A newly appointed CIO has issued a new IT strategic plan. Which of the following would be the MOST effective way for the CIO to ensure the IT management team is held accountable for the delivery of the plan?

A. Provide management training on IT strategic objectives.
B. Revise the managers' performance goals to include key objectives.
C. Enforce disciplinary action for managers if the plan is not delivered.
D. Update the IT balanced scorecard with key objectives.