Budgeting in the context of its multifaceted criticism and the accomplishments of the Beyond Budgeting Movement

Maciej Norkowski

Abstract

The main goal of the dissertation is to: present the reasons of multifaceted criticism of budgeting, verify whether the criticism is well founded, identify contemporary tendencies in budgeting and indicate ways of improving budgeting as well as to perform a profound analysis of the accomplishments of the Beyond Budgeting Movement. Achieving the main goal is to result in proving the main PhD thesis according to which budgeting – in relation to alternative concepts – remains a dominant method of managing contemporary companies but requires improvements given the dynamic and turbulent economic conditions, given the questionable effectiveness of certain budgeting methods and also given the potential dysfunctional behaviors of managers (resulting from budgeting process). The supporting PhD thesis states: the accomplishments of the Beyond Budgeting Movement can be used to indicate ways of improving budgeting
Diploma typeDoctor of Philosophy
Author Maciej Norkowski
Maciej Norkowski,,
-
Title in EnglishBudgeting in the context of its multifaceted criticism and the accomplishments of the Beyond Budgeting Movement
Languagepl polski
Certifying UnitFaculty of Management, Information Systems and Finance (MISaF)
Disciplinefinanse / nauki ekonomiczne(nauki ekonomiczne) / nauki społeczne()
Defense Date26-03-2015
End date16-04-2015
Supervisor Edward Nowak (MISaF / IR / KRC)
Edward Nowak,,
- Katedra Rachunku Kosztów, Rachunkowości Zarządczej i Controllingu

Internal reviewers Bartłomiej Nita (MISaF / IR / KTRiAF)
Bartłomiej Nita,,
- Katedra Teorii Rachunkowości i Analizy Finansowej
External reviewers Monika Łada
Monika Łada,,
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Pages257
Keywords in Englishbudgeting, criticism of budgeting, beyond budgeting Streszczenie pracy
Abstract in EnglishThe main goal of the dissertation is to: present the reasons of multifaceted criticism of budgeting, verify whether the criticism is well founded, identify contemporary tendencies in budgeting and indicate ways of improving budgeting as well as to perform a profound analysis of the accomplishments of the Beyond Budgeting Movement. Achieving the main goal is to result in proving the main PhD thesis according to which budgeting – in relation to alternative concepts – remains a dominant method of managing contemporary companies but requires improvements given the dynamic and turbulent economic conditions, given the questionable effectiveness of certain budgeting methods and also given the potential dysfunctional behaviors of managers (resulting from budgeting process). The supporting PhD thesis states: the accomplishments of the Beyond Budgeting Movement can be used to indicate ways of improving budgeting
KBN classificationekonomia
Thesis file
Norkowski_M_Budzetowanie_W_Kontekscie_Jego_Wieloplaszczynowej_Krytyki.pdf 2,57 MB

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