Final answer:
The correct answer is (d) all of these are true.
Step-by-step explanation:
d) all of these are true
Statement (a) is false because accountants can benefit from systems studies, as they help identify areas for improvement in accounting information systems.
Statement (b) is true because system studies allow accountants to express their ideas for enhancing a system's efficiency and effectiveness.
Statement (c) is false because systems studies can involve accounting information systems, especially when accounting processes are being analyzed and improved.
Therefore, the correct answer is (d) all of these are true.