Choice "B" is correct. Participative budgeting requires input from multiple stakeholders and spreads the decision-making process over multiple layers of managers and individuals. Implementing this approach effectively is time consuming. Authoritative (top down) budgeting is faster.Choice "a" is incorrect. Participative budgeting promotes empowerment of a wide range of individuals in the organization, and motivation will likely increase, not decrease.Choice "c" is incorrect. Participative budgeting requires buy-in by a wide range of individuals in the organization, and acceptance will likely increase, not decrease.Choice "d" is incorrect. Participative budgeting requires input from the individuals most responsible for the details of the operation. Thus, it tends to be more accurate.