Paraphrase it also goes into the discussion of how stability and change can coexist and by using budgeting can thrive. One factor they discuss is that budgeting is one of the top-tier ways that management exerts its control over an organization. They do this by creating a system of standards and then evaluating the actual performance compared to those standards to see how it's measuring up. They speak on how these practices need to adapt and take on the ideas of better budgeting and beyond budgeting systems. Better budgeting is essentially an improved version of traditional budgeting by adjusting the planning practices, techniques of budgeting, balance control, and flexibility