Title: Managerial understanding and attitudes towards beyond budgeting in Ukraine

Authors: Herman Aksom

Addresses: Jyväskylä University School of Business and Economics, University of Jyväskylä, P.O. Box 35, FI-40014, Jyväskylä, Finland

Abstract: In order to find out how Ukrainian practitioners understand and evaluate management control innovation - beyond budgeting - this study examines their attitudes towards this concept and meanings they attach to it in the process of learning and sensemaking. Results show how the content and meaning of novel management innovation is reinterpreted and negotiated in new institutional context. Empirical evidences support the central statement of institutional theory, namely a replacement of practice's former technical functions by institutional facts, specific symbolic meanings and collective understandings. The findings reported serve to demonstrate the gradual replacement of brute facts and empirical reality of beyond budgeting concept by shared definitions, understandings and beliefs about the nature of this practice. The paper then discusses the relationship between managers' opinions and institutional context of Ukrainian business environment as a matter of impact of different institutional logics defined geographically.

Keywords: institutional effects; institutional logics; institutionalisation; value infusion; meanings; beyond budgeting; Ukraine.

DOI: 10.1504/IJMP.2019.10018491

International Journal of Management Practice, 2019 Vol.12 No.2, pp.171 - 199

Accepted: 29 Jun 2018
Published online: 29 Mar 2019 *

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