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) Management accounting concerns the production of accounting information and reports that can be used to aid management's decision making and organisational control.
D) As budgeting involves future projections, it is not viewed as falling within the management accounting function.
E) Financial accounting is more standardised than management accounting.