Which of the Following Is Not One of the Positive

Which of the following is not one of the positive attributes of responsibility accounting?

A) Managers should understand the source of significant variances to budget and should be prepared to explain the reasons for discrepancies to senior management.
B) By assigning responsibilities for each cost,better cost control should result.
C) Senior management can more easily identify employees to blame.
D) Managers should take the initiative to correct unfavourable discrepancies.