Which Statement Concerning the Balanced Scorecard Is Not True

Multiple Choice

Which statement concerning the balanced scorecard is not true?

A) The Global Reporting Initiative and the balanced scorecard have much in common.
B) The GRI approach is likely to shrink the role of the management accountant and expand the role of the financial accountant.
C) It tends to change the emphasis from production to customers.
D) None of the above, i.e., all are true statements.