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| Position | News & Numbers |
Beyond Budgeting: How Managers Can Break Free from the Annual Performance Trap
Jeremy Hope and Robin Fraser
(Harvard Business School Press, 2003)
The traditional annual budgeting process--characterized by fixed targets and performance incentives--is time consuming, overcentralized, and outdated. Worse, it often causes dysfunctional and unethical managerial behavior. Based on an intensive, international study into pioneering organizations, Beyond Budgeting offers...
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