An activity$-$based costing system may not be embraced by a company's managers because they Blank$\_\_\_\_\_\_.$

Multiple select question.

are concerned that the new system is linked to the performance evaluation and reward system

consider it unimportant because it does not replace the existing system for external reporting

see the implementation as an accounting project disconnected from their jobs

are threatened because ABC profitability data contradicts historical and cultural norms