These days, I'm working on a research paper for Managerial Accounting class. Based on the guideline, we're required to compare and contrast various techniques of budgeting, as well as suggesting a suitable budgeting system for given conditions of organizational structure. I was told by some that these kinds of papers are typically given in graduate level. I'm happy though for I would have a chance to do some critical thinking, something that subjects like accounting apparently tend not to follow; at least as an important disciplinal element.