Effetti collaterali dei target annuali. La soluzione è il Beyond budgeting. La bibliografia

Pubblichiamo di seguito la bibliografia completa dell’articolo “Effetti collaterali dei target annuali. La soluzione è il Beyond budgeting”, scritto da Angelo Corallo e Aurora Rimini, sul numero di Luglio-Agosto 2020 di Sistemi&Impresa.

PwC (2016), PwC’s 2016 Global Industry 4.0 Survey, https://www.pwc.com/gx/en/industries/industries-4.0/landing-page/industry-4.0-building-your-digital-enterprise-april-2016.pdf

Barrett M. E., Fraser L. B. (1977), “Conflicting roles in budgeting for operations”, Harvard Business Review, 55 (4), 137-146.

Pilati M., Salvemini S. (1988), “Il contributo della teoria dell’agenzia allo sviluppo del capitalismo manageriale”, Giornale degli economisti e annali di economia, 47 (3/4), 187-211.

Hope J., Fraser R. (2003), “New ways of setting rewards: the beyond budgeting model”, California Management Review, 45 (4), 104-119.

Hansen S. C., Otley D. T., Van der Stede W. A. (2003), “Practice developments in budgeting: an overview and research perspective”, Journal of Management Accounting Research, 15 (1), 95-116.

Hjartåker S., Kristiansen S. (2012), Beyond budgeting in Statoil: ownership towards ambition to action, Norwegian School of Economics (NHH), Master thesis.

Hope J., Fraser R. (2003), “Beyond budgeting”, Harvard Business School Press, Boston.

Sandalgaard N., Bukh P. N. (2014), “Beyond budgeting and change: a case study”, Journal of Accounting & Organizational Change, 10 (3), 409-423.

O’Grady W., Akroyd C., Scott I. (2017), Beyond budgeting: distinguishing modes of adaptive performance management, Advances in Management Accounting, Published online; 33-53.

Baccarani C., Giaretta E., Brunetti F. (a cura di) (2012), Il governo dell’impresa tra principi, modelli, tecniche e prassi, Giappichelli, Torino.

Bogsnes B. (2016), Implementing beyond budgeting: unlocking the performance potential, John Wiley & Sons, New York.
Mintzberg H., McHugh A. (1985), “Strategy formation in an adhocracy”, Administrative science quarterly, 30 (2), 160-197.

Chenhall R. H., Langfield-Smith K. (2003), “Performance measurement and reward systems, trust, and strategic change”, Journal of management accounting research, 15 (1), 117-143.

Bourmistrov A., Kaarbøe K. (2013), “From comfort to stretch zones: A field study of two multinational companies applying ‘beyond budgeting’ ideas”, Management Accounting Research, 24 (3), 196–211.

Hope J., Player S. (2012), “Beyond performance management: why, when, and how to use 40 tools and best practices for superior business performance”, Harvard Business Review Press, Boston.

L’articolo integrale è pubblicato sul numero di Luglio-Agosto 2020 di Sistemi&Impresa.
Per informazioni sull’acquisto di copie e abbonamenti scrivi a daniela.bobbiese@este.it (tel. 02.91434400)