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

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

A) managers may be required to explain unfavorable outcomes whether or not they are in control of the factors that caused the outcomes.
B) managers have the ability to include budgetary slack to increase his or her chances of beating the budget.
C) managers may be required to explain unfavorable outcomes whether or not they are in control of the factors that caused the outcomes and managers have the ability to include budgetary slack to increase their changes of beating the budget.
D) managers may not be required to explain unfavorable outcomes whether or not they are in control of the factors that caused the outcomes and managers may not have the ability to include budgetary slack to increase their chances of beating the budget.