For higher levels of management, responsibility accounting reports:

a. are more summarized than for lower levels of management

b. are more detailed than for lower levels of management

c. are rarely provided or reviewed

d. contain about the same level of detail as reports for lower levels of management

Option A is correct one.

Are more summarised than for lower levels of management

Explanation:

For higher levels of management, responsibility accounting reports are more summarised than for lower levels of management.

It is a summarised report facilitating the higher levels of management in order to keep a track of performance of low level management.