Critics (For Example, the Beyond Budgeting Roundtable) of Traditional Budgeting

Critics (for example, The Beyond Budgeting Roundtable) of traditional budgeting assert that the budgeting process:

A) Fails to adequately compensate managers for accomplishing stated budgetary amounts.
B) Puts too much emphasis on the need for goal congruency.
C) Makes too much use of so-called linear compensation plans.
D) Fails to include sufficient budgetary details.
E) Does not include sufficient "budgetary slack."