Factors that may account for harmful behavior due to budgetary control:

1. Worries About Cost-Cutting:
   Many employees may misunderstand budgeting as a process purely for cost-cutting. This perception can lead to resistance or fear among staff, causing stress and reducing morale, which ultimately hampers productivity. (1.67 marks)
2. Opposition to Unfair Targets:
   If the budgetary targets are perceived as unrealistic or unfair, employees may become demotivated and oppose the targets. This opposition can manifest as reduced effort, lack of cooperation, or even intentional underperformance to avoid unattainable goals. (1.67 marks)
3. Sub-Optimization:
   Departments may focus on achieving their specific targets at the expense of the overall organizational goals. This can lead to sub-optimization, where the actions taken to meet departmental budgets are not in the best interest of the company as a whole, resulting in inefficiencies and missed opportunities. (1.67 marks)