Beyond Budgeting – A Fair Alternative for Management Control? - Examining the Relationships between Beyond Budgeting and Organizational Justice Perceptions

Ambrose, M.L. and Arnaud, A. (2005), “Are Procedural Justice and Distributive Justice Conceptually Distinct?”, in Greenberg, J. (Ed.), Handbook of organizational justice, Lawrence Erlbaum Associates, Mahwah, NJ, pp. 59–84.Search in Google Scholar

Argyris, C. (1953), “Human Problems with Budgets”, Harvard Business Review, Vol. 31 No. 1, pp. 97–110.Search in Google Scholar

Ax, C. and Bjørnenak, T. (2007), “Management accounting innovations: Origins and diffusion”, in Hopper, T., Scapens, R.W. and Northcott, D. (Eds.), Issues in management accounting, 3rd ed., Financial Times Prentice Hall, Harlow, pp. 358–376.Search in Google Scholar

Becker, S., Messner, M. and Schäffer, U. (2010), “The Evolution of a Management Accounting Idea: The Case of Beyond Budgeting”, SSRN Electronic Journal.10.2139/ssrn.1535485Search in Google Scholar

Bies, R.J. and Moag, J.S. (1986), “Interactional justice. Communication criteria of fairness. Research on Negotiation in Organizations,” in Lewicki, R.J., Sheppard, B.H. and Bazermann, M.H. (Eds.), Research on negotiation in organizations: A Biannual Research Series, Vol. 1, Jai Press Inc., Greenwich, Connecticut, pp. 43–55.Search in Google Scholar

Bies, Robert, J. (2005), “Are Procedural Justice and Interactional Justice Conceptually Distinct?”, in Greenberg, J. (Ed.), Handbook of organizational justice, Lawrence Erlbaum Associates, Mahwah, NJ, pp. 85–112.Search in Google Scholar

Bliemel, F., Eggert, A., Fassott, G. and Henseler, J. (2005), “Die PLS Pfadmodellierung. Mehr als eine Alternative zur Kovarianzstrukturanalyse”, in Bliemel, F., Eggert, A., Fassott, G. and Henseler, J. (Eds.), Handbuch PLS-Pfadmodellierung: Methode, Anwendung, Praxisbeispiele, Schäffer-Poeschel, Stuttgart, pp. 9–16.Search in Google Scholar

Bogsnes, B. (2009), Implementing Beyond Budgeting: Unlocking the Performance Potential, John Wiley & Sons, Hoboken, NJ.Search in Google Scholar

Bogsnes, B. (2013), “Taking reality seriously - towards a more self-regulated management model at Statoil”, in Kaarbøe, K., Gooderham, P.N., Nørreklit, H. and (Keine Angabe) (Eds.), Managing in Dynamic Business Environments: Between Control and Autonomy, Edward Elgar Publishing, Cheltenham, pp. 11–33.10.4337/9781782544531.00008Search in Google Scholar

Bourmistrov, A. and Kaarbøe, K. (2013), “From comfort to stretch zones: A field study of two multinational companies applying “beyond budgeting” ideas”, Management accounting research, Vol. 24 No. 3, pp. 196–211.10.1016/j.mar.2013.04.001Open DOISearch in Google Scholar

Breaugh, J.A. (1985), “The Measurement of Work Autonomy”, Human Relations, Vol. 38 No. 6, pp. 551–570.10.1177/001872678503800604Open DOISearch in Google Scholar

Brockner, J. and Wiesenfeld, B.M. (1996), “An Integrative Framework for Explaining Reactions to Decisions: Interactive Effects of Outcomes and Procedures”, Psychological Bulletin, Vol. 120 No. 2, pp. 189–208.10.1037/0033-2909.120.2.189Search in Google Scholar

Bunce, P., Fraser, R. and Hope, J. (2001), “Beyond budgeting - The Barrier Breakers”, in Horváth, P. (Ed.), Strategien erfolgreich umsetzen, Schäffer-Poeschel, Stuttgart, pp. 55–76.Search in Google Scholar

Burney, L.L., Henle, C.A. and Widener, S.K. (2009), “A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance”, Accounting, Organizations and Society, Vol. 34 No. 3-4, pp. 305–321.10.1016/j.aos.2008.11.002Open DOISearch in Google Scholar

