Interviews took place at the case c

Interviews took place at the case company in the autumn of 2007 and the winter of 2007/2008. In total, 15 interviews were conducted with interviewees who represented different parts of the organization, both horizontally and vertically. The interviewees included the group’s chief financial officer (CFO) (executive vice president), two business-group directors (executive vice presidents), three business-group CFO's and three plant managers (representing two different business groups). Two corporate finance directors were also interviewed (as a new director was appointed after the initial interviews were conducted, both the new and the old director of corporate finance were interviewed), as were two deputy directors involved in budgeting.

Most of the interviews were structured around the themes outlined in the previous section. Of the 15 interviews, 12 were tape-recorded, transcribed and analyzed.Meeting summaries were made for the remaining three interviews. The transcribed interviews were coded according to the three points outlined in Section 2.1, and we also coded for information that explained the design of budgeting model. All information on how the budgeting model was designed was carefully examined and used in assessing the degree to which the design directions in the Beyond Budgeting literature had been followed.

Results (Indonesian) 2:

Wawancara berlangsung di perusahaan kasus pada musim gugur 2007 dan musim dingin 2007/2008. Secara total, 15 wawancara dilakukan dengan narasumber yang mewakili berbagai bagian organisasi, baik secara horizontal maupun vertikal. Yang diwawancarai termasuk kepala petugas kelompok keuangan (CFO) (wakil presiden eksekutif), dua direktur bisnis-kelompok (wakil presiden eksekutif), tiga bisnis-kelompok CFO dan tiga manajer pabrik (mewakili dua kelompok bisnis yang berbeda). Dua direktur keuangan perusahaan juga diwawancarai (sebagai direktur baru diangkat setelah wawancara awal dilakukan, baik baru dan direktur lama keuangan perusahaan diwawancarai), sebagai dua wakil direktur terlibat dalam penganggaran. Sebagian besar wawancara terstruktur sekitar tema yang diuraikan dalam bagian sebelumnya. Dari 15 wawancara, 12 yang direkam, ditranskrip dan ringkasan analyzed.Meeting dibuat untuk tiga wawancara tersisa. Wawancara yang ditranskrip diberi kode sesuai dengan tiga poin yang diuraikan dalam Bagian 2.1, dan kami juga kode untuk informasi yang menjelaskan desain model penganggaran. Semua informasi tentang bagaimana model penganggaran dirancang dengan hati-hati diperiksa dan digunakan dalam menilai sejauh mana arah desain dalam literatur luar Penganggaran telah diikuti.