When managers within the various units of an organisation are committed to aligning their goals with the goals set by top management, the result is:

A) goal congruence.
B) planning and control.
C) responsibility accounting.
D) delegation of decision making.

Goal Congruence

The alignment of individual objectives and organizational goals to ensure that all efforts contribute to the overall success.

Decision Making

The cognitive process of selecting a course of action from among multiple alternatives, often involving aspects of psychology, economics, and management.

Planning and Control

Planning and Control encompass the processes used by management to set goals, implement strategies, and ensure the organization's resources are used effectively and efficiently to achieve them.