Question three (Total marlc 4 marks word limit: 400 words) One of the main functions of budgets is evaluating performance. In this evaluation role, budgets serve as a useful standard of measurement. However, if budget performance is overemphasized when evaluating managers' performance, the managers might take undesirable actions such as padding the budget. Required: (reference the sources you have used (both in text and reference list) Identify four undesirable actions (other than padding the budget) that managers might take as a result of an overemphasis on budgets as a performance measure. Briefly explain how each action you have identified affects the long-term performance. (4 marks)