For higher levels of management, responsibility accounting reports

A) are more detailed than for lower levels of management
B) are more summarized than for lower levels of management
C) contain about the same level of detail as reports for lower levels of management
D) are rarely provided or reviewed

Responsibility accounting reports for higher levels of management are more summarized because these executives focus more on the overall performance of the company and making strategic decisions, rather than on specific details. The reports provide an overview of how each department or unit is contributing to the company's success, without getting bogged down in the specifics.