The survey in this CIMA research report explored claims in recent literature that managers are now generally dissatisfied with budgeting processes and ought to be considering methods that move beyond budgeting.

Tests were undertaken to discover:

- What attitudes financial and non-financial managers in the survey companies had towards budgeting and whether these differed between the two groups
- What changes had taken place in budgetary practice and how finance and non-finance managers perceived these changes
- Which underlying factors were most likely to cause negative attitudes towards the consequences of budgeting amongst respondents

This book gives a comprehensive analysis of the current use and changing use of budgets in medium-large organisations.

By combining the use of questionnaires, interviews and company visits with statistical analysis techniques, the research is able to provide key insights into finance and non-finance manager attitudes towards budgets.

The book is highly relevant to practitioners and students as it highlights the actual practice and use of budgets in medium-large companies, rather than presenting theoretical concepts and academic hypotheses.

• Provides a broad understanding of the current use and recent changes in the use of budgets
• Explains what has caused these changes and what is driving future change
• Investigates whether, and why, management accountants and non-financial managers have similar attitudes to budgeting and any recent changes