Which of the Following Characteristic(s) Relate(s) More to Managerial Accounting

Which of the following characteristic(s) relate(s) more to managerial accounting than to financial accounting?

A) A focus on reporting to personnel within an organization.
B) A focus on reporting to external parties.
C) An area of accounting that is heavily regulated.
D) A focus on providing information that is relevant for planning, decision making, directing, and control.
E) A focus on reporting to personnel within an organization and a focus on providing information that is relevant for planning, decision making, directing, and control.