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(a) Explain the ways in which the attitudes and behaviour of managers in a company are liable to pose more threat to the success of its budgetary control system than are minor technical inadequacies that may be in the system. (15 marks)

(b) Explain briefly what the management accoun¬ tant can do to minimise the disruptive effects of such attitudes and behaviour. (5 marks)

CIMA P3 Management Accounting