[regularfry]

Or to the writer. Bjarte Bogsnes has written a couple of books on this; Implementing Beyond Budgeting is worth reading.

The core of the idea is that the decisions that the overall body makes are so much worse if you try to combine managerial control with budgetary control that you want to separate them as much as possible. Set goals; provide budgets; don't link the two. Yes, as an executive you have responsibility for the overall spend. So employ people you can trust to do that well, and don't sweat the details.