Why manager reluctant to participate fully in budgeting?

Managers may be reluctant to participate fully in budgeting due to a lack of time and resources, which can make the process seem burdensome. Additionally, they might feel that their input won't significantly influence the final budget or that the budgeting process is too rigid, limiting their ability to adapt to changing circumstances. Fear of accountability for budget variances can also discourage active involvement, as managers may worry about the repercussions of not meeting financial targets.