Which Statement Identifies an Important Consideration When Using Management by Objectives

Which statement identifies an important consideration when using management by objectives (MBO) as a performance appraisal tool?

A) The manager determines the objectives each employee should accomplish during the upcoming evaluation period
B) Employees determine the objectives their manager should accomplish during the upcoming evaluation period
C) The manager's role is supportive, assisting employees to reach goals by counseling and coaching
D) Managers should encourage employees to set lofty, difficult goals in an effort to stretch the employees to their maximum