What Does the Political Legitimacy Argument,as Outlined by Hines (1991),suggest

What does the political legitimacy argument,as outlined by Hines (1991) ,suggest?

A) The accounting profession consists of experts in technical knowledge of accounting, and therefore should be given authority to regulate accounting
B) The accounting profession used the development of the conceptual framework as a strategy to promote their self-regulation interests
C) The Conceptual Framework provides the authority to resolve technical issues with authority and legitimacy
D) As users are politically involved in developing the Conceptual Framework, the outcome has political legitimacy