Which of the following is incorrect regarding budgeting styles:

		a. In an authoritarian style of budgeting, unit mangers have little say in the targets that are set.
		b. A more participative-style budget process will produce a number of advantages including managers having more ownership in targets
		c. In an authoritarian style of budgeting, senior management always set targets that are too difficult to achieve.
		d. A participative-style budget process can be time consuming and require greater communication between the accounting department and department managers.