Which One of the Following Statements Best Describes Management Accounting

Which one of the following statements best describes management accounting? Management accounting:

A) assists investors to understand how the business's managers reach their decisions.
B) is the principal mode of communication between a company's management and its shareholders.
C) assists managers in controlling the activities of the business.
D) is the means by which managers are made accountable to shareholders for their stewardship of the business.