Dokulil, Jiří; Popesko, Boris; Kadalová, Kateřina - In: Amfiteatru economic : an economic and business research … 24 (2022) 59, pp. 236-250
Superlatives are commonplace in descriptions of traditional budgeting. Within managerial accounting techniques, it is one of the most frequently used, the most researched, but also the most criticized. While academics are largely united in criticism of traditional budgeting practices due to...
