Adaptive Management: The book might advocate for adaptive management approaches that are more flexible and responsive than traditional static budgeting.

Decentralization: Hope and Fraser could emphasize the benefits of decentralization in decision-making, allowing greater autonomy for departments or teams.

Performance Management: They might discuss performance management beyond mere financial metrics, focusing on broader indicators and aligning them with organizational goals.

Rolling Forecasts: The book might propose the use of rolling forecasts rather than fixed annual budgets, allowing for continuous adjustments based on changing circumstances.

Responsibility and Accountability: Hope and Fraser could explore ways to establish responsibility and accountability without relying solely on budget-based targets.

Customer Focus: Emphasizing a customer-centric approach might be a theme, aligning strategies with customer needs rather than just internal financial goals.

Cultural Shift: The book might discuss the need for a cultural shift within organizations, encouraging collaboration, innovation, and continuous improvement.

Resource Allocation: Exploring alternative methods for resource allocation, such as dynamic resource allocation models, could be a focus.

Leadership and Change Management: Hope and Fraser might provide insights into leadership strategies and change management techniques necessary to implement "beyond budgeting" practices successfully.

Case Studies and Best Practices: The book might include case studies and examples of organizations that have successfully moved beyond traditional budgeting, illustrating best practices and real-world applications.