Análise ao sistema de controlo de gestão da Nors
: o caso do paradoxo do modelo Beyond Budgeting na Nors

  • Maria Corte-Real Lencart Ferreira Miranda (Student)

Student thesis: Master's Thesis


In the 1990s has emerged Beyond Budgeting, an alternative model to budget, which aimed to improve the responsiveness of organizations into the context in which they operate, through flexibility, transparency and delegation of autonomy. Beyond Budgeting can be implemented as a whole or partially, and one of the objectives of this investigation is to show how this partial adoption occurs. This investigation was carried out using the Case Study method analysing Nors organization, which has been using Beyond Budgeting model since 2012. Semi-structured interviews were carried out with different people of the Nors group to obtain information and data relevant to the investigation and the organization's Report and Accounts. The Beyond Budgeting model promotes flexibility and decentralization of decision-making and, therefore, it is paradoxical that the model under study is adopted by organizations with a culture of command and control that is still very present, as is the case of the institution under study. The goal of this Final Master's Work is to understand how the paradox of the adoption of Beyond Budgeting model affects, in practice, the Nors organization, and how the partial adoption of the model is carried out in the institution. It was exposed, with the present study, that the theoretical paradox of Beyond Budgeting model, in practice, does not affect its implementation. Partial adoption is one of the possible ways to adopt the model and since it is a flexible one, organizations can adapt it to their specific case. In conclusion, Nors has adopted Beyond Budgeting partially since its implementation, adjusting the model to its needs. The paradox of the model, although exists, does not negatively affect the organization, enhancing the creation of value by Nors.
Date of Award19 Jul 2021
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorLuís Marques (Supervisor)


  • Budget
  • Beyond Budgeting model
  • Control paradox
  • Partial adoption


  • Mestrado em Gestão

Cite this