Undesirable Behavior Is Especially Common in a Bottom-Up Budget Environment

Multiple Choice

Undesirable behavior is especially common in a bottom-up budget environment because managers

A) may be required to explain unfavorable outcomes for amounts for factors they are able to control that caused the outcomes.
B) have the ability to include budgetary slack to increase his or her chances of receiving a favorable performance evaluation.
C) tend to employ tactical planning.
D) do not control excess spending, and often exceed budgeted expenses.