Budgets need to be fair and attainable for employees to consider the budget important in their normal daily activities. Which of the following is not considered a human behavior problem?

A) Setting goals among managers that conflict with one another.
B) Setting goals too tightly making it difficult to meet performance expectation.
C) Allowing employees the opportunity to be a part of the budget process.
D) Allowing goals to be so low that employees develop a "spend it or lose it" attitude.

C