Question 1

The elements of an effective ethical control system include all of the following EXCEPT:

Accepted Answer

A) a statement of the employee's ethical responsibilities. 
B) an ongoing internal audit of the efficiency of the organization's ethical control system. 
C) a statement of the organization's values and code of ethics. 
D) a reward system for turning in those who violate the organization's ethical code. 
A) a statement of the employee's ethical responsibilities. 
B) an ongoing internal audit of the efficiency of the organization's ethical control system. 
C) a statement of the organization's values and code of ethics. 
D) a reward system for turning in those who violate the organization's ethical code.

Question 2

________ is when an employee alters his or her actions specifically in an attempt to manipulate a performance indicator.

Accepted Answer

A) Gaming the performance indicator 
B) Data falsification 
C) Smoothing 
D) Change management 
A) Gaming the performance indicator 
B) Data falsification 
C) Smoothing 
D) Change management

Question 3

Knowledge-based pay for employees is a form of:

Accepted Answer

A) input-based reward. 
B) output-based reward. 
C) outcome-based reward. 
D) None of the above is correct. 
A) input-based reward. 
B) output-based reward. 
C) outcome-based reward. 
D) None of the above is correct.

Question 4

For the process of control to have meaning,the organization must be able to identify and correct out-of-control situations.

Accepted Answer

A) True 
 B)False

Question 5

________ occur(s)when a superior simply tells subordinates what their budget will be.

Accepted Answer

A) