WU Management Budgeting in A Business Environment Discussion

I’m working on a management question and need the explanation and answer to help me learn.

Using information from a well-known accounting journal, provide a summary of a published article that relates to budgeting, the budgeting process, the value of budgeting, or generally related to the application of budgeting in a business environment.  Relate the article to your line of work and discuss why (or why not) the article is relevant in today’s business environment.