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Our Agile Tales
Our Agile Tales
[Episode 8] Beyond Budgeting: 25 Years of Management Innovation
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Welcome back to Our Agile Tales as we continue our conversation with Bjarte Bogsnes, exploring case studies from his latest book, This Is Beyond Budgeting. The book distills nearly three decades of experience challenging traditional budgeting, targets, and control-based management.
In this final episode of the series, we discuss with Bjarte what distinguishes business models (external interaction) from management models (internal organization). He introduces the Viable Map, inspired by the Business Model Canvas, to help management teams assess their management model against the 12 Beyond Budgeting principles, considering business environment from SUSO (simple, understood, stable, orderly) to VUCA and employees on a Theory X–Y scale. He emphasizes the need for coherence between values/purpose-based leadership claims and often “fixed” budgeting processes, calling mismatches “poisonous gaps.” He argues listed companies can adopt beyond budgeting, as markets want sustainable performance, and recommends starting by separating budget purposes—targets, forecasts, and resource allocation—implemented in parallel. He contrasts beyond budgeting’s enterprise-wide focus with Agile’s origins in software, shares disappointing and rewarding client experiences, and points listeners to bbrt.org and key books.
Key topics and timestamps
- 00:00 Welcome and Guest Intro
- 01:09 Business vs Management Models
- 01:59 Viable Map Framework
- 05:16 Assessing Coherence Gaps
- 08:02 Empowerment Needs Process Change
- 09:40 Markets Wall Street Myths
- 12:08 Why Beyond Budgeting Sticks
- 14:34 Where to Start Separating Budgets
- 17:45 Pilots vs Big Bang
- 19:12 Disappointing Transformation Story
- 21:20 Most Rewarding Successes
- 23:06 Learn More About Beyond Budgeting
- 25:20 Wrap Up and Next Series
About Bjarte Bogsnes
Bjarte Bogsnes is Chairman of the Beyond Budgeting Round Table, a former global finance executive, and a leading thinker in management innovation. He is the author of Implementing Beyond Budgeting and This Is Beyond Budgeting, showing how organizations can replace rigid, calendar-driven systems with models built on trust, transparency, and adaptability — creating companies that are both more responsive and more human.
Follow Bjarte at:
https://www.linkedin.com/in/bjarte-bogsnes-41557910/
Music: https://www.purple-planet.com
Visit us at https://www.ouragiletales.com/about