Which of the following is not an advantage of participative budgeting? a. It fosters a sense of…

Which of the following is not an advantage of participative budgeting?

a. It fosters a sense of creativity in managers.

b. It tends to lead to a higher level of performance.

c. It fosters a sense of responsibility. d. It encourages greater goal congruence. e. It encourages budgetary slack.