Answer:
a) tends to be different from business to business based on management needs.
Explanation:
In each specific business and industry there are different factors that are more important in one sector compared to another. Therefore, the managerial accounting information’s is prepared according to specific needs of the business.
The statements used to present this information is based on the importance give for the managers to each one of the statements. As the final idea is to take decisions with these statements the managers select specific accounting information regarding the specific problem or strategy that they are facing.