Cindy Jones, controller of Systematic Designs, believes that effective budgeting greatly assists in meeting the organization's goals and objectives. She argues that the budget serves as a blueprint for the operating activities during each reporting period, making it an important control device. She believes that sound management evaluations can be based on the comparisons of performance and budgeun schedules and that employees respond more favorably when they participate in the budgetary process. Kevin Dobbs. treasurer of Systematic Designs, agrees that budgeting is essential for overall organization success, but he argues that human resources are too valuable to spend much time planning and preparing the budgetary process. He thinks that the roles people play in budgetary preparation are not important in the final analysis of a budget's effectiveness. Contrast the participative versus imposed budgeting concepts and indicate how the ideas of Jones and Dobbs tit the two categories