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Rolling forecasts in a Beyond Budgeting environment : a case study on the use of rolling forecasts as a management tool

Ton-Nu, Vivi
Research report
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URI
http://hdl.handle.net/11250/226581
Date
2014-02
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  • Reports (SNF) [542]
Abstract
By adopting a case study approach, this thesis aims to illustrate how rolling forecasts are implemented in a Beyond Budgeting environment. The thesis places emphasis on the middle managers’situation and their changed situation as a result of implementation of rolling forecasts as a planning tool as an alternative to budgets.

The case study has been conducted in one of the leading financial corporations in the Nordic countries. Through the use of qualitative research, the study takes a holistic view of analysing how rolling forecasts are used as a tool, the managers’ attitudes toward rolling forecasts, as well as how rolling forecasts affect managerial attention and behaviour.
Publisher
SNF
Series
Report;2014:1

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