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Beyond Budgeting in Small and Medium-Sized Enterprises: A Comparative Multi-Case Study of Equinor, Entra, Hurtigruten, and Tussa

Haug, Solveig; Vavik, Merethe Grønvold
Master thesis
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GRA19703 Master Thesis Merethe and Solveig Final Version_compressed (2).pdf (5.728Mb)
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https://hdl.handle.net/11250/2783589
Utgivelsesdato
2021
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  • Master of Science [1117]
Sammendrag
Purpose - The Master thesis aims to understand how Beyond Budgeting (BB) as a

Management Control System (MCS) has been designed and used in companies of

different sizes.

Research design - We apply an interview-based, multi-case study approach on

four Norway-based companies, (2 SMEs vs 2 MNCs). The case descriptions

follow Malmi & Brown’s MCS-as-a-package (2008), while the Findings, and

subsequent Discussion compare the four cases along the 12 BB principles of

Purpose, Values, Transparency, Organization, Autonomy, Customers, Rhythm,

Targets, Plans & Forecasts, Resource Allocation, Performance Evaluation, and

Rewards.

Findings – ‘Autonomy’, ‘Transparency’, and ‘Resource Allocation’ are

highlighted as the key BB principles. MNCs focus on ‘Autonomy’ and

accountable teams to a greater extent than SME. As compared to SMEs, MNCs

implement broader control spans by means of performance planning systems

which, in turn, promotes a higher level of ‘Transparency’ in the MNCs due to

higher accessibility of information. Additionally, MNCs use matrices of spending

limits for ‘Resource Allocation’, while SMEs exhibit more centralized decisionmaking

due to the higher financial risk of erroneous allocation decisions. We find

that size is a non-determining factor in explaining differences in the use and

customized design of BB principles while the scalability of BB is unproblematic.

In practice, the use of BB is intertwined with both a change trajectory and the use

of other control tools (Agile, Better Budgeting, OKRs, BSC), making any claims

towards specific effectiveness difficult to support.

Limitations - The selected SME case companies are best approximations and

resemblant of medium-size rather than small-size companies. Only a limited,

existing research-based analysis of the 12 BB principles was provided.

Topics for future research include using an alternative MCS framework for

analysis (Van der Stede & Merchant, 2017; Simons, 1995b) and the influence of

corporate governance on BB implementation preferences and pathways.

Originality/value – The thesis is the only case study thus far which addresses the

praxis of the BB principles from a configurational perspective, both theoretically

(Malmi & Brown MCS-as-a-package) and practically (SMEs vs MNCs).

Keywords Beyond Budgeting, SMEs, MNCs, Management Control System,

Beyond Budgeting Principles
Beskrivelse
Master of Science in Business, Accounting and Business Control - Handelshøyskolen BI, 2021
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Handelshøyskolen BI

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