Stryckova, Lenka - In: Prague economic papers : a bimonthly journal of … 32 (2023) 4, pp. 411-445
This paper investigates current budgeting practices of Czech companies. The article aims to provide recent empirical … evidence on the impact of business complexity on budgeting in the Czech Republic, with the main focus on modern budgeting … methods. Despite the plethora of critical voices against traditional budgeting, budgeting remains an essential part of most …