Which of the Following Statements About Management by Objectives (MBO)

Which of the following statements about management by objectives (MBO) is false?

A) It is a management philosophy that bases an employee's evaluations on whether the employee achieves specific performance goals.
B) Employee involvement is high in MBO.
C) It is a set of mutually agreed-upon objectives that are measurable and specific.
D) It is best suited for managing the performance of employees who work in contexts in which subjective measures of performance can be quantified.
E) Employee performance can be gauged by referring to the degree to which the employee achieves results that are consistent with the objectives.