 75–85.
- Kaplan, R.S. & Norton, D.P. (2001). Transforming the balanced scorecard from performance measurement to strategic management: Part 1. Accounting Horizons, 15 (1), 87–104.
- Lalli, W. R. (Ed.). (2003). Handbook of Budgeting, John Wiley & Sons, Hoboken, NJ,
- Libby, T & Lindsay, R. (2009). Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research. 21(2010), 56-75
- Lidia. T. G. (2014). Difficulties of the Budgeting Process and Factors Leading to the Decision to Implement this Management Tool, Procedia Economics and Finance, 15(1), s. 466-473.
- Lorain, M.A. (2010). Should rolling forecasts replace budgets in uncertain environments? In: Epstein, M.J., Manzoni, J-F and Dávila, A., eds. Performance Measurement and Management Control: Innovative Concepts and Practices, vol. 20. Esmerald Books, 177-208.
- Mejzini, N. & Seidel, H. (2015), Challenging the Principles of the Beyond Budgeting Model, Business Administration Master’s Thesis, Karistad Business Scholl, Karistad University, Sweden
- Neely, A., Bourne, M. & Adams, C. (2003). Better budgeting or beyond budgeting? Measuring Business Excellence, 7(3), 22-28
- Özer G., (2001), Ürün geliştirme Süreçlerinde Faaliyete Dayalı Tekniklerin Kullanımı, Muhasebe ve Denetime Bakış, 2(5), 79-98
- Østergren, K. & Stensaker, I. (2011). Management Control without Budgets: A Field Study of ‘Beyond Budgeting’ in Practice, European Accounting Review, 20(1), 1-30
- Player, S. (2003). Why some organizations go Beyond Budgeting. Journal of Corporate Accounting and Finance, 14(3), 3-9.
- Reka, C. I., Stefan, P. & Daniel, C. V. (2014), Traditional Budgeting Versus Beyond Budgeting: A Literature Review, Annals of Faculty of Economics, 1(1), 573-581
- Rickards, R. C. (2006). Beyond Budgetıng: Boon or Boondoggle? Investment Management and Financial Innovations, 3(2), 62-76
- Sandalgaard, N. & Bukh, N. (2014). Beyond Budgeting and Change: a Case Study, Journal of Accounting & Organizational Change, 10(3), 409-423
- Silva, A. P. (2015). Nors Case Study: Traditional Budgeting process transformation into Beyond Budgeting Model. Dissertation for Master of Finance, University of Porto, Portuguese
- Tian, T., Lin Ni, Q., Hao Q. & Wu, D. (2015). The Application of the Beyond Budgeting to Organisations —An Example of Application of Borealis Company. Modern Management Science & Engineering, 3(1), 65-75
- Wallander, J. (1999). Budgeting – An Unnecessary Evil. Scandinavian Journal of Management. 15(4), 405-421.
- Yüzer, A. F. (1981). İşletme Yönetiminde Kar Zarar Bütçesine Olasılıklı Yaklaşım, Anadolu Eskişehir İktisadi ve Ticari ilimler Akademisi Yayını No: 236/157, Eskişehir
Yıl 2020,
Cilt: 13 Sayı: 2, 453 - 476, 01.07.2020
Öz
Hazırlanması ve uygulanması oldukça uzun süren ve maliyetli olan bütçelerin işletmelerde değer yaratma konusunda başarısız olduğu görüşü, birçok yönetici ve akademisyenin geleneksel bütçelemeye alternatif oluşturacak yöntemler aramalarına neden olmuştur. 2000’li yılların başında ortaya çıkan bütçeleme ötesi (beyond budgeting) yaklaşımı, bu alternatif yöntemler arasında en radikal olanıdır. Bu çalışmanın amacı, geleneksel bütçelemenin “neden” ve “nasıl” bu kadar tartışılan bir araç haline geldiği ve bütçeleme ötesi yaklaşımının geleneksel bütçeleme ile ilgili sorunları çözme konusunda ne kadar etkili olduğunu ortaya koymaktır. Çalışmada bütçeleme ötesi yaklaşımının literatür taraması ve vaka örnekleriyle kavramsal olarak değerlendirilmesi yapılmıştır. Ayrıca diğer çalışmalardan farklı olarak bütçeleme ötesi yaklaşımının uygulandığı vaka örneklerine yer verilmiştir. Literatür taraması ve vaka örneklerinden yola çıkarak bütçeleme ötesi yaklaşımının kullanımının oldukça sınırlı olduğu ancak döngülü tahminleme, dengeli puan kartı ve kıyaslama gibi modern tekniklerle birlikte kullanıldığında işletmelerde etkili bir yönetim modeli olması oldukça muhtemeldir.
