{"id":"https://openalex.org/W2209156148","doi":"https://doi.org/10.1016/s2212-5671(15)00831-x","title":"Beyond Budgeting - A High-hanging Fruit The Impact of Managers\u2019 Mindset on the Advantages of Beyond Budgeting","display_name":"Beyond Budgeting - A High-hanging Fruit The Impact of Managers\u2019 Mindset on the Advantages of Beyond Budgeting","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W2209156148","doi":"https://doi.org/10.1016/s2212-5671(15)00831-x","mag":"2209156148"},"language":"en","primary_location":{"id":"doi:10.1016/s2212-5671(15)00831-x","doi":"https://doi.org/10.1016/s2212-5671(15)00831-x","is_oa":true,"landing_page_url":"https://doi.org/10.1016/s2212-5671(15)00831-x","pdf_url":"https://www.sciencedirect.com/science/article/pii/S221256711500831X/pdf","source":{"id":"https://openalex.org/S2764481192","display_name":"Procedia Economics and Finance","issn_l":"2212-5671","issn":["2212-5671"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia Economics and Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.sciencedirect.com/science/article/pii/S221256711500831X/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5046798005","display_name":"Thomas Heupel","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2801697266","display_name":"FOM University of Applied Sciences for Economics and Management","ror":"https://ror.org/05m3vpd98","country_code":"DE","type":"education","lineage":["https://openalex.org/I2801697266"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Thomas Heupel","raw_affiliation_strings":["FOM University of Applied Sciences, Essen (Germany), Leimkugelstra\u00dfe 6, D-45141 Essen, Germany"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"FOM University of Applied Sciences, Essen (Germany), Leimkugelstra\u00dfe 6, D-45141 Essen, Germany","institution_ids":["https://openalex.org/I2801697266"]}]},{"author_position":"last","author":{"id":null,"display_name":"Sven Schmitz","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2801697266","display_name":"FOM University of Applied Sciences for Economics and Management","ror":"https://ror.org/05m3vpd98","country_code":"DE","type":"education","lineage":["https://openalex.org/I2801697266"]},{"id":"https://openalex.org/I68763199","display_name":"Universidad Cat\u00f3lica de Murcia","ror":"https://ror.org/05b1rsv17","country_code":"ES","type":"education","lineage":["https://openalex.org/I68763199"]}],"countries":["DE","ES"],"is_corresponding":false,"raw_author_name":"Sven Schmitz","raw_affiliation_strings":["Catholic University San Antonio (UCAM), Murcia (Spain), FOM University of Applied Sciences, Essen (Germany), Leimkugelstra\u00dfe 6, D-45141 Essen, Germany"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Catholic University San Antonio (UCAM), Murcia (Spain), FOM University of Applied Sciences, Essen (Germany), Leimkugelstra\u00dfe 6, D-45141 Essen, Germany","institution_ids":["https://openalex.org/I2801697266","https://openalex.org/I68763199"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5046798005"],"corresponding_institution_ids":["https://openalex.org/I2801697266"],"apc_list":null,"apc_paid":null,"fwci":4.5821,"has_fulltext":true,"cited_by_count":20,"citation_normalized_percentile":{"value":0.94303398,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"26","issue":null,"first_page":"729","last_page":"736"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13235","display_name":"Management Theory and Practice","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12815","display_name":"Management and Organizational Practices","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/beyond-budgeting","display_name":"beyond budgeting","score":0.8529999852180481},{"id":"https://openalex.org/keywords/management-control-systems","display_name":"management control systems","score":0.9739999771118164},{"id":"https://openalex.org/keywords/organizational-justice","display_name":"organizational justice","score":0.7919999957084656},{"id":"https://openalex.org/keywords/managerial-mindset","display_name":"management mindset","score":0.7450000047683716},{"id":"https://openalex.org/keywords/employee-participation-in-decision-making","display_name":"employee participation in decision-making","score":0.843999981880188},{"id":"https://openalex.org/keywords/knowledge-based-industries","display_name":"knowledge-based industries","score":0.6710000038146973},{"id":"https://openalex.org/keywords/organizational-change","display_name":"organizational change","score":0.7450000047683716}],"concepts":[{"id":"https://openalex.org/C2778491294","wikidata":"https://www.wikidata.org/wiki/Q1339824","display_name":"Mindset","level":2,"score":0.868340015411377},{"id":"https://openalex.org/C2779363792","wikidata":"https://www.wikidata.org/wiki/Q1104185","display_name":"Coaching","level":2,"score":0.600700855255127},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5247704386711121},{"id":"https://openalex.org/C195969713","wikidata":"https://www.wikidata.org/wiki/Q1481177","display_name":"Management styles","level":2,"score":0.45099377632141113},{"id":"https://openalex.org/C139621336","wikidata":"https://www.wikidata.org/wiki/Q3190382","display_name":"Economic