In a responsibility accounting system:
select one:
a. managers are responsible for their departments' controllable costs.
b. each accounting report contains all items allocated to a responsibility center.
c. organized and clear lines of authority and responsibility are only incidental.
d. all managers at a given level have equal authority and responsibility.
e. outputs of the departments are not part of the evaluation process.

Option A                            

Explanation:

A responsibility model in accounting refers to the program that collects and offers administrators details to assess the performance of department heads. In other expressions, this is a framework used to assess how good departments handle expenditures and handles costs.

The responsibility accountability mechanism is built on the notion that agencies should be properly managed as accurately as possible. The director and upper-level  managers should not be responsible for the specific divisions daily activities.

In simple words, The accountability mechanism allows supervisors to manage and assign related costs depending on what they're doing at the moment.

the answer is account d