There are some opponents of the traditional budgeting process. One argument is as follows; 'They tend to promote an inward-looking, short-term culture that focuses on achieving a budgeted figure rather than implementing business strategy and creating shareholder value over the medium to long term' (Neely et al. 2003, p. 25) Which of the following alternatives approaches to budgeting is consistent with the above view? Select one: O A. Beyond budgeting OB. Incremental budgeting O C. Zero based budgeting O D. Activity based budgeting O E. Flexible budgeting