1. Using a single budgeting system globally that may conflict with national cultures
2. Knowingly introducing, or allowing employees to introduce, budget slack into the process that will misallocate resources or generate inequitable performance rewards
3. Treating short-term conditions as long-term conditions (or vice versa) to intentionally distort the effects of those conditions on the budgeting process
4. Pressuring employees to meet or exceed budget goals through the use of fraudulent accounting techniques
5. Encouraging employee participation in the budgeting process only to disregard that input
6. Engaging in "backwards budgeting" that justifies management decisions that have been previously determined-especially relative to employee layoff s and plant closures
7. Disregarding contingencies during budget preparation because those conditions cannot be quantified with extreme accuracy
8. Ignoring external performance measures and benchmarks (such as comparisons with competitors or customer satisfaction levels) and concentrating only on meeting internally selected financial targets
9. Allowing lower-level managers to participate in the budgeting process but not communicating necessary "big picture" assumptions-causing participatory budgets to be unrealistic and managers to fail to achieve targets
10. Promoting a "spend-it-or-lose-it" attitude, whereby organizational units reducing expenditures are punished, and units that spend unnecessarily are rewarded, in future periods 11. Mandating a uniform "across-the-board" organizational budget cut without giving employees the opportunity to justify current expenditures or to suggest alternative methods of achieving the desired cost reduction