What Is the Benefit of Having People Participate in the Goal

What is the benefit of having people participate in the goal setting for their work?

A) People sometimes find ingenious ways to set easy goals and convince their bosses that they are difficult.
B) They may find ways to meet goals simply to receive a reward.
C) They may then not necessarily contribute to the company's success.
D) They tend to generate goals that people accept and pursue willingly.
E) They will set goals that are challenging and unattainable.