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Dave noticed a pattern at the annual budgeting session of his company. Mid-level managers were asking for unrealistically high budgets, while top management was attempting

Dave noticed a pattern at the annual budgeting session of his company. Mid-level managers were asking for unrealistically high budgets, while top management was attempting to limit budgets under last year's actual expenditures. These management strategies are referred to as

A. tactical behaviours

B. budget resistance

C. budget breakdowns

D. bureaucratic budgeting

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