Beyond Budgeting at Paradigma. The Paradigma group implemented a Beyond Budgeting approach beginning in October 2006. They held introductory workshops in February and March 2007 that convinced managers and the owner to adopt the approach. Initial steps included providing communication and discussion forums to engage all employees. While responses were mixed, including skepticism, the approach became a full model transformation known as FIRE (Flexible, Integrated, Respectful, Effective). A change manifesto was developed to establish a sense of urgency and outline new values, principles, and assumptions about human nature, laying the foundations for collaboration.