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Managerial understanding and attitudes towards beyond budgeting in Ukraine

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  • Herman Aksom

Abstract

In order to find out how Ukrainian practitioners understand and evaluate management control innovation - beyond budgeting - this study examines their attitudes towards this concept and meanings they attach to it in the process of learning and sensemaking. Results show how the content and meaning of novel management innovation is reinterpreted and negotiated in new institutional context. Empirical evidences support the central statement of institutional theory, namely a replacement of practice's former technical functions by institutional facts, specific symbolic meanings and collective understandings. The findings reported serve to demonstrate the gradual replacement of brute facts and empirical reality of beyond budgeting concept by shared definitions, understandings and beliefs about the nature of this practice. The paper then discusses the relationship between managers' opinions and institutional context of Ukrainian business environment as a matter of impact of different institutional logics defined geographically.

Suggested Citation

  • Herman Aksom, 2019. "Managerial understanding and attitudes towards beyond budgeting in Ukraine," International Journal of Management Practice, Inderscience Enterprises Ltd, vol. 12(2), pages 171-199.
    • Handle: RePEc:ids:ijmpra:v:12:y:2019:i:2:p:171-199
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