In "budgetary bullying", Armstrong explores the connection between organizational budgeting and workplace bullying. The article demonstrates that budgetary targets can be an efficient tool for managers to bully their employees. Using budgets and performance as examples, Armstrong offers a discussion about managerial accounting and its role in systematically distressing and pressuring the workforce. A quote extracted from the articl: "Who, from the security and relative comfort of a university business school, is to say that Mr. Boyle's zeal in impressing the importance of holding down labour costs upon his supervisors was unjustified?" (Armstrong, 2011, p. 640). You need discuss Armstrong's quote above concentrating on the role of budgets and performance measures in managerial accounting.