As early as 1973, Cherrington and Cherrington state that it is not budgets per se, that have an effect on people, but the positive and negative consequences associated with budgets. That is, it is not the numbers that form the budget that have behavioural effects on participants, but rather the intentions behind the numbers, the intentions that are read into the numbers by participants, personalities of parties involved and so on. Consider the budgeting technique used by Slopes Ltd in Question 1 above. On reflection, what benefits and negative consequences do you consider may result from the budgeting technique used by Slopes Ltd