By adopting a case study approach, this thesis aims to illustrate how rolling forecasts are implemented in a Beyond Budgeting environment. The thesis places emphasis on the middle managers’situation and their changed situation as a result of implementation of rolling forecasts as a planning tool as an alternative to budgets.
The case study has been conducted in one of the leading financial corporations in the Nordic countries. Through the use of qualitative research, the study takes a holistic view of analysing how rolling forecasts are used as a tool, the managers’ attitudes toward rolling forecasts, as well as how rolling forecasts affect managerial attention and behaviour.