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      Traditional budgeting during financial crisis 

      Lorain, Marie Anne; García Domonte, Aurora; Sastre Peláez, Francisco (Instituto de Economía Aplicada a la Empresa (Universidad del País Vasco UPV/EHU), 2015-10-06)
      [EN] This study examines the evolution of budgeting practices in the extremely difficult Spanish economic environment. In order to analyse if companies are still maintaining their budgeting process and if, right now, they ...