Which of the following statements describes the reason why the concept of the information system Is important in financial accounting theory?
选项：

A:Standard setters need not be concerned about naïve investors who cannot properly evaluate Financial information.
B:The concept of the information system provides the basis of understanding efficient market Anomalies.
C:The concept of the information system helps in understanding the way in which information plays An important role in rational decision making.
D:The concept of the information system helps in understanding the motivation of managers to Undertake earnings management.