The correct answer is: C. Both the A and B.
Management accounting is a branch of accounting that provides financial and other decision-making information to managers within an organization. Management accounting information is used to plan, control, and evaluate the performance of an organization.
Management accounting deals with both quantitative and qualitative information. Quantitative information is numerical data that can be measured and analyzed. Qualitative information is non-numerical data that describes the quality of something. For example, management accounting might use quantitative information such as sales revenue, costs, and profits to evaluate the performance of a business unit. Management accounting might also use qualitative information such as customer satisfaction, employee morale, and brand reputation to evaluate the performance of a business unit.
Both quantitative and qualitative information are important for management accounting. Quantitative information can be used to measure and analyze the performance of an organization. Qualitative information can be used to understand the reasons behind the performance of an organization.