A key difference between measuring performance of a manager vs. an organizational unit is:

• A. measures of performance of an organizational unit should not be affected by general economic conditions
• B. measures of performance of an organizational unit should not include government regulation issues
• C. benchmarking is only useful for measuring performance of a manager
• D. measures of performance of a manager should emphasize aspects that the manager can control
• E. nonfinancial performance measures should only be used to evaluate performance of a manager