TY  - CHAP
AU  - Lorain, Marie Anne Francoise Gabrielle
A4  - Epstein, Marc
A4  - Manzoni, Jean-François
A4  - Davila, Antonio
PY  - 2010
DO  - 10.1108/S1479-3512(2010)0000020010
SN  - 978-1-84950-724-0
UR  - https://hdl.handle.net/20.500.14352/118278
AB  - Budgeting process has been largely criticized in the recent accounting literature. The responsiveness of budgets to fast-moving environments is now questioned. The purpose of this paper is to address this issue by suggesting that companies use Rolling...
LA  - eng
M2  - 177
PB  - Emerald books
KW  - Budget process
KW  - Rolling Forecasts
KW  - Financial planning
KW  - Environmental uncertainty
KW  - Management control system
TI  - Should rolling forecasts replace budgets in uncertain environments?
TY  - book part
VL  - 20
ER  -