This Good Practice Guideline critically assesses current budgeting approaches. It also examines innovations which have been developed to rectify perceived weaknesses in current practice. It then looks at ways in which a smaller number of organisations have moved beyond current practice to radically improve their financial and performance management, without employing ‘traditional’ budgeting approaches.
Continue reading
This content is not freely available. To access '21st Century Budgeting' you need to be one of the following:
ACA student
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
ICAEW member
Gain access to world-leading information resources, guidance and local networks. 98% of the best global brands rely on ICAEW chartered accountants.