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www.bbrt.org CAM-I Beyond Budgeting Round Table
Note
1 This discussion draws upon the ideas of Jeremy Hope and Robin Fraser, “Beyond Budgeting:
Questions and Answers,” Beyond Budgeting Round Table, October 2001.
For Further Reading
Brownell, P., “Participation in the Budgeting Process: When It Works and When It Doesn‟t,” Journal
of Accounting Literature 1 (1982): 124-153.
Carruth, Paul J., and Thurrel O. McClendon, “How Supervisors React to Meeting the Budget
Pressure,” Management Accounting (November 1984): 50.
Chandler, John S., and Thomas N. Trone, “Bottom Up Budgeting and Control,” Management
Accounting (February 1982): 37.
Chandler, Susan, “Lands‟ End Looks for Terra Firma,” BusinessWeek, July 8, 1996, 130-131.
Collins, Frank, Paul Munter, and Don W. Finn, “The Budgeting Games People Play,” Accounting
Review (January 1987): 29.
Geurts, Michael D., and Thomas A. Buchman, “Accounting for Shocks in Forecasts,” Management
Accounting (April 1981): 21.
Hofstede, G. H., The Game of Budget Control (New York: Barnes & Noble, 1968).
Hope, Jeremy, and Robin Fraser, “Beyond Budgeting: Questions and Answers,” Beyond Budgeting
Round Table, October 2001.
Leitch, Robert A., John B. Barrack, and Sue H. McKinley, “Controlling Your Cash Resources,”
Management Accounting (October 1980): 58.
Merchant, Kenneth A., “The Design of the Corporate Budgeting System: Influences on Managerial
Behavior and Performance,” Accounting Review (October 1981): 813.
Merchant, Kenneth A., and J. Manzoni, “The Achievability of Budget Targets in Profit Centers: A
Field Study,” Accounting Review 64, no. 3 (July 1989): 539-558.