@article{KlingebielKlingebiel2022,
  author    = {Norbert Klingebiel and Maximilian Klingebiel},
  title     = {Zero-Based-Budgeting reloaded (?)},
  journal   = {IRZ - Zeitschrift f{\"u}r internationale Rechnungslegung},
  volume    = {17.2022},
  number    = {9},
  pages     = {395 -- 400},
  year      = {2022},
}