Delta company is adopting a Zero budgeting system. However, due to recent dynamic conditions such as inflation and environmental consideration. As head of the company accounting department, you advised the management to change the budgetary practice from zero budgeting to Rolling budgeting as the up-to-date budget will be always available which can lead to better motivation as the budgets are realistic. Required: What are the difficulties that Delta company will face when they change their budgetary practice