Tradisjonell budsjettering eller Beyond Budgeting : disharmoni eller harmoni : et casestudie av styringssystemet i Eidsiva bredbånd

In this study, we seek to understand different management systems. Furthermore, we evaluate what kind of management system will be productive and create value for Eidsiva bredbånd, which is a company in a dynamic business sector in Norway. The Beyond Budgeting philosophy argues that the traditional budget is no longer suited as a management system, considering the turbulent market we witness today. In order to adapt to changes in the surroundings, 12 leader- and management principles have been introduced. These principles aim to help corporations rethink how they manage, as well as how they can build a more adaptive and competitive management system. A lot of the literature we have applied in this study focus on traditional budgets and the shortcomings that are linked to them. Furthermore, Beyond Budgeting is fronted as the solution for management at present time and for the future. We have not found literature that examines cases of disunity in management systems between different divisions within a corporation. Neither have we found research that question whether or not a merger of the traditional and the dynamic management system could add value to a corporation. Eidsiva bredbånd has implemented parts of the dynamic management system. This is due to requirements from Eidsiva Energi. Nevertheless, Eidsiva bredbånd has also chosen to continue the use of traditional budgets internally. Our study examines how the management system in Eidsiva bredbånd has evolved, as well as how the hybrid model works for their company. Our main finding is that the human aspect has a big impact on how well a management system works. For Eidsiva bredbånd, the critical element is not necessarily which management system is being used. It is how the management system is applied that counts. Involvement and sharing of knowledge is highlighted as two important reasons for Eidsiva bredbånd to still use the traditional budget