Management control systems in nonprofit organizations will probably never be as highly developed as those in

profitseeking firms. Which of the following is NOT a reason for this to occur?

A. Employees in nonprofit organizations have different motivation drivers and incentive drivers than their counterparts in

profitseeking firms.

B. There is less competitive pressure to improve management control systems in nonprofit organizations.

C. There are low levels of discretionary fixed costs in nonprofit organizations.

D. Organizational goals are less clear in nonprofit organizations.