Which of the Following Does Not Apply to a Codificational

Multiple Choice

Which of the following does not apply to a codificational system such as accounting standards?

A) It is pragmatic because maximizing the standards is impossible.
B) Outputs are evaluated on the basis of whether they work correctly.
C) Outputs are evaluated on the basis of whether they provide information to users at a reasonable cost.
D) Outputs are correct in terms of deductive logic.