TY - JOUR AB - There is massive interest within the financial community in ways of improving and shortcutting the arduous process of planning and budgeting. Sponsored by Accenture, researchers at Cranfield School of Management’s Centre for Business Performance reviewed the literature and interviewed 15 leading companies to obtain insights into the best practices organizations are actually adopting. While some companies have simply exorcised the term budgeting from their corporate vocabularies, a group of pioneering Scandinavian companies have dispensed with budgeting altogether. VL - 7 IS - 3 SN - 1368-3047 DO - 10.1108/13683040310496471 UR - https://doi.org/10.1108/13683040310496471 AU - Neely Andy AU - Bourne Mike AU - Adams Chris PY - 2003 Y1 - 2003/01/01 TI - Better budgeting or beyond budgeting? T2 - Measuring Business Excellence PB - MCB UP Ltd SP - 22 EP - 28 Y2 - 2024/04/19 ER -