All of the Following Statements Are Correct Except

All of the following statements are correct except

A) Good decision-making depends on good information.
B) A vital element in communicating economic events is the accountant's ability to analyze and interpret reported information.
C) The origins of accounting are generally attributed to Socrates, a classical Greek philosopher, who promoted accounting as a social contract.
D) The information that a user of financial information needs depends upon the kinds of decisions the user makes.