Beyond Budgeting: How Managers Can Break Free from the Annual Performance Trap

by Robin Fraser, Jeremy Hope

This was the first book on Beyond Budgeting, and it is probably the best one by far, in that - thanks to Robin Fraser – it is more explicit than all others about the importance of decentralization. The cases in this book are of very varying quality: The Handelsbanken case is wonderful, the Borealis case is so-and-so, the Rhoda case is, well, not much of a case at all. Still, the descriptions of Beyond Budgeting concepts, principles and practices are well worth the read.