ABC Ltd, a toy manufacturer, had downsized recently due to economic downturn and now operates with limited resources. Business-unit managers are forced to "do more with less". Meeting budgeted targets become more difficult. Their commitment to achieving the performance targets becomes more crucial than ever. The top management has decided increase business-unit managers' involvement in setting the budgets for the coming year. Requirement: Use a relevant theory (or concept) to justify the increase in budgetary participation