Identify the option which is not highlighting the importance of controlling.

Resistance from employee

The importance of managerial control lies in the fact that it helps in accomplishing organisational goals. Controlling also helps in judging accuracy of standards, ensuring efficient utilization of resources, boosting employee morale, creating an atmosphere of order and discipline in the organisation and coordinating different activities so that they all work together in one direction to meet targets.

The control system of an organisation may face resistance from its employees. It is a limitation of controlling.