The correct answer is: B. Responsibility accounting
Responsibility accounting is a type of accounting that focuses on assigning responsibility for costs and revenues to specific individuals or departments. This type of accounting is used to help managers track performance and make decisions about how to improve operations.
Focused accounting is a type of accounting that focuses on a specific area of a business, such as marketing or finance. This type of accounting is used to help managers make decisions about how to allocate resources and improve performance in a specific area.
Information accounting is a type of accounting that focuses on the collection and analysis of information. This type of accounting is used to help managers make decisions about how to improve operations and make better use of resources.
Blame accounting is a type of accounting that focuses on assigning blame for problems. This type of accounting is not typically used in business, as it can lead to finger-pointing and a lack of cooperation.
Here is a table that summarizes the key differences between the four types of accounting:
| Type of accounting | Focus |
| — | — |
| Responsibility accounting | Assigning responsibility for costs and revenues to specific individuals or departments |
| Focused accounting | Focusing on a specific area of a business, such as marketing or finance |
| Information accounting | Collecting and analyzing information |
| Blame accounting | Assigning blame for problems |