Which of the Following Aspects Related to Budgeting and Human

Which of the following aspects related to budgeting and human behavior is not correct?

A) Budgets often produce strong reactions in people.
B) The preparation period for a participative budget is generally longer than that for an imposed budget.
C) A disadvantage of the use of budgets is that they always decrease employee motivation.
D) Personnel who do not participate in budget preparation are likely to lack a commitment in achieving their part of the budget.