Which one of the following statements concerning approaches for the budget development process is correct?

a. The authoritative approach to budgeting discourages strict adherence to strategic organizational goals.

b. To prevent ambiguity, once departmental budgeted goals have been developed, they should remain fixed even if the sales forecast upon which they are based proves to be wrong in the middle of the fiscal year.

c. With the information technology available, the role of budgets as an organizational communication device has declined.

d. Because department managers have the most detailed knowledge about organizational operations, they should use this information as the building blocks of the operating budget.