Cabrera, Á., Collins, W.C. and Salgado, J.F. (2006), “Determinants of individual engagement in knowledge sharing”, The International Journal of Human Resource Management, Vol. 17 No. 2, pp. 245–264.10.1080/09585190500404614Open DOISearch in Google Scholar

Cäker, M. and Siverbo, S. (2014), “Strategic alignment in decentralized organizations – The case of Svenska Handelsbanken”, Scandinavian Journal of Management, Vol. 30 No. 2, pp. 149–162.10.1016/j.scaman.2013.10.005Open DOISearch in Google Scholar

Chin, W.W. (1998a), “Commentary. Issues and Opinion on Structural Equation Modeling”, MIS Quarterly, Vol. 22 No. 1, pp. vii–xvi.Search in Google Scholar

Chin, W.W. (1998b), “The Partial Least Squares Approach to Structural Equation Modeling”, in Marcoulides, G.A. (Ed.), Modern Methods For Business Research, Vol. 295, Lawrence Erlbaum Associates, Mahwah NJ, pp. 295–336.Search in Google Scholar

Chin, W.W. (2010), “How to Write Up and Report PLS Analyses”, in Esposito Vinzi, V. (Ed.), Handbook of partial least squares: Concepts, methods and applications, Springer, Berlin, pp. 655–690.10.1007/978-3-540-32827-8_29Search in Google Scholar

Cohen, J. (1988), Statistical power analysis for the behavioral sciences, Erlbaum, Hillsdale, NJ.Search in Google Scholar

Cohen-Charash, Y. and Spector, P.E. (2001), “The Role of Justice in Organizations: A Meta-Analysis”, Organizational Behavior and Human Decision Processes, Vol. 86 No. 2, pp. 278–321.10.1006/obhd.2001.2958Open DOISearch in Google Scholar

Colquitt, J.A. (2001), “On the Dimensionality of Organizational Justice: A Construct Validation of a Measure”, Journal of Applied Psychology, Vol. 86 No. 3, pp. 386–400.10.1037/0021-9010.86.3.386Open DOISearch in Google Scholar

Colquitt, J.A., Greenberg, J. and Scott, B.A. (2005), “Organizational Justice: Where Do We Stand?”, in Greenberg, J. (Ed.), Handbook of organizational justice, Lawrence Erlbaum Associates, Mahwah, NJ, pp. 589–619.Search in Google Scholar

Colquitt, J.A., Wesson, M.J., Porter, Christopher O. L. H., Conlon, D.E. and K. Yee Ng (2001), “Justice at the Millennium: A Meta-Analytic Review of 25 Years of Organizational Justice Research”, Journal of Applied Psychology, Vol. 86 No. 3, pp. 425–445.10.1037/0021-9010.86.3.425Open DOISearch in Google Scholar

Cropanzano, R. and Folger, R. (1991), “Procedural justice and worker motivation”, in Steers, R.M. and Porter L. W. (Eds.), Motivation and work behavior, 2nd ed., McGraw-Hill, New York, pp. 131–143.Search in Google Scholar

DeConinck, J.B. (2010), “The effect of organizational justice, perceived organizational support, and perceived supervisor support on marketing employees' level of trust”, Journal of Business Research, Vol. 63 No. 12, pp. 1349–1355.10.1016/j.jbusres.2010.01.003Open DOISearch in Google Scholar

Deutsch, M. (1975), “Equity, Equality, and Need: What Determines Which Value Will Be Used as the Basis of Distributive Justice?”, JOURNAL OF SOCIAL ISSUES, Vol. 33 No. 3, pp. 137–149.10.1111/j.1540-4560.1975.tb01000.xOpen DOISearch in Google Scholar

Dysvik, A. and Kuvaas, B. (2011), “Intrinsic motivation as a moderator on the relationship between perceived job autonomy and work performance”, European Journal of Work and Organizational Psychology, Vol. 20 No. 3, pp. 367–387.10.1080/13594321003590630Open DOISearch in Google Scholar

Greenberg, J. (1990), “Organizational Justice: Yesterday, Today, and Tomorrow.”, Journal of Management, Vol. 16 No. 2, pp. 399–432.10.1177/014920639001600208Search in Google Scholar

