Ihis lh~sis has c\mdudet! thut Reyunt! fllldgding i., nul l"rt~ rTl.nn it~ cultural nrrgin. Nonethcless. lkyond Budgeting has workl'd, apparently. successful in culturally diverse t"Ountrics, This lends credence 10 th,... claim Ihal lkyond lludgeting can be exponcd abroad.
H''''e'er. ~ince Beyond Budgeting maintaillS a cultural ideruity c"eu in its most !!tneraI
prc~ntatinn a..ljustm"nl~ ,,~II be Il"e .. kd to adapt 10 foreign ~u!tures. This the~is shnlllJ. in that regard. h(, u.wful rUT """,archB"", ~nt! pradilinnBrs. "h<l want II. invI!Sligale :uljuslment~
lhal can be made. or how culmrc has its effect. I his thesis pro"idcs three sU!l£cstions for re .. ;earcher~ looking 10 fullow this pllth.
The !Irst is to conduct detailed case studies. rhe mOSI fruitful approoch should ~ 10 conduct the study in II multinational comp!ll\y that have cxponcd lkyond lJudgcting to II relali'ely cullural dilkrtnt ~ub~idiary. Adjustments Ihm hnv\!" been made. il"any, to il1Creil:;~ Ihe Iii <II"
!k)'ond Rtulgeling 10 Lhe I<.>\:al ~U!lurc ~an hQperull}
b-e
gent ... H""d [n upply fur other67
cmnpamCll In similar cultures - or with similar relativ~ position un one or ~
or
thedimensions.
Th~ s<:<.:ond is [n survey Herond Budgeting companies in different regiolU 011 the: cultur.d d;mcn~ion~ lind compare
the
results "ith the cullum! dimc:n5ion~ of Rc:yond Ri.iJgdin¥ inIhi~ Ihe~i~. /I. po~siblc hypo\Ju:sis could ~ Utal companies thai af'" cOfflish.'nl wilh fie)'o"d UUdgcting's culTural dimensions ,,;11 han' h.g ... prnfilahilit) hecalL'IC the concept should
work more efficiet1l1y.
Tile third is !O expand tbe scope or \!Jc, cullum) ilJlal)'sis hr ,Jru"ing un complementary
research on cultural dirrererlCe:S. Su.;h .. sloo)' ""Kllt! be LOn big to h3VC II scope of more than a hIIndful or cuunlna. But. em the other hand il "uuld allow for an increased Ic:ve! of demil.
For I!.xaml'1e. II!.! slUdy could compare Sweden
and
Norway and how Beyond Rudgeting i~applied in
the
IWO countries.In
thi, tho:si~ Iho: 1"0 counlries are Lr~;).je.J a~ t-quals, even if thereare
important cullura! dirrercno;~s ]x-t ....em tm,
cmmtrit!.~_Fur I'l'$l'archomo 10ukin& I(l understand the diffusion procC'S5 of management accounting inllOvatiOllll thill thc!lb could
be
useful. Since Ilofstede· 5 dimensions UTe l;l:omi, IkyundBudgcting· s cullural dimcnsioll5 could ulso
]x-USSigllWa score. Thut
,,,lUlu allowror
it to be usedin statistical IIlllllrsis of factors ill
thedi
Il'usion J'mc~.~sur
lk}und Bu.dgeting.G8
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