Which of the Following Statements on Organizational Performance Measures Is

Which of the following statements on organizational performance measures is FALSE?

A) The five dimensions to assess service quality are empathy, assurance, responsiveness, reliability, and tangibles.
B) Learning refers to the ability to create new and unique goods and services that delight customers and create competitive advantage.
C) The two types of performance measures related to time are the speed of doing something and the variability of a process.
D) Flexibility is the ability to adapt quickly and effectively to changing requirements.