Organizations’ receptiveness to management accounting innovations: the Beyond Budgeting case. A study on the basic characteristics of the Beyond Budgeting Roundtable organizations

This thesis analyzes the prior findings in management accounting innovations research in order to provide further insight into the main variables associated with companies that might be receptive to new management accounting and control ideas. The purpose of the study is to explore if at least some of these variables could also be associated with Beyond Budgeting Roundtable (BBRT) organizations that have shown explicit interest in one of the latest management accounting innovations – the Beyond Budgeting initiative.
The results of the conducted analysis show that although these companies demonstrate a great variety in their main characteristics, some patterns may be observed. In particular: the BBRT members are more present in highly developed countries; about one fourth of the analyzed companies belong to software, information technologies, and consulting services; there is a significant amount of non-for-profit international, financial, health organizations, charities, and public service and regional development organizations in the BBRT membership lists.