Organizing for
Empowerment

“As more large companies establish decentralized, market based
organizational structures, the boundaries between companies will
become much less important. Transactions within organizations will
become indistinguishable from transactions between organizations, and
business processes, once proprietary, will freely cross organizational
boundaries.”
Thomas W. Malone, “The dawn of the e-lance economy” in Malone et al “Inventing the organizations of the
21st century”, MIT 2003, p. 112 (originally published in HBR in 1998)
“A lattice organization is one that involves direct transactions, self-
commitment, natural leadership, and lacks assigned or assumed
authority. . . Every successful organization has a lattice organization
that underlies the facade of authoritarian hierarchy. It is through these
lattice organizations that things get done, and most of us delight in
going around the formal procedures and doing things the
straightforward and easy way.”
Bill Gore, Founder W.L. Gore & Associates, Creator of the “Lattice Organization”

“My thinking went like this. If Oticon was to compete with a serious
competitor like Siemens, we had to do something radically different. You
can’t just do it 10 percent different. You have to do it radically different
and use your imagination, gut feeling, whatever it is, and hope it will
work. So I was aware that I couldn’t simply read the same books as the
MBAs at Siemens. I had to find something that was unique and better.”
Lars Kolind, CEO Oticon, Creator of the “Spaghetti Organization”, 1991

“What is this global organisation? A global organisation has to invert the
pyramid of the organisational structure. It has to be more
entrepreneurial. It has to create, what I call, the democratisation of
organisations, where it is not people like us who are monitoring,
managing and hence, correcting what others should be doing. But it’s
about reverse accountability— that we are responsible to them to
enable them to achieve their goals. So, there have to be some radical
changes in the way we manage a global organisation. The other point is
that if you run an organisation like an inverted pyramid, then issues like
that of cultural integration are completely bypassed. That’s because
your job is primarily that of an enabler… Rather than running your
organisation in a military fashion, or in a manufacturing style, you run it
in a more enabled fashion where responsibilities, responses and result
expectations are clearly defined. In an enabling environment, you
create communities of interest, you create collaborative platforms, you
create sensitivity to global cultures… but you don’t intervene. At HCL,
we have seen a large degree of success with this management style.”
Vineet Nayar, CEO HCL Technologies, Creator of the “Inverted pyramid”, 2008

“Organizing for Empowerment”: Agenda
1. Destroy the office of the CEO!
2. Beyond-Budgeting-Principles
3. Devolved Network “sense and respond”
4. Outside in ”sense and respond”
5. Sphere of activity
6. The pyramid vs. the decentralized network
7. Characteristics of network cells and devolved networks within the new Beyond-Budgeting-Model
8. Internal markets
9. Careers within devolved networks
10. What happens to traditional departments?
11. How to make devolved networks real
12. Resources
13. Copyright & Terms of use

1. Destroy the office of the CEO!
At the beginning of 2008 HCL Technologies' CEO Vineet Nayer proclaimed a
provocative transformational journey: to verbally destroying the office of the
CEO and to put an end to command-and-control. The management world in
India was shocked. The rest of the management world, too. Truly today convinced to
create the first democratic workplace in the world, Vineet Nayer developed a new
structure of a reverse pyramid with empowerment of the front lines and internal
competition for projects. Sounds familiar? So let's have a look at the new kind of
“Organizing for Empowerment” within the Beyond-Budgeting-Model. This
publication describes in detail the Beyond-Budgeting-Principle “Organization”.
Other Beyond-Budgeting-Principles that are referred to are “Customers”,
“Autonomy” and “Responsibility”. With reference to a Beyond-Budgeting-
Transformation, the devolved network is key to the new model.

“The pyramid, the chief organizational principal of the modern
corporation, turns a business into a traffic jam. A company starts out like
a eight-lane superhighway – the bottom of the pyramid – drops to six
lanes, then four, then two, then becomes a country road and eventually
a dirt path, before abruptly coming to a stop. Thousands of drivers start
off on the highway, but as it narrows more and more are forced to slow
down. There are smash-ups and cars are pushed off on the shoulder.
Some drivers give up and take side roads or other destinations. A few-
the most aggressive – keep charging ahead, swerving, and accelerating
and bending fenders all about them.”
“The heart of the problem is the pyramid, the basic organizing principle
of the modern organization.”
Ricardo Semler, Creator of the “Circular Organization”

Many organizations and even complete
cultures are structured on hierarchically
power-relationships and governed from the top.

