Which of the Following Has Contributed Most to Governments' Increased

Multiple Choice

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

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 Single Audit Act of 1984 (and 1996 Amendments) .