Anahtar Kelimeler
Kaynakça
- Arterian, S. (1998). Sprinting to a streamlined budget. CFO Europe, (23)
- BBRTNA. (2010). Beyond Budgeting Round Table: Enabling the lean, adapative, and ethical enterprise - Principles. from http://www.bbrtna.org/principles.html
- Becker, S. D. (2014). When organisations deinstitutionalise control practices: A multiple-case study of budget abandonment. European Accounting Review. 23(4), 593–623.
- Bhimani, A., Horngren, C., Datar, S. & Foster, G. (2008). Management and Cost Accounting, 4th ed. Harlow: Pearson.
- Bogsnes, B. (2016). Implementing Beyond Budgeting: Unlocking the Performance Potential, 2nd Edition, Hoboken, NF:Wiley
- Brimson J. A. & Antos J. (1999). Driving Value Using Activity-Based Budgeting, Actıvıty-Based Budgeting, January
- CMI, Beyınd Budgeting, Topic Gateway Series No. 35, http://www.cimaglobal.com/Documents/ImportedDocuments/cid_tg_beyond_budgeting_oct07.pdf
- Connolly, T. & Gary A. (1994). An Integrated Activity-Based Approach to Budgeting. Management Accounting. 72 (3),1-33.
- Daum, J. H. (2002). Beyond Budgeting: A model for performance management and controlling in the 21st Century? Controlling & Finance, July. Retrieved from http://www.juergendaum.de/articles/beyond_budgeting.en.pdf
- Daum, J. & Hope, J. (2003). The origins of Beyond Budgeting and of the Beyond Budgeting Round Table (BBRT) - An interview with Jeremy Hope.
- Dugdale, D. and Lyne S. (2006) ‘Budgeting practice and organisational structure’, Research Executive Summaries, 6 (4)
- Dugdale, D. & Lyne, S.R. (2010), Budgeting Practice and Organisational Structure, Elsevier/CIMA Publishing, Oxford.
- Ekholm, B. & Wallin, J. (2000). Is the annual budget really dead? European Accounting Review, 9(4), 519-539.
- Frow, N., Marginson, D. & Ogden, S. (2010). “Continuous” budgeting: Reconciling budget flexibility with budgetary control. Accounting, Organizations and Society, 35 (4), 444–461.
- Goode, M. Malik, A. (2011). Beyond Budgeting: The Way Forward, Pakistan Journal of Social Sciences (PJSS), 31(2), 207-214
- Grasso, L. & D. Fearon. (2015). Moving beyond budgeting: Avoiding dysfunction and waste. Cost Management (January/February), 30-39.
- Hansen, S., Otley, D.T. & Van der Stede, W.A. (2003). Practice developments in budgeting: an overview and research perspective. Journal of Management Accounting Research, 15 (1), 95–116.
- Hansen, S. (2011) A Theoretical Analysis of the Impact of Adopting Rolling Budgets, Activity-Based Budgeting, and Beyond Budgeting, European Accounting Review, 20(2); 289-319
- Hope, J. (2007). Beyond budgeting to the adaptive organization. In Business Performance Measurement: Unifying Theories and Integrating Practice. Second edition, edited by Neely, A., 163-178, Cambridge, UK: Cambridge University Press.
- Hope, J. & Fraser, R. (1997). Beyond budgeting... breaking through the barrier to 'the third wave. Management Accounting, 75(11), 20-23.
- Hope, J. & Fraser, R. (1999). Beyond budgeting: Building a new management model for the information age. Management Accounting, 77(1), 16-21.
- Hope, J. & Fraser, R. (2003a). New ways of setting rewards: the Beyond Budgeting model. Californian Management Review, 45(4), 104-119.
