Which of the Following Is Not Assumed in Positive Accounting

Multiple Choice

Which of the following is not assumed in Positive Accounting Theory?

A) Individuals (including managers) are economically rational in their behaviour.
B) Individuals (including managers) are primarily motivated by self-interest.
C) The natural objective of managers is to maximise the wealth of the firm.
D) Managers are not indifferent in selecting accounting methods to use.