Is beyond budgeting peculiarly Scandinavian, and if so what does it entail for its applicability across the world? : a cultural analysis of beyond budgeting

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	Is beyond budgeting peculiarly Scandinavian, and if so what does it entail for its applicability across the world? : a cultural analysis of beyond budgeting
	Hammer, Christian
	2010-08
出版年	2010
语种	英语
国家	挪威
出版者	SNF
领域	气候变化
英文摘要	This thesis is a cultural analysis of the management accounting innovation and general management model Beyond Budgeting. Beyond Budgeting has originated from practice rather than academia and is built on cases from several countries. Perhaps this has eliminated peculiar cultural traits? Alas, matters are not that simple. In the thesis it is shown that Scandinavian culture has been transmitted to Beyond Budgeting. Scandinavia is characterised by low power distance, weak uncertainty avoidance, individualism and femininity. Beyond Budgeting portrays the same cultural dimensions except for individualism where it is seemingly neutral. The claim of universalism is thus invalidated. This thesis supports the claim that Beyond Budgeting can be applied worldwide. But, the approach and implementation will require adaptation and adjustment.
英文关键词	VDP::Samfunnsvitenskap: 200::Økonomi: 210::Bedriftsøkonomi: 213
URL	查看原文
来源平台	Center for International Climate and Environmental Research-Oslo (CICERO)
文献类型	科技报告
条目标识符	http://119.78.100.173/C666/handle/2XK7JSWQ/1512
专题	气候变化
推荐引用方式 GB/T 7714	Hammer, Christian. Is beyond budgeting peculiarly Scandinavian, and if so what does it entail for its applicability across the world? : a cultural analysis of beyond budgeting:SNF,2010.