A longitudinal perspective on rolling forecasts & interactions

Abstract

This thesis is a case study exploring the practice of rolling forecasts as a dynamic management tool within an organization. Increasingly complex and dynamic business environment has led to the introduction of contemporary management control systems and management accounting innovations, such as rolling forecasts that is an important tool in the Beyond Budgeting philosophy. Through qualitative research method, this study aims to get an in-depth understanding of how forecasting information, in a longitudinal perspective, affects top management interaction. Specifically we investigate: (a) how top management make use of forecasting information; (b) what changes has affected the forecasting information and influenced top management discussions; and (c) what challenges in regards of forecasting processes have affected top management attention.