The evaluation of individual employees should be separated from the evaluation of the organization as a whole for which one of the following reasons?
A) A department in which an employee works always shows a better performance than the organization as a whole.
B) It allows for a clear link between the goals of individual employees and those of the organization.
C) Poor performance by employees may cause subunits to perform poorly.
D) Generally accepted accounting principles require separate evaluations of managers and the respective subunits.