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Managing in Dynamic Business Environments
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Managing in Dynamic Business Environments

Between Control and Autonomy

9781782544524 Edward Elgar Publishing
Edited by Katarina Kaarbøe, NHH Norwegian School of Economics, Paul N. Gooderham, NHH Norwegian School of Economics, Norway and Middlesex University Business School, London, UK and Hanne Nørreklit, Aarhus University, Denmark (Affiliated with NHH Norwegian School of Economics, Norway)
Publication Date: 2013 ISBN: 978 1 78254 452 4 Extent: 264 pp
This timely and innovative book focuses on budgeting control and ongoing Beyond Budgeting trends and its consequences for the organization.

Ensuring an optimal balance between individual autonomy and management control is a critical challenge for organizations operating in dynamic business environments. Too much of the former leads to chaos, and too much of the latter guarantees rigidity. This book explores the tensions that arise in seeking the best possible balance between these two dimensions. Resolving these tensions is a critical challenge for achieving competitiveness.

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Critical Acclaim
Contributors
Contents
More Information
This timely and innovative book focuses on budgeting control and ongoing Beyond Budgeting trends and its consequences for the organization.

Ensuring an optimal balance between individual autonomy and management control is a critical challenge for organizations operating in dynamic business environments. Too much of the former leads to chaos, and too much of the latter guarantees rigidity. This book explores the tensions that arise in seeking the best possible balance between these two dimensions. Resolving these tensions is a critical challenge for achieving competitiveness.

In order to examine budgeting control and ongoing ‘beyond budgeting’, the book’s starting point is the Beyond Budgeting movement and what it implies for a new approach to autonomy and management control. This discussion is further supplemented with a broader approach to the issue of control that spans issues such as self-control, time control, transparency as control, ethical control and cultural control.

This book’s innovative and explorative approach will be of interest to students at master level, scholars and senior and middle-level managers. HR departments will find it instrumental to their work and practice.
Critical Acclaim
‘This is a book for all who are interested in organizational management philosophy or control practices as the book offers new ways of understanding the dynamics of management. By employing multiple theoretical and methodological perspectives the book provides refreshing and engaging analyses of beyond budgeting and different forms of control. This book will be a source of inspiration for researchers and practitioners by given reasoning and ideas for better understanding of the dynamics, mysteries and paradoxes of control in contemporary organizations.’
– Frode Mellemvik, University of Nordland, Norway
Contributors
Contributors: S.D. Becker, T. Bjørnenak, B. Bogsnes, A. Bourmistrov, B. Catasús, B. Espedal, P.N. Gooderham, D. Johanson, K. Kaarbøe, T. Malmi, M. Messner, O. Nordhaug, H. Nørreklit, L.J.T. Pedersen, N. Sandalgaard, A.M. Sandvik, I. Stensaker, S. Terjesen
Contents
Contents:

Preface
Katarina Kaarbøe

1. Control and Autonomy – Management Challenges and Tensions
Katarina Kaarbøe, Paul N. Gooderham and Hanne Nørreklit

PART I: BUDGETING CONTROL AND BEYOND
2. Taking Reality Seriously – Towards a More Self-regulating Management Model at Statoil
Bjarte Bogsnes

3. Environmental Uncertainty and the Use of Budgets
Niels Sandalgaard

4. Management Accounting Tools in Banks: Are Banks Without Budgets More Profitable?
Trond Bjørnenak

5. Beyond Budgeting from the American and Norwegian Perspectives: The Embeddedness of Management Models in Corporate Governance Systems
Daniel Johanson

6. Putting Beyond Budgeting Ideas into Practice
Katarina Kaarbøe, Inger Stensaker and Teemu Malmi

7. A New Way of Being a Controller – From Bellboy to Actor
Hanne Nørreklit and Katarina Kaarbøe

PART II: PERSPECTIVES AND CONTROL DIMENSIONS
8. Management Control as Temporal Structuring
Sebastian D. Becker and Martin Messner

9. The Planning-regime Concept and its Application to Three Examples of Organizational Budgeting
Anatoli Bourmistrov and Katarina Kaarbøe

10. Does Managerial Discretion Affect Learning from Experience in Organizations?
Bjarne Espedal and Alexander Madsen Sandvik

11. The Autonomy-creativity Orientation of Elite Business School Students in the US and Norway
Paul N. Gooderham, Alexander Madsen Sandvik, Siri Terjesen and Odd Nordhaug

12. Systems of Accountability and Personal Responsibility
Lars Jacob Tynes Pedersen

Epilogue: Welcome to DYMACO
Bino Catasús

Index
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