Sebastian Becker, Martin Messner y Utz Schaffer (2010) resumen el panorama evolutivo del desarrollo conceptual y organizacional de la BBRT, y del concepto de Beyond Budgeting en el grafico 1.
White Paper, Beyond Budgeting Round Table, BBRT, June, 2002.
The BBRT has about 60 corporate members that fund its studies and benefit from access to its research reports, forums and conferences.
The BBRT advances the idea that budgeting should be abolished and replaced by an alternative business model.
The performance management practices discussed above are consistent with transitioning to an empowered organization--which the BBRT sees as the bigger prize.
While the case against traditional budgeting made by the BBRT is compelling, we believe it requires systematic examination against empirical evidence, especially in a North American context.
The case against traditional budgeting made by the BBRT is compelling, and its new management model will be the subject of the second part of this two-part series in the April issue of Management.
The underlying culture of North American firms may be considerably different from European firms and, thus, it's by no means certain that the BBRT prescription will work in North America.
A good starting point is for interested government departments and international aid agencies to join the UK-based BBRT
and start a process of research and discussion to carry some key points to their organisations.