The main reasons why today the traditional pyramid structure is flawed are in short:
• A pyramid is too centralized
• A pyramid is too inward-looking
• A pyramid is too little customer-oriented
• A pyramid is too bureaucratic
• A pyramid is too much focused on control
• A pyramid is too functionally divided
• A pyramid is too slow and time-consuming
• A pyramid is too de-motivating
• A pyramid impedes work flow
• A pyramid builds organizational territories
A pyramid conflicts with todays
Critical Success Factors (CSF)!

To describe the “collapse” of pyramid-centered structures in dynamic and complex
markets, the “peach” model can be also used. This model is based on the General
System theory based upon Niklas Luhmann, whose modern representatives are
Gerhard Wohland and Matthias Wiemeyer.
In dull markets (1st picture), in which Taylorism is the leading management model,
impulses are transferred directly from the periphery to the center of the
organization. In the center decisions are met, work directions
are written, budgets are set and so on. Afterwards the information is passed back
to the periphery, where now the reaction to the impulse is carried out by the
periphery.
In complex and dynamic markets (2nd picture) the information derived from the
impulses at the periphery are different from the governance mechanism from the
center (directions, budgets) and more up-to-date, the periphery has a knowledge
advance compared to the center. Due to this information difference between the
periphery and the center the governance mechanism from the center “collapse” and
are no longer guilty. Instead the periphery uses their knowledge advance and
makes decisions without the center.
The pyramid does not proverbially “collapse” but the organization usually creates
more and more centralized functions e.g. Chief Ethics Officers, Chief Innovation
Officers etc. or process managers, or quality managers or policies.

The “peach” I: Dull markets
Decision
Center
Stimulus
t Periphery
r ke
Ma
Response
Source: Wohland, Gerhard; Wiemeyer, Matthias: “Denkwerkzeuge der Höchstleister”, Murmann 2007

The “peach” II: Dynamic and complex markets
Decision
Decision
Decision
Center
Decision
Stimulus Decision
t Periphery
r ke
Ma
Decision
Governance mechanisms from the
Response center collapse with increasing
complexity and dynamic
Source: Wohland, Gerhard; Wiemeyer, Matthias: “Denkwerkzeuge der Höchstleister”, Murmann 2007

2. Beyond-Budgeting-Principles
Source: BBTN4 – Transformation Case Study “Paradigma”, slide 18; BBTN7 - Master Courses, slide 7

3. Devolved Networks “Sense and respond”
When Eric Schmidt (CEO Google) refers to the “The Borg”, Dennis Bakke and Roger Sant (AES
Corp.) talk about the “Honeycomb”, Ricardo Semler (CEO Semco S/A) mentions the “Circular
Organization”, Terry Kelly (CEO W. L. Gore & Associates) talks about the “Lattice
Organization” or Graham Turner (CEO Flight Centre Ltd) refers to “Family, Village, Tribe”
they all mean the same. They all talk about their unique organizational structure that is a
“sense and respond” devolved network. These companies and Beyond-Budgeting-
Organizations may have some layers of hierarchy, but this special kind of hierarchy is named by
Thomas W. Malone a “loose hierarchy” in which no direction takes place and decisions are
met at the front lines. Many Beyond-Budgeting-Pioneers like e.g. Semco, Guardian Industries,
W.L Gore and Svenska Handelsbanken even do note have an organizational chart.
Semco's Survival Manual (the company's only written set of principles) lists the following
principle: “Semco does not use a formal organizational chart. Only the respect of the led
creates a leader. When it is absolutely necessary to sketch the structure of some part of the
company, we always do it in pencil, and dispense with it as soon as possible.”
Futher Ricardo Semler adds with reference to a organizational chart: “The organization chart is
the birth certificate of a business, nothing more and nothing less. It is only useful for people
whoa re unsure about the origins of a devision or a role. Organizational charts have their place
in the modern corporation – locked away in a filing cabinet.”

