Which of the Following Is Not an Organisational Benefit Deriving

Which of the following is not an organisational benefit deriving from promoting manager participation in budget setting?

A) It can result in a more informed budgetary process.
B) It can result in managers feeling greater commitment to achieving the targets set.
C) It can result in managers engineering budget slack.
D) It can facilitate manager learning.
E) All of the above are benefits arising from manager participation in budget setting.