Which of the Following Is Not a Behavioral Issue That

Multiple Choice

Which of the following is not a behavioral issue that managers consider when they implement activity-based costing systems?

A) Gaining support of top management and creating a sense of urgency for the ABC effort.
B) Creating a guiding coalition of managers throughout the value chain for the ABC effort.
C) Education and training employees in ABC as a basis for employee empowerment.
D) Seeking only small short-run success as proof that the ABC implementation is yielding results.
E) Seeking only large long-run success as proof that the ABC implementation is yielding results.