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Beyond Budgeting: How Managers Can Break Free from the Annual Performance Trap by Robin Fraser, Jeremy Hope

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Chapter Three

How Three Organizations Introduced Adaptive Processes

It is universally apparent that we are living in a world so complex and so uncertain that authoritarian, control-oriented companies are bound to fail.1

—GARY HAMEL

Part II explains the various ways that our case study organizations have replaced budgeting with alternative, more adaptive management processes. It does so in three chapters. This chapter explains what three organizations have actually done to replace the planning and budgeting process, chapter 4 draws a number of principles and best practices from these (and other) cases to outline the range of approaches taken and how they change behavior, and chapter 5 examines what we can learn from the implementation experiences ...

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