Using attached case study, please discuss why Company might want to implement Beyond Budgeting and why the company may not want or be able to fully adopt Beyond Budgeting.

Bevond Budgeting and change:Budgeting and Beyond a case studv change Niels Sandalgaard and Per Nikolaj Bukh Department of Business and Management, Aalborg University, Aalborg, Denmark 409 Received 1 May 2012 Revised 7 November 2012 30 July 2013 23 August 2013 16 September 2013 Accepted 26 September 2013 Abstract Purpose This paper aims to investigate reasons for going Beyond Budgeting and the practical issues organizations face when they change their management accounting system based on inspiration from the Beyond Budgeting model. Design/methodologylapproach The authors apply a case study approach. The primary data source is interviews. The case company is a global company in the agri-food industry that is organized as a cooperative. Findings The authors propose that many organizations that change their management accounting system on the basis of inspiration from Beyond Budgeting will maintain fixed budget targets. Furthermore, the authors propose that even when the use of budgets at the corporate level focuses on few line items, the diagnostic use of budgetingat lower levels in the organization may focus on a larger number of line items. Research limitations/implications-The study is subject to the usual limitations of case based research. The propositions made in the paper should be further investigated in other organizations attempting to change their management accounting system with inspiration from Beyond Budgeting. Practical implications This study shows that the lack of internal benchmarks and the need to deliver the expected results to the company's owners might hinder the implementation of the Beyond Budgeting model as described in the practitioner based Beyond Budgeting literature. Originality/value The paper is one of the few case studies in the academic literature to analyze the practical issues organizations face when changing their way of budgeting on the basis of inspiration from Beyond Budgeting. Keywords Ownership structure, Budgeting, Perceived environmental uncertainty Relative performance evaluation, Beyond budgeting, Fixed performance contract Paper type Case study 1. Introduction In recent years, consultants and practitioners have proposed the abandonment of traditional annual budgets in favor of a more adaptive and radically decentralized JEL classification M41 This paper is based on a chapter of the corresponding author's PhD dissertation completed in June 2010. The authors acknowledge the useful comments given by participants at a workshop at Turku School of Economics in September 2009 and participants at a workshop at Norwegian School of Economics in Bergen in September 2010. The authors also wish to thank Anita Vangand Vibeke Jrgensen for proofreading and Tina Pedersen (In the Margins Editing) for providing additional language help. Finally, the authors wish to thank Kari Lukka for his suggestions and comments to earlier versions of the paper and are also thankful to the two anonymous reviewers for their helpful comments. eral of Accounting& Vol 10 Na 3,3014 P 409423 md Cnup ubiehing Linie