Which of the Following Statements Is True Regarding Accountability

Multiple Choice

Which of the following statements is true regarding accountability?

A) Accountability refers to a narrower concept than does stewardship.
B) Measurements based on the accountability objective include earnings per share but not return on investment.
C) The question of which valuation system provides the best input for accountability-oriented measurement is unimportant.
D) Accountability refers to the responsibility of management to report on achieving goals for the effective and efficient utilization of enterprise resources.