Final answer:
The statement is TRUE as including uncontrollable items in performance reports can align behavior with corporate strategy by informing and steering the efforts of managers and employees.
Step-by-step explanation:
The statement that performance reports of responsibility centers may include uncontrollable items to influence behavior that is in alignment with corporate strategy is TRUE. Including uncontrollable factors in performance reports can serve as a way to inform managers and employees about external factors that may affect their performance. This awareness can steer their efforts and innovation towards corporate objectives, despite the challenges posed by these uncontrollable elements. It can also provide a more comprehensive view of the environment in which the responsibility center operates, leading to a better understanding of its performance context.