Which Steps Do Accountants Mostly Contribute to in the Decision-Making

Multiple Choice

Which steps do accountants mostly contribute to in the decision-making process?

A) Identifying the problem and then assigning responsibility.
B) Determining and evaluating possible courses of action and then reviewing the results of the decision.
C) Determining and evaluating possible courses of action, and then making a decision.
D) Making a decision and then reviewing the results of that decision.