Which of the following do not typically engage in transactions with a company and thus are not essential for its survival?

A) Employees
B) Secondary stakeholders
C) Primary stakeholders
D) Investors
E) Customers

All 50 states have a workers' compensation system.

No significant differences exist between the accounting standards issued by the FASB and the IASB.

Benchmarking begins with:

A) determining the constraints within a given manufacturing process.
B) completely redesigning a business process to improve it.
C) studying organizations that are the best at a particular task.
D) a determination to only build products to meet specific customer orders.