Mike Shields was having dinner with one of his friends at a restaurant. His friend, Woody Brooks, a local manager of an express mail service, told Mike that he consistently overstated the amount of resources needed in his budget requests for his division. He also told Mike that year after year; he was able to obtain the budget requested. When Mike asked him why he did this, he replied, "It's a dog-eat-dog world out there. If I'm going to succeed and move up the ladder, I've got to perform well. Having these resources really helps." (Atkinson et al., 2007, Management Accounting, 5th Edition, p.514)

a) Discuss Woody's point of view related to budgeting and its roles in an organization. Is he justified in his approach?