Fewpal
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unwanted side effects which may arise from the imposition of budgets by senior management.

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The unwanted side-effects that might arise from the imposition of budgets by senior management include the following: 

(i) Non-acceptance of budgets. 

(ii) The budgetees might consider the method of performance evaluation to be unjust. 

(iii) Creation of anti-management cohesive work groups.

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