Budgeting Practice and Organisational Structure

Budgeting Practice and Organisational Structure

1st Edition - January 18, 2010

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  • Authors: David Dugdale, Stephen Lyne
  • Paperback ISBN: 9780080965901
  • eBook ISBN: 9780080965918

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Budgeting is at the heart of the performance management process for most companies. However, some argue that many companies today are dissatisfied with budgeting. It is seen to be costly and time-consuming; it inhibits action and causes organisational problems. The influence of the "Beyond Budgeting" model has caused many major companies, including Toyota, to abandon traditional budgeting altogether. Should other companies follow suit? Budgeting Practice and Organisational Structure explores the changes in budgeting through a survey of financial and non-financial managers. Concerns include: The attitudes of managers towards budgeting models How budgetary practices have changed What problems budgeting can cause The effects of budgets on overall company performance. This report reveals that there’s little evidence to suggest widespread dissatisfaction with traditional budgeting. However, to enable a company to perform at its best, understanding budgeting in context is essential and it is imperative that budgeting works in tandem with other control systems and organisational structure.

Key Features

  • Original research funded by the Chartered Institute of Management Accounting
  • Reveals the realities of budgeting models in practice
  • Includes interviews and surveys of actual businesses


Primary: Finance academics; Secondary: Management accountants and company business managers

Table of Contents

  • Executive Summary; 1.The Uses of Budgets; 2.Problems with Budgets; 3. The Survey; 4. Budgets and Structure; 5. Structure, Strategy and Control; 6. The Field Study; 7. Budgets and Structures; 8. Designing Structure and Control Systems

Product details

  • No. of pages: 224
  • Language: English
  • Copyright: © CIMA Publishing 2010
  • Published: January 18, 2010
  • Imprint: CIMA Publishing
  • Paperback ISBN: 9780080965901
  • eBook ISBN: 9780080965918

About the Authors

David Dugdale

Affiliations and Expertise

Professor of Management Accounting, Department of Accounting and Finance, Univeristy of Bristol, UK; Director of Research for Bristol Business School; Director of BRICMAR

Stephen Lyne

Affiliations and Expertise

Head of Bristol Business School; Joint Director- Bristol Centre of Management Accounting Research; Senior Lecture in Accounting and Management, Univeristy of Bristol

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