The correct answer is C managers.

The managers have the most responsibility for deciding the goals of the organization. Managers are people in charge of different sections or departments. Some of their duties include guiding and monitoring other employees' performance, setting targets for them, and ensuring a positive working environment for them. This indicates that managers will decide the path that other employees have to go through, meaning; they direct employees to follow the right track (towards achieving the organization goals and the section goals). They also decide on section goals, which also aim at achieving the organization's goals.