Controlling und Management

, Volume 47, Supplement 1, pp 71–76 | Cite as

The time has come to abandon the budget

  • Jeremy Hope
  • Robin Fraser
Beyond budgeting?


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  1. Banham, R, “Revolution in Planning,“ CFO, August 1999, (accessed March 11, 2001),5309,1237| M| 303,00.htm Economic Intelligence Unit Report 2000, Quoted in Driving Value Through Strategic Planning and Budgeting — A Research Report from Cranfield School of Management and Accenture, p4 Hackett Benchmarking Solutions, (accessed 14 April 2002) Scholar
  2. Kirchgaessner, S and Waters, R, World- Com’s Whiz-kid Article in FT, 29 June 2002, p13 Littlewood, Look beyond the budget The London Times, January 11, 2000Google Scholar
  3. Loeb, M, Jack Welch Lets Fly On Budgets, Bonuses, and Buddy Boards Fortune Magazine, 29 May 1995, 73Google Scholar
  4. Simons, R: Levers of Control (Boston: Harvard Business School Press, 1995), 83Google Scholar

Copyright information

© Springer Fachmedien Wiesbaden 2003

Authors and Affiliations

  • Jeremy Hope
  • Robin Fraser

There are no affiliations available

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