Which of the following statements about management control systems is FALSE?

a) profit - center managers always have more decentralized decision- making authority than cost-center managers

b) In designing management control systems, top managers must consider the system's impact on the employee behavior desired by the organization

c) the design of a management control system should consider the responsibilities of managers and the amount of autonomy they have

d) the management control system should be designed to achieve the best possible alignment between managerial effort and goal congruence