Final answer:
The correct answer to the student's question is 'c. people and computers as these are the resources most directly related to efficiency in an AIS, encompassing both human capital (skills and knowledge of workers) and physical capital (computers and technology used).
Step-by-step explanation:
The entities in an Accounting Information System (AIS) that are always considered in efficiency assessments are typically the resources that directly impact the processing of financial information and the overall productivity of the system. These are often related to the elements of physical capital and human capital within a business. The correct choice from the provided options would be c. people and computers. This choice aligns with the idea that human capital refers to the skills and knowledge workers possess to be productive, while physical capital includes, among other things, the computers and technology used to support their work. Physical capital per person indicates the availability and type of machinery and equipment, such as computers, that assist an individual in producing a good or service. Assessing the efficiency of an AIS does not solely focus on cash, inventory, fixed assets, or equipment, but rather on the interaction between the people using the system (human capital) and the technological resources (physical capital) like computers.