Özet:

The secret of success in today’s business model lies in the perfect functioning of planning, organization and control, which is the foundation of managers. Due to its budgeting, use and processes that play a key role in management control, it has recently been subject to significant criticism and debate. However, it would be a more realistic approach to systematically examining this subject rather than empirical evidence. They should consider the budget, which is the main element that reflects the level of implementation of the plans prepared according to the expectations and projections of the top management. The biggest factor that leads to poor financial performance and business failure in is the lack of budget use for planning and control. The biggest criticism of budgeting is that it is widely used to serve the objectives with various aspects, but it is seen as the biggest obstacle to innovation. Although the cross-budget system offers advantages to competing organizations in many industries, today the number of organizations implementing this approach is very small. In this study, before examining the severe criticisms that a universal technology has recently been exposed, the current state of budgeting was discussed. The article, which is a literary analysis, is structured in such a way as to contribute to the literature of current management accounting. This article provides a view of literature and development beyond the need for continuous budgeting in the context of sustainability, which is the background of traditional budgeting.

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