What Is the Cultural Impact on Budgeting

What is the cultural impact on budgeting?

A) Lower-level managers in Germany,the United Kingdom,the United States,New Zealand,Canada,and Australia are less willing to accept the "fact" that top managers are more powerful than they.
B) Lower-level managers in Germany,the United Kingdom,the United States,New Zealand,Canada,and Australia are more likely to not accept top-down budgets.
C) Lower-level managers in Germany,the United Kingdom,the United States,New Zealand,Canada,and Australia are more likely to want to participate in budgeting,
D) all of the above