| dc.description.abstract | Increasingly complex and dynamic business environment leads to the introduction of
contemporary management accounting innovations. Rolling forecasts, benchmarking and
customer profitability are becoming more popular among practitioners worldwide, and these
tools are increasingly propagated in the beyond budgeting literature. This paper reviews the
existing set of conventional wisdom, academic and practitioner literature which has been
accumulated on rolling forecasts, benchmarking and customer profitability since their
emergence till February 2012. This evidence is used to gain insight into how the three
innovations have been adopted in management accounting literature, how they have been
researched and how they have been communicated. Conclusions are drawn on the knowledge
accumulation of the three innovations and the role of Beyond Budgeting as a channel in the
diffusion process | no_NO |
