Which of the Following Is Not a True Statement

Which of the following is not a true statement?

A) Financial accounting concerns the preparation of financial reports for external users such as shareholders.
B) A lack of confidence in financial accounts would likely reduce investors' willingness to buy shares.
C) An important role of management accounting is to help a company that sells produce to a hotel decide whether it is safe to extend credit to the hotel. .
D) Budgeting can be viewed as falling within the management accounting function.
E) Financial accounting is more standardised than management accounting.