Beyond Budgeting (BB). Budgeting related factors to achieve business agility

The paper explores the concept of Beyond Budgeting (BB) by examining its practical implementation and the success rates among companies. It addresses key questions about BB's effectiveness in fostering business agility and identifies factors related to budgeting that influence this process. Through a thorough analysis of existing literature, case studies, and academic journals, the research aims to provide insights into the challenges and successes of BB implementation. However, the findings are limited by the research method and call for further empirical validation.