An accounting information system provides value by:

$($i$)$ improving products or services through information that increases quality and decreases costs;

$($ii$)$ providing timely and reliable information to decision makers; $($iii$)$ creating new products.

$($A$)$ only $($i$)$

$($B$)$ both $($i$)$ and $($ii$)$

$($C$)$ both $($ii$)$ and $($iii$)$

$($D$)$ both $($i$)$ and $($iii$)$