Firstly a video from Tom Sedge: TDD for Business Strategies – Developing Business Strategies Test-First.
The second one is from Bjarte Bogsnes, Vice President of Performance Management Development at the major international oil company, Statoil. It's on Beyond Budgeting – an agile management model for new business and people realities. If you give it a listen you'll understand why (even though I think budgets are essential) I'm not that keen on investing much time in annual budgeting. In his words, the approach "... is about rethinking how we manage organisations in a post-industrial world, where innovative management models represent the only sustainable competitive advantage ... releasing people from the burdens of stifling bureaucracy and suffocating control systems, trusting them with information and giving them time to think, reflect, share, learn and improve."
Remember he's talking about a massive oil company - not the easiest place to introduce agile thinking! Gives hope to the rest of us.