29 Jun Question ACCT 5060 – Final Exam
Question
ACCT 5060 – Final Exam
1. The four key behavioral considerations in management accounting and control system design include all of the following EXCEPT:
a. integrating the organization’s pay scale
b. using a mix of short- and long-term qualitative and quantitative performance measures
c. empowering employees to be involved in decision making and MACS design
d. developing an appropriate incentive system to reward performance
2. Pressures on managers to act unethically include all of the following EXCEPT:
a. pressures to act in the long-run best interest of the shareholders
b. solicitations for confidential information
c. requests to falsify reports
d. requests to bias information in favor of certain stakeholders
3. To the extent that an ethical hierarchy exists, _____ have the highest authority.
a. societal norms
b. legal rules
c. organizational norms
d. personal norms
4. When a manager’s and employee’s goals are aligned with organizational goals, it is referred to as:
a. a diagnostic control system
b. the intensity factor
c. goal congruence
d. monitoring
5. The roles of performance measurement systems in organizations include all of the following EXCEPT:
a. motivate employees to help the organization achieve its strategic objectives
b. help managers with resource allocation
c. create value from intangible assets as well as their physical and financial assets
d. communicate the company’s strategic objectives
6. The Balanced Scorecard is said to be “balanced” because it measures:
a. short-term and long-term objectives
b. financial and nonfinancial objectives
c. internal and external objectives
d. All of the above are correct.
7. The ______________ perspective of the Balanced Scorecard asks, “At which processes must we excel to satisfy our customers and shareholders?”
a. learning and growth
b. customer
c. process
d. shareholder
8. The __________ perspective of the Balanced Scorecard focuses
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