Beyond Budgeting and Agile Software Development: A Conceptual Framework for the Performance Management of Agile Software Development Teams

摘要

Around the same time as the emergence of agile methods as a formalized concept, the management accounting literature introduced the concept of Beyond Budgeting as a performance management model for changing business environments. Both concepts share many similarities with both having a distinctly agile or adaptive perspective. The Beyond Budgeting model promises to enable companies to keep pace with changing business environments, quickly create and adapt strategy and empower people throughout the organization to make effective changes. This research in progress paper attempts to develop the Beyond Budgeting model within the context of agile software development teams. The twelve Beyond Budgeting principles are discussed and a research framework is presented. This framework is being used in two case studies to investigate the organizational issues and challenges that affect the performance of agile software development teams.