Die Budgetierung zwischen Revolution, Degeneration und Evolution

Klaus Möller

Die Unternehmung - Swiss Journal of Business Research and Practice, 2021, vol. 75, issue 2, 281-291

Abstract: In the past, budgeting was a key management practice in companies. However, budgeting has been criticised for almost as long as it has existed: it is too costly, too cumbersome, it causes numerous negative behavioural effects, and much more, which culminated in the attempt to abolish it through Beyond Budgeting about 20 years ago. Calls for optimisation persist, but abolition has not been widely observed. After a historical and functional classification, the article positions budgeting in analogy to the evolution of species as a context-sensitive practice and differentiates five possible future archetypes. Depending on the type of budgeting, the focus is then more on instrumental, rather technical methods or more on leadership- and behaviour-oriented principles.

Date: 2021
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DOI: 10.5771/0042-059X-2021-2-281

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Die Unternehmung - Swiss Journal of Business Research and Practice is currently edited by Prof. Dr. Artur Baldauf, Universität Bern, Prof. Dr. Manfred Bruhn, Universität Basel, Prof. Dr. Pascal Gantenbein, Universität Basel (geschäftsführend), Prof. Dr. Markus Gmür, Universität Fribourg, Prof. Dr. Klaus Möller, Universität St. Gallen, Prof. Dr. Günter Müller-Stewens, Universität St. Gallen, Prof. Dr. Dr. h.c. Margit Osterloh, Universität Zürich, Prof. Dr. Dieter Pfaff, Universität Zürich and Prof. Dr. Martin Wallmeier, Universität Fribourg

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