IDEAS home Printed from https://ideas.repec.org/a/nms/untern/10.5771-0042-059x-2021-2-281.html
   My bibliography  Save this article

Die Budgetierung zwischen Revolution, Degeneration und Evolution

Author

Listed:
  • Möller, Klaus

Abstract

In the past, budgeting was a key management practice in companies. However, budgeting has been criticised for almost as long as it has existed: it is too costly, too cumbersome, it causes numerous negative behavioural effects, and much more, which culminated in the attempt to abolish it through Beyond Budgeting about 20 years ago. Calls for optimisation persist, but abolition has not been widely observed. After a historical and functional classification, the article positions budgeting in analogy to the evolution of species as a context-sensitive practice and differentiates five possible future archetypes. Depending on the type of budgeting, the focus is then more on instrumental, rather technical methods or more on leadership- and behaviour-oriented principles.

Suggested Citation

  • Möller, Klaus, 2021. "Die Budgetierung zwischen Revolution, Degeneration und Evolution," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 75(2), pages 281-291.
    • Handle: RePEc:nms:untern:10.5771/0042-059x-2021-2-281
    DOI: 10.5771/0042-059X-2021-2-281
    as

    Download full text from publisher

    File URL: https://www.nomos-elibrary.de/10.5771/0042-059X-2021-2-281
    Download Restriction: no
    File URL: https://libkey.io/10.5771/0042-059X-2021-2-281?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nms:untern:10.5771/0042-059x-2021-2-281. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Nomos Verlagsgesellschaft mbH & Co. KG (email available below). General contact details of provider: http://www.nomos.de/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.