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Answer (C) is correct . Management of a cost center is, by definition, only responsible for costs. To make management answerable for revenues as well undercuts the purpose of sound responsibility accounting.

Answer (A) is incorrect because Linking authority to responsibility through the budget is a sound principle of responsibility accounting.
Answer (B) is incorrect because Any well-designed responsibility accounting system should encourage employee involvement and participation.
Answer (D) is incorrect because Responsibility accounting is based on each level of management being responsible for its department’s operations and employees.