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Literature Review from the year 2020 in the subject Business economics - Revision, Auditing, grade: 72%, Manchester Metropolitan University Business School, course: Finance and Strategy, language: English, abstract: The objective of this paper is to synthesise available research and empirical studies on the association between uncertainty and the usefulness of the traditional budget as well as its different functionalities. Furthermore, the aim is to critically examine conclusions that support or contradict the criticism about traditional budgeting in times of uncertainty. This review should create the foundation for further research to discuss the need for alternative budgeting systems and techniques, considering the findings of the use, preferences and concerns in different organisations.
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