NEW TRENDS IN BUDGETING – A LITERATURE REVIEW

Budgeting is universally used all over the world. Budgets are the most powerful tool for management control, they are the key drivers and evaluators of managerial performance. However, in recent years criticism towards traditional budgeting has been notably increased. Researchers consider that tradi...

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Bibliographic Details
Main Author: Ildikó Réka CARDOȘ
Format: Article
Language:English
Published: Romanian Foundation for Business Intelligence 2014-06-01
Series:SEA: Practical Application of Science
Subjects:
Online Access: http://seaopenresearch.eu/Journals/articles/SPAS_4_56.pdf