what is not a key difference between financial and management accounting

a) financial is prospective and retrospective, but management is only retrospective

b) traditionally, financial is more focused on recording and reporting, whereas management is used more for planning and control

c) Traditionally. financial accounting is subject to more external rules and regulations (rules drives) while management accounting involves more subjectivity

d) traditionally, financial accounting has focused primarily on financial measures, while managerial brings together financial and non-financial information