Tirani Anggaran di Era Ekonomi Informasi: Sebuah Penantian Panjang Metamorfosis Budgeting Menjadi Beyond Budgeting dan Strategic Performance Management

The world economy has evolved from the Industrial Economy to the Information
Economy. During the Industrial Economy, financial and physical assets have played
important role for management in creating value and achieving excellence performance.
Budget is the main management tool for planning and controlling behavior of managers
and performance of organization. When organizations have entered the Era of
Information, management still uses traditional budget as management control system
which is too rigid to reflect today's fast moving economy. The traditional budgetary
system simply cannot accomodate the dynamic changes in competition and inovation.
Beyond Budgeting and Strategic Performance Management offers a new paradigm in
controlling organization and managing performance in the Era of Information which
is based on knowledge assets. The Balanced Scorecard (BSC) is a powerful tool to use.
Keywords : industrial economy, information economy, traditional budget, management
control systems, beyond budgeting, strategic performance management,
the Balanced Scorecard.