Which One of the Following Statements Is True Regarding the Decision-Model

Which one of the following statements is true regarding the decision-model approach to research?

A) A premise underlying this research approach is that decision-makers may need to be taught how to use information they are unfamiliar with.
B) This approach has become more important with the rise of empirical research in accounting.
C) Some advocates of newer approaches have declared that this approach is too scientific.
D) The decision-model approach does not parallel those of standard-setters because standard-setters must cope with the politics of the regulatory process.