Greenberg, J. (1993), “The social side of fairness: Interpersonal and informational classes of organizational justice”, in Cropanzano, R. (Ed.), Justice in the workplace: Approaching fairness in human resource management, Lawrence Erlbaum Associates, Hillsdale, NJ, pp. 79–103.Search in Google Scholar

Hair, J.F., Hult, G.T.M., Ringle, C.M. and Sarstedt, M. (2017), A primer on partial least squares structural equation modeling (PLS-SEM), Second edition, Sage, Los Angeles, London, New Delhi, Singapore, Washington DC, Melbourne.Search in Google Scholar

Hansen, S.C., Otley, D.T. and Van der Stede, W.A. (2003), “Practice Developments in Budgeting: An Overview and Research Perspective”, Journal of Management Accounting Research, Vol. 15, pp. 95–116.10.2308/jmar.2003.15.1.95Open DOISearch in Google Scholar

Hartmann, F. and Slapničar, S. (2009), “How formal performance evaluation affects trust between superior and subordinate managers”, Accounting, Organizations and Society, Vol. 34 No. 6-7, pp. 722–737.10.1016/j.aos.2008.11.004Open DOISearch in Google Scholar

Henseler, J., Ringle, C.M. and Sarstedt, M. (2015), “A new criterion for assessing discriminant validity in variance-based structural equation modeling”, Journal of the Academy of Marketing Science, Vol. 43 No. 1, pp. 115–135.10.1007/s11747-014-0403-8Search in Google Scholar

Henseler, J., Ringle, C.M. and Sinkovics, R.R. (2009), “The Use of Partial Least Squares Path Modeling in International Marketing”, Advances in International Marketing, Vol. 20, pp. 277–319.10.1108/S1474-7979(2009)0000020014Search in Google Scholar

Heupel, T. and Schmitz, S. (2015), “Beyond Budgeting - A High-hanging Fruit The Impact of Managers’ Mindset on the Advantages of Beyond Budgeting”, Procedia Economics and Finance, Vol. 26, pp. 729–736.10.1016/S2212-5671(15)00831-XSearch in Google Scholar

Hope, J., Bunce, P. and Röösli Franz (2011), The Leader's Dilemma: How to build an empowered and adaptive organization without losing control, Jossey-Bass, Chichester, UK.Search in Google Scholar

Hope, J. and Fraser, R. (1997), “Beyond budgeting.”, Management Accounting: Magazine for Chartered Management Accountants, Vol. 75 No. 11, p. 20.Search in Google Scholar

Hope, J. and Fraser, R. (2003), Beyond Budgeting: How Managers Can Break Free from the Annual Performance Trap, Harvard Business School Press, Boston Massachusetts.Search in Google Scholar

Hopwood, A. (1974), Accounting and Human Behavior, Haymarket Publishing Limited, London.Search in Google Scholar

Horváth, P. (2003), “Hat die Budgetierung noch Zukunft?”, Controlling und Management, Vol. 47 No. 1.10.1007/BF03255721Search in Google Scholar

Hoyle, R.H. (1995), “The Structural Equation Modeling Approach. Basic Concepts and Fundamental Issues”, in Hoyle, R.H. (Ed.), Structural equation modeling: Concepts, Issues, and Applications, SAGE Publications, Thousand Oaks, pp. 1–15.Search in Google Scholar

Humphrey, S.E., Nahrgang, J.D. and Morgeson, F.P. (2007), “Integrating motivational, social, and contextual work design features. A meta-analytic summary and theoretical extension of the work design literature”, The Journal of applied psychology, Vol. 92 No. 5, pp. 1332–1356.10.1037/0021-9010.92.5.1332Open DOISearch in Google Scholar

Jarvis, C.B., MacKenzie, S.B. and Podsakoff, P.M. (2003), “A Critical Review of Construct Indicators and Measurement Model Misspecification in Marketing and Consumer Research”, Journal of Consumer Research, Vol. 30 No. 2, pp. 199–218.10.1086/376806Open DOISearch in Google Scholar

Johnson, J. and Hall, E.M. (1988), “Job Strain, Work Place Social Support, and Cardiovascular Disease. A Cross-sectional Study of a Random Sample of the Swedish Working Population”, American Journal of Public Health, Vol. 78 No. 10, pp. 1336–1342.10.2105/AJPH.78.10.1336Search in Google Scholar

