Which of the following is not one of the positive attributes of responsibility accounting?

Question 8 options:

A)

By assigning responsibilities for each cost, better cost control should result.

B)

Managers should take the initiative to correct unfavourable discrepancies.

C)

Senior management can more easily identify employees to blame.

D)

Managers should understand the source of significant variances to budget and should be prepared to explain the reasons for discrepancies to senior management.