Justice","level":2,"score":0.4164160490036011},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3529282212257385},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.35072970390319824},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.3355904519557953},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.29116547107696533},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1922890543937683},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.13733959197998047},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C133425853","wikidata":"https://www.wikidata.org/wiki/Q60571","display_name":"Neoclassical economics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/s2212-5671(15)00831-x","doi":"https://doi.org/10.1016/s2212-5671(15)00831-x","is_oa":true,"landing_page_url":"https://doi.org/10.1016/s2212-5671(15)00831-x","pdf_url":"https://www.sciencedirect.com/science/article/pii/S221256711500831X/pdf","source":{"id":"https://openalex.org/S2764481192","display_name":"Procedia Economics and Finance","issn_l":"2212-5671","issn":["2212-5671"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia Economics and Finance","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1016/s2212-5671(15)00831-x","doi":"https://doi.org/10.1016/s2212-5671(15)00831-x","is_oa":true,"landing_page_url":"https://doi.org/10.1016/s2212-5671(15)00831-x","pdf_url":"https://www.sciencedirect.com/science/article/pii/S221256711500831X/pdf","source":{"id":"https://openalex.org/S2764481192","display_name":"Procedia Economics and Finance","issn_l":"2212-5671","issn":["2212-5671"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia Economics and Finance","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2209156148.pdf","grobid_xml":"https://content.openalex.org/works/W2209156148.grobid-xml"},"referenced_works_count":34,"referenced_works":["https://openalex.org/W566087614","https://openalex.org/W624371920","https://openalex.org/W652106477","https://openalex.org/W1508322956","https://openalex.org/W1557113468","https://openalex.org/W1975595012","https://openalex.org/W1981001244","https://openalex.org/W1982072652","https://openalex.org/W2002509673","https://openalex.org/W2004988503","https://openalex.org/W2009260120","https://openalex.org/W2011821717","https://openalex.org/W2013838636","https://openalex.org/W2013853779","https://openalex.org/W2021457578","https://openalex.org/W2029115417","https://openalex.org/W2032126894","https://openalex.org/W2033170797","https://openalex.org/W2036253709","https://openalex.org/W2042605084","https://openalex.org/W2087723978","https://openalex.org/W2092030259","https://openalex.org/W2100638409","https://openalex.org/W2110330441","https://openalex.org/W2130140239","https://openalex.org/W2143573737","https://openalex.org/W2146272101","https://openalex.org/W2155267891","https://openalex.org/W2171974818","https://openalex.org/W2187400962","https://openalex.org/W2344959432","https://openalex.org/W3000563035","https://openalex.org/W6630303047","https://openalex.org/W6686930993"],"related_works":["https://openalex.org/W2973950447","https://openalex.org/W2426968406","https://openalex.org/W1992423938","https://openalex.org/W2896991224","https://openalex.org/W2302699199","https://openalex.org/W3202952529","https://openalex.org/W2060285480","https://openalex.org/W1557113468","https://openalex.org/W3016908412","https://openalex.org/W1529281003"],"abstract_inverted_index":{"Beyond":[0,17,52,93,144,163,203],"Budgeting":[1,18,53,94,145,164,204],"is":[2,156],"an":[3,46,77],"alternative":[4],"management":[5,124],"control":[6],"systems":[7],"which":[8,155,181],"evolved":[9],"in":[10,26,57,99,116,153,171],"the":[11,16,27,49,58,80,83,90,108,202],"late":[12],"1990s.":[13],"Even":[14],"though":[15],"system":[19],"offers":[20,165],"advantages":[21,91,169,201],"to":[22,44,48,114,120,141,158,187],"those":[23,179,200],"organizations":[24,36,140,180],"competing":[25],"sector":[28],"of":[29,79,92,101,110,173],"knowledge":[30,59],"industry,":[31],"there":[32],"are":[33,95,185],"only":[34,178],"few":[35],"practicing":[37],"this":[38,74,136],"approach":[39,205],"today.":[40],"This":[41],"paper":[42,75],"tries":[43],"give":[45],"answer":[47],"question":[50],"why":[51],"did":[54],"not":[55],"spread":[56],"based":[60],"modern":[61],"industries":[62],"and":[63,82,112,119,168,183,189,193],"what":[64],"might":[65,126,138],"be":[66,127],"impact":[67],"factors":[68],"regarding":[69,85],"a":[70,122,128,132,143,151],"successful":[71,133],"approach.":[72,134],"First":[73],"gives":[76],"overview":[78],"development":[81],"literature":[84],"beyond":[86],"budgeting.":[87],"After":[88],"that":[89,107,162],"pointed":[96],"out,":[97],"especially":[98,170],"terms":[100,172],"organizational":[102,175],"justice.":[103,176],"We":[104,160],"then":[105],"show":[106],"ability":[109],"managers":[111,182],"employees":[113,184],"participate":[115],"decision":[117],"making":[118],"accept":[121],"coaching":[123],"style":[125],"key":[129],"factor":[130],"for":[131],"Moreover,":[135],"requirement":[137],"hinder":[139],"start":[142],"project":[146],"as":[147],"it":[148],"would":[149],"mean":[150],"change":[152,188],"mindset":[154],"difficult":[157],"achieve.":[159],"suggest":[161],"great":[166],"benefits":[167],"perceived":[174],"But":[177],"able":[186],"leave":[190],"their":[191],"comfort":[192],"turn":[194],"into":[195],"stretch":[196],"zones,":[197],"can":[198],"harvest":[199],"offers.":[206]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}