Assertion (A) Managerial roles are dynamic in nature.
Reason (R) Managerial skills define managerial roles.

A. Both (A) and (R) are correct and (R) is the correct explanation of (A)

B. Both (A) and (R) are correct, but (R) is not the correct explanation of (A)

C. (A) is correct, but (R) is incorrect

D. (A) is incorrect, but (R) is correct

Answer: Option D