Chapter Five
Insights into Implementation
Culture changes only after you have altered people’s actions, after the new behavior produces some group benefit for a period of time, and after people see the connection between the new actions and the performance improvement.1
—JOHN KOTTER
Little uniformity exists in how firms have approached the implementation of beyond budgeting. Though some have used consultants to help with process design, few so far have used them to aid with the abandonment of the budgeting process and the implementation of its replacement. However, after interviewing more than one hundred managers at all levels and consistently asking what went well and what went not so well, we have gathered some guidelines to help prospective ...
Get Financial Planning, Budgeting, and Forecasting: Financial Intelligence Collection (7 Books) now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.
