Using the management fashion perspective as a theoretical lens, we explicate the limited success of the beyond budgeting (BB) concept in Sweden from a supply-side perspective. The fashion perspective assumes that management concepts do not emerge or diffuse by popular demand, instead viewing the activities of supply-side actors, such as management consultants, professional associations, and academics, as crucial to the success of management concepts in a marketplace of potential users. We conceptualize a management fashion-setting process that enabled us to explore how and why actors have selected or rejected BB, how and why BB has been processed, the channels through which BB has been disseminated, and how and why supply-side actors interact (or do not interact) with other supply-side actors and other parties in these activities. Our findings suggest that a weakly mobilized supply side has produced heavily reduced, heterogeneous packages of rhetoric and design characteristics regarding the BB concept that have reached only a small portion of the target audience of potential adopters. Our study illustrates how barriers to diffusion are created on the supply side in the absence of the localization of BB.

以管理时尚视角作为理论视角，我们从供应方的角度解释了超出预算（BB）概念在瑞典的有限成功。时尚观点假设管理概念不会因大众需求而出现或扩散，而是将供应方参与者（如管理顾问、专业协会和学者）的活动视为管理概念在潜在市场中取得成功的关键用户。我们概念化了一个管理时尚设定过程，使我们能够探索参与者如何以及为什么选择或拒绝 BB，如何以及为什么处理 BB，传播 BB 的渠道，以及供应方参与者如何以及为什么互动（或不互动）在这些活动中与其他供应方参与者和其他各方互动。我们的研究结果表明，动员不力的供应方已经大大减少了关于 BB 概念的各种修辞和设计特征包，这些包只覆盖了一小部分潜在采用者的目标受众。我们的研究说明了在没有 BB 本地化的情况下，如何在供应方面产生扩散障碍。