Question: Why do organizations need to apply the controllability principle? Select one of the following that best justifies the application of the principle. Group of answer

Why do organizations need to apply the controllability principle? Select one of the following that best justifies the application of the principle.
Group of answer choices
It makes it easier to design performance measures.
It makes it easier to measure non-financial performance.
Making employees accountable for uncontrollable factors can distort performance measurement and evaluation.

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