@article{202312.0134,
	doi = {10.20944/preprints202312.0134.v1},
	url = {https://doi.org/10.20944/preprints202312.0134.v1},
	year = 2023,
	month = {December},
	publisher = {Preprints},
	author = {Andrzej Piosik and Anna Karmańska},
	title = {Impact of Digitalization on Budgeting Functions: An Investigation into Contingency Theory Perspectives},
	journal = {Preprints}
}