Which of the Following Statements Regarding Behavioral Research Is True

Which of the following statements regarding behavioral research is true?

A) It is a normative approach.
B) The main concern of this type of research is how users of accounting information make decisions and what information they need.
C) Many studies have shown that there are no discrepancies between normative decision models and the actual decision process of users.
D) Since behavioral research is positive in approach, it is impossible to reach a conclusion regarding whether or not the usage of accounting data for decision-making purposes could be improved upon.