Which of the Following Statements Is Not True

Which of the following statements is not true?

A) Accounting controls are more effective means of control in a discretionary cost centre than an engineered cost centre.
B) Goal incongruence is present when the goal of an organisation's department differs from the goal of the whole organisation.
C) It is sometimes difficult to hold a marketing manager tightly accountable for sales, as sales are affected by many factors beyond the marketing manager's control.
D) Profit is a less than perfect measure of performance for a range of reasons that include the fact that monetary measures do not exactly measure all aspects of input or output.
E) In some situations it can be a fairly arbitrary decision as to whether a centre is established as a cost centre or a profit centre.