- Hope, J. & Fraser, R. (2003b). Who needs budgets? Harvard Business Review. 81(5), 125-126.
- Kaplan, R.S. & Norton, D.P. (1996). Using the Balanced Scorecard as a Strategic Management System. Harvard Business Review, 74 (1), 75–85.
- Kaplan, R.S. & Norton, D.P. (2001). Transforming the balanced scorecard from performance measurement to strategic management: Part 1. Accounting Horizons, 15 (1), 87–104.
- Lalli, W. R. (Ed.). (2003). Handbook of Budgeting, John Wiley & Sons, Hoboken, NJ,
- Libby, T & Lindsay, R. (2009). Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research. 21(2010), 56-75
- Lidia. T. G. (2014). Difficulties of the Budgeting Process and Factors Leading to the Decision to Implement this Management Tool, Procedia Economics and Finance, 15(1), s. 466-473.
- Lorain, M.A. (2010). Should rolling forecasts replace budgets in uncertain environments? In: Epstein, M.J., Manzoni, J-F and Dávila, A., eds. Performance Measurement and Management Control: Innovative Concepts and Practices, vol. 20. Esmerald Books, 177-208.
- Mejzini, N. & Seidel, H. (2015), Challenging the Principles of the Beyond Budgeting Model, Business Administration Master’s Thesis, Karistad Business Scholl, Karistad University, Sweden
- Neely, A., Bourne, M. & Adams, C. (2003). Better budgeting or beyond budgeting? Measuring Business Excellence, 7(3), 22-28
- Özer G., (2001), Ürün geliştirme Süreçlerinde Faaliyete Dayalı Tekniklerin Kullanımı, Muhasebe ve Denetime Bakış, 2(5), 79-98
- Østergren, K. & Stensaker, I. (2011). Management Control without Budgets: A Field Study of ‘Beyond Budgeting’ in Practice, European Accounting Review, 20(1), 1-30
- Player, S. (2003). Why some organizations go Beyond Budgeting. Journal of Corporate Accounting and Finance, 14(3), 3-9.
- Reka, C. I., Stefan, P. & Daniel, C. V. (2014), Traditional Budgeting Versus Beyond Budgeting: A Literature Review, Annals of Faculty of Economics, 1(1), 573-581
- Rickards, R. C. (2006). Beyond Budgetıng: Boon or Boondoggle? Investment Management and Financial Innovations, 3(2), 62-76
- Sandalgaard, N. & Bukh, N. (2014). Beyond Budgeting and Change: a Case Study, Journal of Accounting & Organizational Change, 10(3), 409-423
- Silva, A. P. (2015). Nors Case Study: Traditional Budgeting process transformation into Beyond Budgeting Model. Dissertation for Master of Finance, University of Porto, Portuguese
- Tian, T., Lin Ni, Q., Hao Q. & Wu, D. (2015). The Application of the Beyond Budgeting to Organisations —An Example of Application of Borealis Company. Modern Management Science & Engineering, 3(1), 65-75
- Wallander, J. (1999). Budgeting – An Unnecessary Evil. Scandinavian Journal of Management. 15(4), 405-421.
- Yüzer, A. F. (1981). İşletme Yönetiminde Kar Zarar Bütçesine Olasılıklı Yaklaşım, Anadolu Eskişehir İktisadi ve Ticari ilimler Akademisi Yayını No: 236/157, Eskişehir
Toplam 41 adet kaynakça vardır.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Konular | İşletme |
| Bölüm | Sayı |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Temmuz 2020 |
| Gönderilme Tarihi | 21 Haziran 2019 |
| Kabul Tarihi | 22 Ocak 2020 |
| Yayımlandığı Sayı | Yıl 2020 Cilt: 13 Sayı: 2 |
Cited By
MODERN BÜTÇELEME UYGULAMALARINDAN YUVARLANAN BÜTÇELEMENİN YAPISI VE DEĞİŞKEN EKONOMİK KOŞULLARDA İŞLETMELER AÇISINDAN ÖNEMİ: ÖRNEK BİR UYGULAMA
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
https://doi.org/10.30798/makuiibf.789248
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