Instead of having centralized functions and departments (and dividing the
organization further into functions and departments) Beyond-Budgeting-
Organizations have a lean and living network of fully independent and
accountable teams, which represent the single network cells. These single
cells could be permanent teams, profit centers or ad-hoc and mostly voluntary task
forces. Voluntary based cells are mostly more enthusiastic and effective, and the
work seems not like in tayloristic systems to be ordered from above. If a single cell,
or team expands to much, it is divided. This cell devision takes for example place
at AES, Aldi, Svenska Handelsbanken, Dell and W.L. Gore. Mostly the cell size is
determined by the organization (and is of course different in the listed examples);
W.L. Gore's cell size if for example 150 team members, wheres teams at Google
have only 3 members.
With reference to a max. cell size, Malcom Gladwell pointed out, that teams should
not exceed 150 team members.
In general the single cells do not comprise specialists, but generalists.
Furthermore traditional tayloristic job descriptions are displaced by role
descriptions within the single cells. And these roles are about to change.

In order to make a devolved network real traditional roles have to undergo a deep
transformation. In the single cells employees have to be entrepreneurs, Mini-CEOs,
whereas traditional managers are advisors or keeper of shared values and
principles. Their role is to serve (s. also the concept of stewardship), to “lead from
behind” (Linda A. Hill), to be an “enabler” (Vineet Nayar) or to be a “catalyst”
(Ricardo Semler). Further traditional managers have within this “devolved
leadership” to be responsible for their empowered employees.
The following quotas from famous CEOs describe their new roles as CEOs:
\"My role is that of a catalyst. I try to create an environment, in which others make decisions. Success
means not making them myself.\" Ricardo Semler, CEO Semco S/A
\"If AES's mechanics push responsibility and accountability away from corporate headquarters-what is
left for you to do? How does empowerment redefine the role of the leader? Bakke: We-and all AES
leaders-end up having four roles. The first is to he advisers. We probably get more deference than we
deserve, but people listen to our opinions. The second is to be chief guardians of the principles. [...] Our
third role is to he chief accountability officers.If no one else holds you accountable, or if for some reason
the teams don't hold themselves accountable, we're the backup players. We ask, \"Well, how did it go? How
did we do?\" [...] What's your fourth role? Bakke: We're the chief encouragers. We celebrate with AES
people. We attend orientations and plant openings. We give the speeches at five-year anniversary parties.\"
Dennis Bakke, former CEO AES Corp.

“The idea of me as CEO managing the company is a misperception. My goal is to provide the overall
direction. I spend a lot of time making sure we have the right people in the right roles. You know the joke, \"I'm
from corporate, and I'm here to help.\" We don't need unuseful, unvaluable corporate help. We empower divisions
and push out responsibility. We're so diversified that it's impossible for a CEO to have that depth of knowledge --
and not even practical. It's never about the CEO. You're an associate, and you just happen to be the
CEO. We don't like anyone to be the center of attention. Certainly it was big news internally that our last CEO
decided to retire, but not as big news as at a public company where the top spot has the command-and-control
roles and takes the center of attention.” Terry Kelly, CEO W.L. Gore & Associates
“I spent a lot of time to visit regions and branches and to challenge teams to increase their performance.” Arne
Martensson, CEO Svenska Handelsbanken, when asked what his new role as CEO looks like
Eric Schmidt, CEO Google, does not see himself as a decision-maker-in-chief, but believes that his job is to make
sure contentious issues get resolved in a timely manner.
“Thus, in HCL, we have launched an initiative that’s called: “Destroy the office of the CEO.” In my mind,this whole
CEO mantra as one who is a larger-than-life decision-maker, a visionary is something that belongs to the past. The
younger generation and the next generation of business imperatives are about CEO accountability of making the
enabling functions happen to create a collaborative environment, to create openness, to create a learning ground,
so that people can create value at the interface where the leaders don’t participate. So, the relevance of leadership
in tomorrow’s world is a question mark. And it moves away from this thought of a single man taking a decision to
being more an enabler. And if you are more of an enabler, you will be able to create significantly more value. My
belief is that of shared leadership or shared accountability— a more provocative word is inverse accountability,
where the leader is accountable to his employees, which does not exist today. We believe in democratic values in
our day-to-day life, but we don’t run organisations democratically. Reverse accountability, of a leader to his
employees, will become a necessary imperative, and once it does become a necessary imperative, shared
leadership automatically emerges. Shared leadership is not amongst 5-6 people but amongst teams.” Vineet Nayar,
CEO HCL Technologies
“My view is that CEOs in the traditional sense are fast becoming irrelevant, and the sooner they realise that, the more
successful they will be. CEOs don’t have to be great talkers, but they do have to be great listeners. CEOs need to see their
role as enabling rather than initiating ideas; the next generation business imperatives are about CEO’s accountability of
creating enabling functions to bring about openness and build a learning ground in the organization.” Vineet Nayer, CEO HCL
Technologies

