Which of the Following Has Contributed Most to Governments' Interest

Multiple Choice

Which of the following has contributed most to governments' interest in activity-based costing?

A) GASB standards.
B) Implementation of innovative management approaches (such as TQM and SEA measures) in response to public demand for greater accountability and productivity.
C) Increased demand for high profile management tools to bolster the image of government.
D) The enactment of Sarbanes-Oxley legislation.