Which One of the Following Statements Does Not Describe Management

Which one of the following statements does not describe management accounting?

A) Management accounting information is concerned with reporting outcomes of past events to users external to the organisation.
B) Management accounting is concerned with reporting accounting and cost information to users within an organisation.
C) Management accounting information is used to plan levels of production and activity in the future.
D) Management accounting information is mostly concerned with the present and the future.