4. Outside in “sense and respond”
Classical 20th century organizations within the Industrial age usually used make-
and-sell, which means to develop products, produce them and then give the
customer an incentive to buy them. 21st high performing organizations work vice
versa using a sense-and-response approach (they work outside in “sense and
respond”). Every organization can easily apply an outside in sense-and-respond a
approach
●
Svenska Handelsbanken and Ahlsell e.g. work from the branch outside in
●
Semco, Dell and Toyota work e.g. outside in from the single customer order
or project
●
Southwest Airlines, AES, Guardian and W.L. Gore & Associates e.g. work from
single value creations streams or stakeholders
The modern 21st high performing organization is in this way “managed”
by the pull from the market and not from traditional “management”.
Waste and even damage to the organization occurs if “Management” interferes with
the “market-pull”. Every single person within the organization has to be aligned to
the market-pull.

Instead of organizing using classical hierarchical organizational charts, 21st century high
performing organizations are truly aligned to value creations streams between single
network cells, finally leading to the customer. Inverting make-and sell, these value
creations streams begin at the top with the customer and and with the leadership
team of the HQ (s. next page).
In accordance the single and independent network cells linking to the customer have the
most power.
For the 21st high performance organizations of the future, there are three known types for
“Organizing for Empowerment” to apply the Beyond-Budgeting-Principle “Organization”.
These three types can be used in combination and do not conflict with each other:
●
Profit center networks (e.g. Svanska Handelsbanken, Toyota and Ahlsell, dm drogerie markt)
●
Multi-project-organization or project orientated organization with temporary
centers of project teams established instead of permanent profit centers (e.g. Oticon, W.L.
Gore & Associates, Google)
●
Cross-organizational value creation networks between independent organizations
(e.g. Virgin)

Customer
Regions and Projects
Central service
providers
Leadership team
Value Creation Chart within project business, source: to lean on: Pflaeging, Niels: “Führen mit flexiblen Zielen”, Campus 2006 p. 238

5. Sphere of activity
21st century high performing organizations itself define their own so entitled “sphere
of activity”. This sphere of activity is originated by the business model of the
organizations, its shared values and principles, its brand, its vision and
mission etc. The next chart outlines this kind of new “Organizing for
Empowerment” followed by a brief comparison between organizing within the old
and the new model.
sphere of activity: core shared values, business model, mission, vision, brand
network cell comprising a fully accountable team
Market-pull: e.g. external customers, internal customers, competitors,
shareholders, environmental groups and initiatives and other stakeholders

6. The pyramid vs. the decentralized network
Traditional tayloristic command-and-control-model New Beyond-Budgeting-Model
(supports efficiency) (supports complexity)
Centralized functional hierarchy, Decentralized network,
“command-and-control“ “Sense-and-respond“
• “Bosses” rule! • “The market” rules!
• Top-down command and control • Outside-in sense and respond
• Top management is always in charge • Front-line teams are always in charge
• Centralized leadership • Devolved leadership
Source: To lean on BBTN5 - Case for Transformation, slide 7-9

7. Characteristics of network cells and devolved
networks within the new Model
Characteristics of a cell
• A cell contains several functions, roles and duties, which would within a tayloristic hierarchy
normally separated into different departments divisions and areas.
• A cell offers and sells products and/or services on its own, and is completely independent in its
decisions about them.
• A cell is focuses on internal and external customers and not on hierarchy
• A cell is fully accountable by the group leadership and is responsible for it’s own value-creation.
• A cell applies the complete and coherent 12 Beyond-Budgeting-Principles.
Characteristics of a truly networked structure
• A truly networked structure gains stability and resilience not through hierarchical power
relationships, or through “resistance from pressure”, but through external market-pull
• A truly networked structure is transparent, through open information systems.
• A truly networked structure shows its internal interactions in a simple manner,
base a truly networked structured on “market” and “pull” relationships.
• A truly networked structure creates a shared understanding of the “inside” and
“outside” relationships of the organization.
• A truly networked structure is not linked to hierarchy, but to value creation streams, based on
networking patterns.
• A truly networked structure applies the complete and coherent 12 Beyond-Budgeting-Principles.

