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.
Beyond Budgeting: How Managers Can Break Free from the Annual Performance Trap
by Robin Fraser, Jeremy Hope