Browsing NTNU Open by Author "Johanson, Bjørn Daniel"

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Budgetary control and beyond budgeting from a historical perspective - insights from re-visiting the 1922 book by James O. McKinsey

Berg, Terje; Johanson, Bjørn Daniel; Madsen, Dag Øivind (Journal article; Peer reviewed, 2024)

In this essay, we provide a macro-level historical perspective on the emergence of Budgetary Control as a discipline about 100 years ago. The classic book by James O. McKinsey on Budgetary Control is compared with more ...