BBRT - Beyond Budgeting Roundtable

BBRT White Papers & other reports

• The Tortoise (Adapt and Endure) Theory of Management - 2008
  This paper explores why the credit crunch and the resulting economic recession was a failure of management and how to change this.
• Beyond Budgeting - 2006
  This paper explains the coherent model that reunites leadership thinking, management processes and information systems for sustained success in a changing world
• White Paper - November 2004
  This is an update of the June 2002 White Paper and describes the two opportunities offered by beyond budgeting - adaptive performance management processes and radical decentralization. It has information from three case studies and some new conclusions. This is the latest Beyond Budgeting White Paper.
• White Paper - June 2002
  The Beyond Budgeting principles - Leadership actions and supporting management processes. Also an analysis of the issues of beyond budgeting, in particular the problems of the performance contract and implementation issues.
• Q&A White Paper - October 2001
  This paper addresses a number of questions and answers about beyond budgeting issues.

Published articles and papers

• Transforming financial planning in small and medium-sized enterprises - September 2007
  Published in: Horváth, P. (Ed) (2007) Erfolgstreiber für das Controlling. Stuttgart, Schäffer-Poeschel Verlag
• An end to the numbers game - April 2003
  The budget process stops companies achieving their real aim - targeting the customer, wrote Simon Caulkin in The Observer newspaper on 13 April 2003
• Who Needs Budgets? - Harvard Business Review - February 2003.
  Modern companies reject centralization, inflexible planning and command and control. so why do they cling to a process that reinforces these things? Jeremy Hope and Robin Fraser discuss the problems with traditional budgeting and the beyond budgeting principles in a ground-breaking HBR article (this article is not available from this site, either go to the HBR Online site and follow the download options).
• Figures of Hate - Financial Management (CIMA) - February 2001
  Traditional budgets hold companies back, restrict staff creativity and prevent them from responding to customers. Jeremy Hope and Robin Fraser suggest a better way forward.
• Beyond Budgeting ...breaking through the barrier to the "the third wave" - Management Accounting, December 1997
  Initial paper
• Measuring performance in the new organization model - Management Accounting June 1998
  Examines how to get the real benefits from decentralization and empowerment
• Beyond budgeting ... building a new management model for the information age- Management Accounting January 1999
  Report on the conclusions and next step in the BBRT
• Budgets - The Hidden Barrier to Success in the Information Age - Part 1 Accounting in Business, March 1999
  3 pages
• High level introduction Budgets - How to Manage Without them - Part 2 Accounting in Business, April 1999
  5 pages - High level introduction
• Tool of repression and a barrier to change - Financial Times 18 May 1999
  Summary of Beyond Budgeting