8. Internal markets
During our intensive research on internal markets, we came to the conclusion, that
there are two “types” of internal markets:
●
The “traditional” internal market is characterized by that every cell makes and
sells products and/or services to internal or external customers and there are
internal transfer prices without profits. A very good example for an internal
calculation is the “accumulation of value calculation” used at dm drogerie markt
(which will be in detailed explained in one of our next publications)
●
The “second” type of internal market is used in project-based devolved
networks, that focus primary on innovation. In this kind of internal market, the
single projects, usually initiated by employees, compete for resources of all
kinds (people, money, support, etc.) to accomplish their project. This kind of
internal market is currently used at W.L Gore & Associates, Oticon, HCL
Technologies, The World Bank and Best Buy (eBay for HR).
This second kind of internal market can be best described as an \"Idea market\",
from the first idea until it is made real. Each idea representing a project /
temporary network cell.

9. Careers within devolved networks
When there's no classical pyramid, for sure no classical vertical career paths “up
the ladder” are possible. Companies e.g. like Oticon, Semco, AES or W.L. Gore &
Associates e.g. offer horizontal career development. If a people complies with the
by the company set requirements every position is open.
For example when W.L. Gore appointed a new CEO, no lists with names were made
and everyone was free to choose a new CEO they like. And to her surprise Terry
Kelly got the job.
Auro Alves at Semco developed himself e.g. from a truck driver to a product
inquisitor, then to junior purchaser, then to a manager spare parts a new products
sales and finally he has “plans” to become a consultant or supplier from at home to
Semco.
Traditional “job descriptions” are furthermore replaced by “job sculpting” which
means to create the job around the existing talent of a person and not to waste
talent. Job sculpting takes for example place at Oticon and W.L. Gore.

10. What happens to traditional departments?
Instead of having centralized departments, these tasks are handled by the
decentralized cells, whereas single cells comprise cross-departmental tasks.
For instance AES and Semco are well-known to have no central HR department.
Instead all HR tasks like hiring, firing, development etc. are handled at the plant
level within the single cells.
With reference to Sales, many Beyond-Budgeting-Pioneers like Toyota, Dell,
Guardian Industries, W.L. Gore & Associates, Idea, Southwest Airlines and Google
have chosen a direct sales structure without external retailers to have a direct
contact with their customers.
With reference to Finance, Lennard Franke, CFO Svanska Handelsbanken is only
responsible for external accounting, corporate controlling, coordination and
moderation of the internal markets, reporting in the ontext of annual visits. All
other Finance tasks are assigned to the individual branches/network cells of
Svenska Handelsbanken.
In this way, employees are HR Managers, Marketing Managers, Finance Managers,
Sales Managers, Quality Managers, Ethics Managers and so on in one single
person.

11. How to make devolved networks real
“But we realized that our company functioned not because of our
organization, but despite of it. This clearly had to change, and I saw no
other solution: except to discontinue the context of a formal
organization. So we threw it all away – and we introduced something
new [...]”
“The changes we will be making from 1991 to 1996 are as radical as the
sum of all the changes we made from 1904 to 1991.”
Lars Kolind, CEO Oticon in 1991 when Oticon transformed its organizational structure from a pyramid to a
devolved network structure
To make devolved networks real, the Double Helix Transformation Framework
can be used to transform the complete leadership model to Beyond Budgeting.

Organizational
change process
(John Kotter, “Leading Change” to “Our Iceberg
• Check for complacency and a false sense is Melting” to “a sense of urgency”
of urgency (use e.g. guiding questions
from the book)
• Create and increase a true sense of
urgency: • Change structure

Bring the outside in (use e.g. 3D • Change management processes
Models, videos, diagnostic, books ...) 3. Beginning • Align projects and decision processes

Behave with urgency every day with 12 principles and the values

Find opportunities in crises defined in the Case for Transformation

Deal with the NoNos
2. The neutral zone
Win hearts
and minds!
4.
2. 3. Communi-
1. 5. 6.
Pull Develop cate for 7. 8.
Create a Empower Produce
together a change under- Don't Create a
sense of all others short-term
guiding vision and standing let up! new culture
urgency to act wins
coalition strategy and
buy-in
• Write the Case for Transformation
• Build awareness through selective
Individual
action (e.g. abolishing budgets)
• Win hearts and minds, train for change process
empowering leadership styles and
1. Ending (William Bridges,
more transparency “Managing Transitions”)
Source: To lean on BBTN1 – Techniques for Transformation, slide 14; Kotter, John: “a sense of urgency”, HB Press, 2008

