Which of the Following Is Not True About the Challenges

Which of the following is not true about the challenges related to the budget process?

A) The budgeting process only involves senior managers.
B) Top managers do not want lower-level managers to participate in the budgeting process.
C) Managers use short periods of time to implement the budgeting process.
D) Lower-level managers who feel that top management does not "believe" in budgets are likely to be active participants in the budget process.
E) Lower-level managers who feel that top management does not "believe" in budgets are unlikely to be active participants in the budget process.