Which of the following is NOT a criticism of using ROI as the only performance measure?

A) it may incentivize short-term decisions at the expense of long-term planning

B) it may incentivize decisions that are effective at the division-level, but not necessarily at the enterprise-level

C) it may incentivize employees to act in ways that are consistent with the overall goals and objectives of the organization

D) it may be to reliant on subjective or arbitrary allocations of capital