12. Resources
Online Resouces:
●
Explore & Transform: Vinet's Blog - Leading a transformational Journey: “Destroying the office of the CEO”, accessed
25th June 2008: http://vineet.exploreandtransform.com/?p=51
●
BBTN1 – Techniques for Transformation, accessed 21h July 2008 through http://www.bbtn.org
●
BBTN4 – Transformation Case Sudy Paradigma, accessed 25th June 2008 through http://www.bbtn.org
●
BBTN5 – The Case for Transformation, accessed 25th June 2008 through http://www.bbtn.org
●
BBTN7 – Master Courses, accessed 25th June 2008 through http://www.bbtn.org
●
BBTN12 – Beyond Budgeting in Practice – Presentation, accessed 21h July 2008 through http://www.bbtn.org
●
XING Beyond Budgeting Forum
●
Video: “Eric Schmidt at the Management Lab Summit”, accessed 25th June 2008: http://www.youtube.com/watch?v=juRkmecQD-8
●
Video: “Führen mit flexiblen Zielen”, accesed 22th July 2008: http://www.youtube.com/watch?v=iE3xfKAJ9EE
Articles/Case Studies:
●
Hill, Linda A; Hemp, Paul: “Where Will We Find Tomorrows Leaders. A Conversation With Linda A. Hill” in HBR Jan 2008
●
Barkhausen, Barbera “Jäger und Samler”, BrandEins, 02/2006, p. 83ff
●
Deutschman, Alan: “The Un-CEO”, Fastmagazine Issue 98, September 2005
●
Markels, Alex: “Power to the People”, Fastmagazine, February-March 1998, p. 156ff
●
“Wetlaufer, Suzy: ”Organizing for Empowerment: An interview with AES Dennis Bakke and Roger Sant” in HBR Jan-Feb 1999, p. 123f
●
Larson, Hendrik Holt: “Career Management in Non-Hierarchically Structured Organizations”
●
The Lattice Organization, W. L. Gore & Associates, Inc.
●
Case Study: “Revolution at Oticon A/S: The spaghetti Organization (Condensed)”, HBS Case, 2004
●
Case Study “Oticon”, MLab
●
Case Study “The World Bank”, MLab
●
Case Study “Best Buy”, MLab
●
'The larger-than-life CEO belongs to the past', BusinessToday, February 19, 2008 (
http://businesstoday.digitaltoday.in/index.php?option=com_content&task=view&issueid=21&id=3823&page=in&latn=2&Itemid=1)
●
“Change Master”, CEO Forum Magazine, 06/2008
Books:
●
Bakke, Dennis W: “Joy at work. A revolutionary Approach to Fun on the Job.”, PVG, 2005
●
Gladwell, Malcom: “The Tipping Point. How little things can make a big difference”, Little, Brown Book Group, 2006
●
Grant, Robert M.:”Cases to Accompany Contemporary Strategy Analysis”, Sixth Edition.”, Blackwell Publishers, 2007
●
Hamel, Gary: “The future of management”; HBS Press, 2007
●
Hope, Jerem:y; Fraser, Robin: “Beyond Budgeting. How managers can break free from the annual performance trap.” HB Press, 2003
●
Kotter, John: “a sense of urgency”, HB Press, 2008
●
Malone, Thomas W. et al: “Inventing the Organizations of the 21st century”, MIT, 2003
●
Malone, Thomas W.: “The future of work”, HBS Press, 2004
●
O'Reilly, Charles A; Pfeffer, Jeffrey: “Hidden Value. How Companies Achieve Extraordinary Results with
Ordinary People”, HBS Press, 2000
●
Pfeffer, Jeffrey: “The Human Quotation.”, HBS Press, 1998
●
Pflaeging, Niels: “Führen mit flexiblen Zielen. Beyond Budgeting in der Praxis.”, Campus, 2006
●
Semler, Ricardo: “Maverick!”, Random House Business Books, 1999
●
Semler, Ricardo: “The seven day weekend”, Arrow Books, 2004
●
Wohland, Gerhard; Wiemeyer, Matthias: “Denkwerkzeuge der Höchstleister”, Murmann 2007

13. Copyright & Terms of use
Copyright:
This paper except the logos and the front cover picture is licensed under a Creative Commons BY-SA License.
Credit: \"BBNET (www.beyondbudgeting.net)\" within the reference list
Recommended Quotation:
BBNET12 – Organizing for Empowerment, accessed on xx.xx.xxxxx through http://beyondbudgeting.net