Which of the following is not part of the current focus of management accounting? a. It emphasizes the use of cost information for strategic decision making. b. It measures and reports quality costs...

a. It emphasizes the use of cost information for strategic decision making.

b. It measures and reports quality costs as well as nonfinancial measures of quality such as defect rates.

c. It emphasizes the use of aggregated average cost information for individual products.

d. It tries to determine why activities are performed and how well they are performed.

e. None of the above.