Which of the following is true of goal congruence?

a$.$ Goal congruence occurs when top management has total control of the budgeting process, allowing only superficial participation from lower$-$level managers.

b$.$ Participative budgeting usually results in a lower goal congruence.

c$.$ The alignment of managerial and organizational goals is often referred to as goal congruence.

d$.$ Goal congruence occurs when a manager takes actions that improve budgetary performance in the short run but bring long$-$run harm to the firm.