3. MethodologyThe case company was

3. Methodology
The case company was selected after company employees had mentioned to one of the authors that the organization had decided to change its budgeting procedure to a model based on inspiration from Beyond Budgeting. Data for the study were collected from multiple sources, including interviews, internal reports about the development of the budgeting system, budget reports, annual reports and information from the company Web site.

Our analysis of the budget reports and the internal reports about the development of the systemfocused on identifying elements adopted from the Beyond Budgeting model. Budget reports relevant at the time of data collectionwere studied. However, for reasons of conidentiality, we were only allowed to study those reports in a meeting room at the company’s headquarters. Furthermore, we studied annual reports from 2003 to 2008 together with information from the company’s Web site, with a focus on how the case company described its competitive environment.

Results (Indonesian) 2:

3. Metodologi
Perusahaan kasus dipilih setelah karyawan perusahaan telah disebutkan untuk salah satu penulis bahwa organisasi telah memutuskan untuk mengubah prosedur penganggaran untuk model yang didasarkan pada inspirasi dari luar Penganggaran. Data untuk penelitian ini dikumpulkan dari berbagai sumber, termasuk wawancara, laporan internal tentang pengembangan sistem penganggaran, laporan anggaran, laporan tahunan dan informasi dari situs Web perusahaan. Analisis kami dari laporan anggaran dan laporan internal tentang perkembangan yang systemfocused mengidentifikasi elemen diadopsi dari model luar Penganggaran. Anggaran melaporkan relevan pada saat data collectionwere dipelajari. Namun, karena alasan conidentiality, kami hanya diizinkan untuk mempelajari laporan-laporan di ruang pertemuan di kantor pusat perusahaan. Selain itu, kami mempelajari laporan tahunan 2003-2008 bersama-sama dengan informasi dari situs Web perusahaan, dengan fokus pada bagaimana perusahaan kasus yang dijelaskan lingkungan yang kompetitif.