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Advisor(s)
Abstract(s)
Nos anos 90 surgiu um modelo alternativo ao orçamento designado por Beyond Budgeting, cujo intuito era melhorar a capacidade de resposta das organizações ao contexto em que se inserem, através da flexibilidade, da transparência e da delegação de autonomia. O Beyond Budgeting pode ser implementado de forma total ou parcial e um dos objetivos desta investigação, é dar a conhecer como ocorre a adoção parcial do modelo e de que forma esta pode funcionar. Esta investigação foi realizada utilizando o método Caso de Estudo analisando a organização Nors, que recorre ao modelo Beyond Budgeting desde 2012. O modelo Beyond Budgeting fomenta a flexibilidade e a descentralização da tomada de decisão sendo, por isso, paradoxal que o modelo em estudo seja adotado por organizações com cultura de comando e controlo bastante presente, como é o caso da Nors. O objetivo deste Trabalho Final de Mestrado é perceber de que forma o paradoxo da adoção do modelo Beyond Budgeting afeta, na prática, a organização Nors, e como é realizada a adoção parcial do modelo na instituição. Verificou-se, com o presente estudo, que o paradoxo teórico do modelo Beyond Budgeting, na prática não afeta a sua implementação. A adoção parcial é uma das formas possíveis de adotar o modelo e sendo este um modelo flexível, as organizações podem adaptá-lo ao seu caso concreto. Concluindo a Nors adota o Beyond Budgeting de forma parcial desde a sua implementação, ajustando-o às suas necessidades. O paradoxo do modelo, apesar de existir, não afeta negativamente a organização, potenciando a criação de valor por parte da Nors.
In the 1990s has emerged Beyond Budgeting, an alternative model to budget, which aimed to improve the responsiveness of organizations into the context in which they operate, through flexibility, transparency and delegation of autonomy. Beyond Budgeting can be implemented as a whole or partially, and one of the objectives of this investigation is to show how this partial adoption occurs. This investigation was carried out using the Case Study method analysing Nors organization, which has been using Beyond Budgeting model since 2012. Semi-structured interviews were carried out with different people of the Nors group to obtain information and data relevant to the investigation and the organization's Report and Accounts. The Beyond Budgeting model promotes flexibility and decentralization of decision-making and, therefore, it is paradoxical that the model under study is adopted by organizations with a culture of command and control that is still very present, as is the case of the institution under study. The goal of this Final Master's Work is to understand how the paradox of the adoption of Beyond Budgeting model affects, in practice, the Nors organization, and how the partial adoption of the model is carried out in the institution. It was exposed, with the present study, that the theoretical paradox of Beyond Budgeting model, in practice, does not affect its implementation. Partial adoption is one of the possible ways to adopt the model and since it is a flexible one, organizations can adapt it to their specific case. In conclusion, Nors has adopted Beyond Budgeting partially since its implementation, adjusting the model to its needs. The paradox of the model, although exists, does not negatively affect the organization, enhancing the creation of value by Nors.
In the 1990s has emerged Beyond Budgeting, an alternative model to budget, which aimed to improve the responsiveness of organizations into the context in which they operate, through flexibility, transparency and delegation of autonomy. Beyond Budgeting can be implemented as a whole or partially, and one of the objectives of this investigation is to show how this partial adoption occurs. This investigation was carried out using the Case Study method analysing Nors organization, which has been using Beyond Budgeting model since 2012. Semi-structured interviews were carried out with different people of the Nors group to obtain information and data relevant to the investigation and the organization's Report and Accounts. The Beyond Budgeting model promotes flexibility and decentralization of decision-making and, therefore, it is paradoxical that the model under study is adopted by organizations with a culture of command and control that is still very present, as is the case of the institution under study. The goal of this Final Master's Work is to understand how the paradox of the adoption of Beyond Budgeting model affects, in practice, the Nors organization, and how the partial adoption of the model is carried out in the institution. It was exposed, with the present study, that the theoretical paradox of Beyond Budgeting model, in practice, does not affect its implementation. Partial adoption is one of the possible ways to adopt the model and since it is a flexible one, organizations can adapt it to their specific case. In conclusion, Nors has adopted Beyond Budgeting partially since its implementation, adjusting the model to its needs. The paradox of the model, although exists, does not negatively affect the organization, enhancing the creation of value by Nors.
Description
Keywords
Orçamento Modelo Beyond Budgeting Paradoxo de controlo Adoção parcial Budget Beyond Budgeting model Control paradox Partial adoption