Ewolucja budżetowania w niepewnych czasach, czyli od czerwieni do fioletu

Tomasz Piwowarski

doi:10.60154/zeszytynaukowe18.2023.1.1.08

Published: 2022-12-01

No. 18 (2022)

Evolution of budgeting in uncertain times, from red to violet

Tomasz Piwowarski

Section: Zeszyty Naukowe Wyższej Szkoły Ekonomii i Informatyki w Krakowie

https://doi.org/10.60154/zeszytynaukowe18.2023.1.1.08

Abstract

This article reviews the evolution of planning and considers the answer to the question of what the approach to budgeting in uncertain times should look like. According to the author, this problem has gained particular importance during the ongoing crisis, as well as the experience of war, and earlier the pandemic. Looking for an answer to the question of which organizational model is most adequate in the current crisis, Lalux’s typology of organization paradigms and Vilber’s theory of consciousness development were used. Organizational models are represented by colour names – from red to violet. Lalux’s typology, which ends with turquoise organization, was extended by the author with the concept of violet organization. According to the author, the need to indicate a new model of organization results from the effects of the current crisis that a human being must face. The work examines how individual organizational paradigms translate
into the approach to budgeting.

Keywords:

budgeting , organizational paradigm , strategy

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Piwowarski, T. (2022). Evolution of budgeting in uncertain times, from red to violet. Journal of Management and Digital Transformation, (18), 145–170. https://doi.org/10.60154/zeszytynaukowe18.2023.1.1.08

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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No. 18 (2022)
Published: 2022-12-29

ISSN: 3072-5682

Publisher

Uniwersytet DSW Ideis

Licence CC