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 evolved little since the 1980s.
B) Financial performance measures tend to focus on performance in a specific time period that has past.
C) Improved employee morale has a forward-looking dimension as it points towards a likely reduction in staff turnover and increase in the care and quality of service provided.
D) Financial measures have limitations as they cannot measure all dimensions of organisational performance, such as customer loyalty and employee morale.
E) If managers focus too much on short term performance, they may take steps that damage an organisation's long term success.