Kaplan, R.S. and Norton, D.P. (1992), “The Balanced Scorecard - Measures That Drive Performance”, Harvard Business Review, Vol. 70 No. 1, pp. 71–79.Search in Google Scholar

Kroner, N. (2011), A blueprint for better banking: Svenska Handelsbanken and a proven model for more stable and profitable banking, Harriman House Ltd, Petersfield, Hampshire, Great Britain.Search in Google Scholar

Langevin, P. and Mendoza, C. (2013), “How can management control system fairness reduce managers unethical behaviours?”, European Management Journal, Vol. 31 No. 3, pp. 209–222.10.1016/j.emj.2012.12.001Search in Google Scholar

Lau, C.M. and Tan, S.L.C. (2005), “The Importance of Procedural Fairness in Budgeting”, Advances in Accounting, Vol. 21, pp. 333–356.10.1016/S0882-6110(05)21014-3Search in Google Scholar

Lau, C.M. and Tan, S.L.C. (2006), “The effects of procedural fairness and interpersonal trust on job tension in budgeting”, Management accounting research, Vol. 17 No. 2, pp. 171–186.10.1016/j.mar.2005.10.001Open DOISearch in Google Scholar

Leventhal, G.S. (1980), “What should be done with equity theory? New approaches to the study of fairness in social relationships.”, in Gergen, K.J. and Greenberg, M.S. (Eds.), Social Exchange Advances in Theory and Research, Plenum Press, New York, pp. 27–55.10.1007/978-1-4613-3087-5_2Search in Google Scholar

Li, A. and Cropanzano, R. (2009), “Do East Asians Respond More/Less Strongly to Organizational Justice Than North Americans? A Meta-Analysis”, Journal of Management Studies, Vol. 46 No. 5, pp. 787–805.10.1111/j.1467-6486.2009.00825.xSearch in Google Scholar

Libby, T. and Lindsay, R.M. (2010), “Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice”, Management accounting research, Vol. 21 No. 1, pp. 56–75.10.1016/j.mar.2009.10.003Search in Google Scholar

Lind, E.A. (2001), “Fairness heuristic theory: Justice judgments as pivotal cognitions in organizational relations”, in Greenberg, J. and Cropanzano, R. (Eds.), Advances in organizational behavior, Stanford University Press, Stanford, CA, pp. 56–88.Search in Google Scholar

Lind, E.A. and Tyler, T.R. (1988), The social psychology of procedural justice, Plenum Press, New York.10.1007/978-1-4899-2115-4Search in Google Scholar

Maiga, A.S. and Jacobs, F.A. (2007), “Budget Participation’s Influence on Budget Slack: The Role of Fairness Perceptions, Trust and Goal Commitment”, Journal of Applied Management Accounting, Vol. 5 No. 1, pp. 39–58.Search in Google Scholar

Maslow, A.H. (1948), “Higher and lower needs”, Journal of Psychology, Vol. 26, p. 433.10.1080/00223980.1948.9917386Open DOISearch in Google Scholar

McGregor, D. (1960), The Human Side of Enterprise, Mcgraw-Hill Publ.Comp., New York.Search in Google Scholar

Morgeson, F.P. and Humphrey, S.E. (2006), “The Work Design Questionnaire (WDQ): Developing and validating a comprehensive measure for assessing job design and the nature of work”, Journal of Applied Psychology, Vol. 91 No. 6, pp. 1321–1339.10.1037/0021-9010.91.6.1321Open DOISearch in Google Scholar

Ohlwein, M. (1999), Märkte für gebrauchte Güter, DUV Wirtschaftswissenschaft, Springer Fachmedien, Wiesbaden.10.1007/978-3-663-08732-8Search in Google Scholar

Olesen, A. (2013), Handelsbanken: Consistency at Its Best.Search in Google Scholar

Pee, L.G. and Lee, J. (2015), “Intrinsically motivating employees’ online knowledge sharing. Understanding the effects of job design”, International Journal of Information Management, Vol. 35 No. 6, pp. 679–690.10.1016/j.ijinfomgt.2015.08.002Search in Google Scholar

Pfläging, N. (2003), Beyond budgeting, better budgeting: Ohne feste Budgets zielorientiert führen und erfolgreich steuern, Haufe-Mediengruppe, Freiburg.Search in Google Scholar

