The most significant manager evaluation and goal congruence issues arise because of inconsistencies between the following methods of choosing among alternatives for capital budgeting purposes:
A. payback method and the net present value method
B. net present value method and the internal rate of return method
C. payback method and the internal rate of return method
D. net present value method and the accrual accounting rate of return method

Payback period method: This method talks about the time period in which the initial investment amount should be recovered. It can be in days, months, or years.

Net present value method: In this method, it shows the profitability of the project whether the project should be accepted or not.

It can be computed by

= Present value of all year cash inflows - Initial investment

Internal rate of return method: It refers to that rate in which the net present value of the project should be equal to zero

Accrual accounting rate of return method: In this method, the calculations are done based on the accrual method that means when the income is earned but not received.

In the given situation, the net present value method and the accrual accounting rate of return method apply because of the inconsistencies they are facing.