Purpose Beyond budgeting has received an increased amount of scholarly attention in recent years. However, because most of the published research is discrete and unconnected, an overall picture of what is known about beyond budgeting has not evolved. Therefore, the purpose of this paper is to provide an overview of the available research on beyond budgeting. In particular, the authors compare conceptual papers that mostly stress the benefits of beyond budgeting with empirical evidence on beyond budgeting implementation and offer ideas for future research on beyond budgeting. Design/methodology/approach This paper uses systematic literature review methods. After an extensive database search and examination of references/citations, 32 papers were analysed with regard to bibliographical information, research design and findings. Findings Although proponents of beyond budgeting have put substantial effort into developing and promoting this concept, numerous empirical studies demonstrate that many organizations being investigated would still rather improve traditional budgeting than abandon it completely. This review also highlights the main criticisms of traditional budgeting, development of management control systems under beyond budgeting and factors hindering the implementation of beyond budgeting. Research limitations/implication This paper suggests that further research is needed on the scaling of beyond budgeting, organizational changes under beyond budgeting and challenges resulting from the implementation of beyond budgeting. Originality/value The paper is the first comprehensive literature review on beyond budgeting.

In this article, we aim to examine the responses of individual actors to the use of management controls during the hybridization of public-sector organizations. We draw on an institutional logics perspective and the literature regarding the role of management controls in hybridizing organizations to analyze findings derived from a single case study of a public university in Vietnam. We find that the partial hybridization of an organization is a factor that may explain individuals' responses toward competing institutional logics. In the Vietnamese university we studied, the management controls in use were not contested, unlike their contents and formulae. Similarly, the compartmentalization strategy by the organizational leaders was uncontested due to traditional institutional logics being left mostly untouched. To the literature on hybrid organizations, we add the notion of "partial hybridization" and offer an emerging markets case, as evidence of the role management controls play in hybridizing emergingmarket public-sector organizations has thus far been scant.

Purpose This study aims to examine interactions between multiple management accounting routines in integrating a new management accounting routine into a routine cluster. Design/methodology/approach This study uses a theoretical framework based on routine clusters, including routine complementarities. The authors use an in-depth case study to explore interactions of a management accounting routine integrating into a routine cluster. Findings The findings show that complementarity between an existing and a new management accounting routine facilitates integration of the new routine into a routine cluster. They also suggest that when an ostensive understanding of a routine exists, the integration of the new management accounting routine is stronger, as the new and existing routines in the routine cluster are more closely intertwined. Originality/value To the best of the authors’ knowledge, this paper is among the first to explore the role of intertwinedness of a new management accounting routine and existing organizational routines in integrating a new management accounting routine into a routine cluster. The findings imply that future management accounting research may need to distinguish between different forms of complementarity.

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