Exam 9: Behavioral and Organizational Issues in Management Accounting and Control Systems

Managers are often subject to intense pressures from their job circumstances to suspend their ethical judgment,which might include all of the choices below EXCEPT:

The characteristic of a management accounting and control system that means the language used and the technical methods of producing management accounting information not conflict within various parts of the organization is referred to as being:

When sales people are evaluated strictly on sales quotas:

An organization's code of ethics should not be integrated into the management accounting and control system design.

All of the following encourage ethical behavior among employees EXCEPT:

To help maintain goal congruence,organizations use:

At the center of many boundary systems is(are):

To the extent that an ethical hierarchy exists,________ have the least authority.

Explain why it is important to integrate the organizational code of ethics into the management accounting and control system.

Should management implement a new management accounting and control system without consulting employees? Why or why not?

The characteristic of a management accounting and control system that allows employees to customize applications for local decisions is referred to as being:

________ occur(s)when managers ask subordinates to discuss their ideas about the budget,but no joint decision-making occurs.

The ________ assumes that people find work objectionable and should therefore be monitored carefully.

Smoothing is a form of earnings management.

To promote ethical decision making:

Which BEST describes the purpose of a management accounting and control system (MACS)?

Behavioral considerations of a well-designed management accounting and control system include all of the following except:

In compensation plans,gain sharing:

An organization develops a code of ethics PRIMARILY because:

What is budget slack? What are the pros and cons of building slack into the budget from the point of view of (a)an employee and (b)a senior manager?