Pillai, R., Williams, E.S. and Justin Tan, J. (2001), “ARE THE SCALES TIPPED IN FAVOR OF PROCEDURAL OR DISTRIBUTIVE JUSTICE? AN INVESTIGATION OF THE U.S., INDIA, GERMANY, AND HONG KONG (CHINA)”, International Journal of Conflict Management, Vol. 12 No. 4, pp. 312–332.10.1108/eb022861Open DOISearch in Google Scholar

Preston, C.C. and Colman, A.M. (2000), “Optimal number of response categories in rating scales. Reliability, validity, discriminating power, and respondent preferences”, Acta Psychologica, Vol. 104 No. 1, pp. 1–15.10.1016/S0001-6918(99)00050-5Search in Google Scholar

Ringle, C.M. and Spreen, F. (2007), “Beurteilung der Ergebnisse von PLS-Pfadanalysen”, Das Wirtschaftsstudium, Vol. 36 No. 2, pp. 211–216.Search in Google Scholar

Ritter, B.A., Venkatraman, S. and Schlauch, C. (2014), “A multi-level exploration of empowerment mediators”, Leadership & Organization Development Journal, Vol. 35 No. 7, pp. 649–667.10.1108/LODJ-07-2012-0085Search in Google Scholar

Rodríguez Rivero, E.J. (2013), “In which direction is budgeting moving? A report in large firms of Spain”, Contaduría y Administración, Vol. 58 No. 4, pp. 59–93.10.1016/S0186-1042(13)71234-8Search in Google Scholar

Sandalgaard, N. (2013), “Environmental uncertainty and the use of budgets”, in Kaarbøe, K., Gooderham, P.N., Nørreklit, H. and (Keine Angabe) (Eds.), Managing in Dynamic Business Environments: Between Control and Autonomy, Edward Elgar Publishing, Cheltenham, pp. 34–68.10.4337/9781782544531.00009Search in Google Scholar

Sarstedt, M. and Mooi, E. (2014), A Concise Guide to Market Research // A concise guide to market research: The Process, Data, and Methods Using IBM SPSS Statistics, Springer Texts in Business and Economics, 2nd, Springer, Berlin, Heidelberg.10.1007/978-3-642-53965-7Search in Google Scholar

Shapiro, D.L. and Brett Jeanne M. (1993), “Comparing Three Processes Underlying Judgments of Procedural Justice: A Field Study of Mediation and Arbitration”, Journal of Personality and Social Psychology, Vol. 65 No. 6, pp. 1167–1177.10.1037/0022-3514.65.6.1167Open DOISearch in Google Scholar

Thibaut, J.W. and Walker, L. (1975), Procedural Justice: A Psychological Analysis, Erlbaum; Distributed by the Halsted Press division of Wiley, Hillsdale, N.J, New York.Search in Google Scholar

Tyler, T.R. (1989), “The psychology of procedural justice: A test of the group-value model.”, Journal of Personality and Social Psychology, Vol. 65 No. 5, pp. 830–838.10.1037/0022-3514.57.5.830Open DOISearch in Google Scholar

Tyler, T.R. and Blader, S.L. (2003), “The Group Engagement Model: Procedural Justice, Social Identity, and Cooperative Behavior”, Personality and Social Psychology Review, Vol. 7 No. 4, pp. 349–361.10.1207/S15327957PSPR0704_07Open DOISearch in Google Scholar

Wallander, J. (1999), “Budgeting - an unnecessary evil”, Scandinavian Journal of Management, Vol. 15 No. 4, pp. 405–421.10.1016/S0956-5221(98)00032-3Open DOISearch in Google Scholar

Weber, J. and Linder, S. (2008), Neugestaltung der Budgetierung mit Better und Beyond Budgeting?: Eine Bewertung der Konzepte, Advanced Controlling, Vol. 68, 1st ed., Wiley-VCH, Weinheim.Search in Google Scholar

Weiber, R. and Mühlhaus, D. (2014), Strukturgleichungsmodellierung: Eine anwendungsorientierte Einführung in die Kausalanalyse mit Hilfe von AMOS, SmartPLS und SPSS, Springer-Lehrbuch, 2nd ed., Springer Gabler, Berlin.10.1007/978-3-642-35012-2_15Search in Google Scholar