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Answer (A) is correct . A responsibility accounting system should have certain controls that provide for feedback reports indicating deviations from expectations. Management may then focus on those deviations (exceptions) for either reinforcement or correction.

Answer (B) is incorrect because The responsibility accounting system should not be used exclusively to assess blame.
Answer (C) is incorrect because The responsibility accounting system should not be used exclusively to give rewards.
Answer (D) is incorrect because Feedback reports concentrate on deviations, but not to the total exclusion of other budgeted variables.