Which of the Following Statements Is Incorrect

Which of the following statements is incorrect?
Responsibility accounting involves:

A) Segmenting an organisation into units of accountability based on function, geographic location or product.
B) Managers being held accountable for the performance of their department.
C) Determining the aspects of accountability for each manager based on their scope of influence.
D) Decentralizing authority and control by delegating responsibility to each unit.
E) Centralizing an organisation's accountability based on function, geographic location or product.