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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 Five

Insights into Implementation

Culture changes only after you have altered people’s actions, after the new behavior produces some group benefit for a period of time, and after people see the connection between the new actions and the performance improvement.1

—JOHN KOTTER

Little uniformity exists in how firms have approached the implementation of beyond budgeting. Though some have used consultants to help with process design, few so far have used them to aid with the abandonment of the budgeting process and the implementation of its replacement. However, after interviewing more than one hundred managers at all levels and consistently asking what went well and what went not so well, we have gathered some guidelines to help prospective ...

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