See discussions, stats, and author profiles for this publication at: https://www.researchgate.net/publication/49133226 The Evolution of a Management Accounting Idea: The Case of Beyond Budgeting Article in SSRN Electronic Journal · January 2010 DOI: 10.2139/ssrn.1535485 · Source: OAI CITATIONS 9 READS 687 3 authors, including: Utz Schäffer WHU Otto Beisheim School of Management 167 PUBLICATIONS 576 CITATIONS SEE PROFILE All content following this page was uploaded by Utz Schäffer on 19 January 2017. The user has requested enhancement of the downloaded file. All in-text references underlined in blue are added to the original document and are linked to publications on ResearchGate, letting you access and read them immediately.