The Beyond Budgeting Institute is at the heart of a movement that is searching for ways to build lean, adaptive and ethical enterprises that can sustain superior competitive performance. We promote a set of principles that lead to more dynamic processes and front-line accountability. We help organizations adapt their management models to become empowered and adaptive organizations without losing control. Our main activity is the Beyond Budgeting Round Table (BBRT) which is a global network that helps organizations learn from world-wide best practice studies and encourages them to share information, past successes and implementation experiences to move beyond command and control.