Identify Which of the Following Statements Should Guide the Design

Multiple Choice

Identify which of the following statements should guide the design of management control systems.

A) Always expect that individuals will act selflessly.
B) Consider both financial performance and nonfinancial performance.
C) Concentrate performance measures at the most critical points in the value chain.
D) Design incentives so that individuals who pursue their own self- interest are also achieving the organization's objectives.