Paraphrase After reading the journal article I found that it was interesting that there are antiquated versions of budgeting that are being used today when these systems such as better budgeting or beyond budgeting exist. For myself, the idea of beyond budgeting is more appealing as it takes away management's view, of money is a priority. It allows for a management style that focuses not on how well an organization can fit within the constructs of the budget provided, but how well the employees are performing and how their performance is affecting the overall company bottom line. The article also speaks about how stability and change can coexist and through the article they discuss how most believe they must be separate because change causes too many unknowns and stability doesn't allow for change to take effect