Which of the following statements is most correct about the selection of performance measures? a. The key stakeholders are the owners of the firm and therefore financial performance measures will always be the most crucial. b. In today's environment firms are likely to have an appropriate mix of both financial and non-financial performance measures. c. All firms must use financial performance measures such as ROI if they wish to maximise the value of the firm. d. In the contemporary manufacturing environment it is likely that non-financial performance measures will replace financial performance measures. e. Because of the focus on critical success factors, it is likely that non-financial performance measures will replace financial performance measures.