CMA adapted The budgeting process should be one that motivates managers and employees to work toward organizational

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CMA adapted The budgeting process should be one that motivates managers and employees to work toward organizational goals. Which of the following is least likely to motivate managers?

a. setting budget targets at attainable levels

b. participation by subordinates in the budgetary process

c. use of management by exception

d. holding subordinates accountable for the items they control

e. having top management set budget levels

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