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to a significant extent. The basic idea underlying responsibility accounting is that a manager should be held responsible for

The basic idea underlying responsibility accounting is that a manager should be held responsible for those items-and only those Items-that the manager can actualy control to a significant extent. 

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True, "The basic idea underlying responsibility accounting is that a manager should be held responsible for those items—and only those items—that the manager can actually control to a significant extent.

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Statemetn is "True"

Responsibility accounting is appropriate where top management has delegated authority to make decisions. The idea behind responsibility accounting is that each manager's performance should be judged by how well he or she manages those items under his or her control.

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