Beyond budgeting: innovation or rescue of old concepts of the business budget?
Autor(a) principal: | |
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Data de Publicação: | 2005 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Administração de Empresas |
Texto Completo: | https://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/37113 |
Resumo: | This research analyzes the approach known as “beyond budgeting” and questions the “traditional” company budget approach, as well as evaluates whether it can be taken as an innovation. The development of this study was guided by a bibliographical research, which constituted the basis for a critical analysis. This analysis deals with the questions brought up by critics and confronts classical authors on the subject, in an attempt to identify possible innovations and new problems that may derive from the new approach. In general terms, it can be suggested that this new cycle tries to recover the classical qualitative aspects of budgeting, which, if fulfilled, would not require a new label to be managerially effective. Besides leaving unsolved a number of problems that may be entailed by the non-existence of a budget, the approach ends up creating other problems. |
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Beyond budgeting: innovation or rescue of old concepts of the business budget?Beyond budgeting: inovação ou resgate de antigos conceitos do orçamento empresarial?Planningtraditional budgetcompany budgetbeyond budgeting and budget processPlanejamentoorçamento tradicionalorçamento empresarialbeyond budgetingprocesso orçamentárioThis research analyzes the approach known as “beyond budgeting” and questions the “traditional” company budget approach, as well as evaluates whether it can be taken as an innovation. The development of this study was guided by a bibliographical research, which constituted the basis for a critical analysis. This analysis deals with the questions brought up by critics and confronts classical authors on the subject, in an attempt to identify possible innovations and new problems that may derive from the new approach. In general terms, it can be suggested that this new cycle tries to recover the classical qualitative aspects of budgeting, which, if fulfilled, would not require a new label to be managerially effective. Besides leaving unsolved a number of problems that may be entailed by the non-existence of a budget, the approach ends up creating other problems.O estudo tem por objetivo analisar a abordagem conhecida pela expressão “beyond budgeting”, que faz o questionamento do que é denominado abordagem “tradicional” do orçamento empresarial, e avaliar se ela constitui uma inovação. A estratégia do desenvolvimento do trabalho é orientada por uma pesquisa bibliográfica, a partir da qual a análise se desenvolve. Esta trata as questões levantadas por críticos e confronta os clássicos do tema no sentido de tentar identificar possíveis inovações e novos problemas que possam derivar da nova abordagem. Em termos gerais, sugere-se que se trata de um novo ciclo que tenta recuperar os aspectos qualitativos clássicos do orçamento, que, uma vez cumpridos, não precisariam de um novo rótulo para serem administrativamente efetivos. Adicionalmente, afirma-se que a abordagem, além de não resolver alguns problemas que a ausência do orçamento pode acarretar, cria outros que não existiriam sem a referida proposta.RAE - Revista de Administracao de Empresas RAE - Revista de Administração de EmpresasRAE-Revista de Administração de Empresas2005-04-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/37113RAE - Revista de Administracao de Empresas ; Vol. 45 No. 2 (2005): abril-junho; 23-33RAE - Revista de Administração de Empresas; Vol. 45 Núm. 2 (2005): abril-junho; 23-33RAE-Revista de Administração de Empresas; v. 45 n. 2 (2005): abril-junho; 23-332178-938X0034-7590reponame:Revista de Administração de Empresasinstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/37113/35883Frezatti, Fábioinfo:eu-repo/semantics/openAccess2016-08-17T18:45:14Zoai:bibliotecadigital.fgv.br:article/37113Revistahttps://rae.fgv.br/raeONGhttps://old.scielo.br/oai/scielo-oai.phprae@fgv.br||ilda.fontes@fgv.br||raeredacao@fgv.br2178-938X0034-7590opendoar:2016-08-17T18:45:14Revista de Administração de Empresas - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
Beyond budgeting: innovation or rescue of old concepts of the business budget? Beyond budgeting: inovação ou resgate de antigos conceitos do orçamento empresarial? |
title |
Beyond budgeting: innovation or rescue of old concepts of the business budget? |
spellingShingle |
Beyond budgeting: innovation or rescue of old concepts of the business budget? Frezatti, Fábio Planning traditional budget company budget beyond budgeting and budget process Planejamento orçamento tradicional orçamento empresarial beyond budgeting processo orçamentário |
title_short |
Beyond budgeting: innovation or rescue of old concepts of the business budget? |
title_full |
Beyond budgeting: innovation or rescue of old concepts of the business budget? |
title_fullStr |
Beyond budgeting: innovation or rescue of old concepts of the business budget? |
title_full_unstemmed |
Beyond budgeting: innovation or rescue of old concepts of the business budget? |
title_sort |
Beyond budgeting: innovation or rescue of old concepts of the business budget? |
author |
Frezatti, Fábio |
author_facet |
Frezatti, Fábio |
author_role |
author |
dc.contributor.author.fl_str_mv |
Frezatti, Fábio |
dc.subject.por.fl_str_mv |
Planning traditional budget company budget beyond budgeting and budget process Planejamento orçamento tradicional orçamento empresarial beyond budgeting processo orçamentário |
topic |
Planning traditional budget company budget beyond budgeting and budget process Planejamento orçamento tradicional orçamento empresarial beyond budgeting processo orçamentário |
description |
This research analyzes the approach known as “beyond budgeting” and questions the “traditional” company budget approach, as well as evaluates whether it can be taken as an innovation. The development of this study was guided by a bibliographical research, which constituted the basis for a critical analysis. This analysis deals with the questions brought up by critics and confronts classical authors on the subject, in an attempt to identify possible innovations and new problems that may derive from the new approach. In general terms, it can be suggested that this new cycle tries to recover the classical qualitative aspects of budgeting, which, if fulfilled, would not require a new label to be managerially effective. Besides leaving unsolved a number of problems that may be entailed by the non-existence of a budget, the approach ends up creating other problems. |
publishDate |
2005 |
dc.date.none.fl_str_mv |
2005-04-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/37113 |
url |
https://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/37113 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/37113/35883 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
RAE - Revista de Administracao de Empresas RAE - Revista de Administração de Empresas RAE-Revista de Administração de Empresas |
publisher.none.fl_str_mv |
RAE - Revista de Administracao de Empresas RAE - Revista de Administração de Empresas RAE-Revista de Administração de Empresas |
dc.source.none.fl_str_mv |
RAE - Revista de Administracao de Empresas ; Vol. 45 No. 2 (2005): abril-junho; 23-33 RAE - Revista de Administração de Empresas; Vol. 45 Núm. 2 (2005): abril-junho; 23-33 RAE-Revista de Administração de Empresas; v. 45 n. 2 (2005): abril-junho; 23-33 2178-938X 0034-7590 reponame:Revista de Administração de Empresas instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista de Administração de Empresas |
collection |
Revista de Administração de Empresas |
repository.name.fl_str_mv |
Revista de Administração de Empresas - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
rae@fgv.br||ilda.fontes@fgv.br||raeredacao@fgv.br |
_version_ |
1766160820185595904 |