$$TB MC Qu$.8-5($Static$)$ Which of the following is$...$

Which of the following is not an advantage of using self$-$imposed budgets?

Multiple Choice

They recognize individuals at all levels of the organization as members of the team whose views are valued by top management.

They are often more accurate than estimates prepared by top managers because front$-$line workers have more intimate knowledge of dayto$-$day operations.

They generally increase motivation by allowing people to participate in setting their own goals.

They are often more accurate than estimates prepared by top managers because front$-$line workers bring a broad strategic perspective to the budgeting process.