All of the following are criticisms of ROI except: Multiple Choice when evaluating managers using ROI, managers may increase ROI in a way that is inconsistent with the company's strategy when evaluating managers using ROI, managers may inherit committed costs over which they have no control and this makes it difficult to fairly assess managerial performance. a manager who is evaluated based on ROI may reject investment opportunities that are profitable for the whole company but would have a negative impact on the manager's performance evaluation under an ROI evaluation system, managers are encouraged to make investments that are profitable for the entire company, but that would be rejected when using the residual income approach.