Compared to other countries, the Netherlands may be a small country, but surprisingly does feature a long Beyond Budgeting history thanks to the efforts of mainly Prof. Dr. Andre de Waal. From 1999 - 2007 he has conducted several primary research studies in the Netherlands, has published several articles in Dutch Controlling magazines and three Dutch books, and set up a Dutch online Beyond Budgeting diagnostic (the Beyond Budgeting Entry Scan (BBES)). Today Prof. Dr. Andre de Waal departed from the Beyond Budgeting mindset and focuses on research on the “High performance organization”.
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