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“Advocates of the beyond budgeting philosophy claim that it supports decentralization and
employee empowerment initiatives that are required for firms to compete in today’s fast
changing environment.”
Source: Drury, C. (2015). Management and Cost Accounting 9th Edition, London: Cengage
Learning
Discuss the beyond budgeting philosophy and critically assess its relevance in today’s business.
Your discussion should highlight any potential solutions to mitigate the potential difficulties.
A good report is one that is well supported by academic literature and real-life cases
