What three guidelines help management accountants provide the most value to managers?

A.

(1) Understand the organization structure, (2) Employ a cost-benefit approach, and (3) Maintain integrity and credibility in every aspect of the job

B.

(1) Decision-making, (2) Planning, and (3) Control

C.

(1) Employ a cost-benefit approach, (2) Recognize behavioural and technical considerations, and (3) Identifying relevance and that decisions require "different costs for different purposes"

D.

(1) Planning, (2) Control, and (3) Performance evaluation and learning