What is NOT a common challenge or pitfall that organizations may face when implementing rolling forecasts?

Resistance from managers who are accustomed to the traditional forecasting process and may see rolling forecasts as an additional burden.

Over$-$reliance on past performance and trends, which can lead to a backward$-$looking rather than forward$-$looking perspective.

Insufficient data quality and systems integration, which can hinder the ability to generate accurate and timely forecasts.

Lack of accountability for forecast accuracy, as the targets are continually shifting.