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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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.