Which of the Following Statements Is Untrue

Which of the following statements is untrue?

A) Accountants' views of the measures that can be included in a management accounting performance measurement system have broadened considerably since the 1980s.
B) In the 1980s a concern arose that accounting systems put too much emphasis on a backward looking orientation.
C) In the 1980s a concern arose that accounting systems had too much of an inward looking tendency, with little attention given to an organisation's external commercial environment.
D) The 1980s saw growing importance attached to contribution margin management.
E) The 1980s saw development of a view that management accounting should develop more of a strategic orientation.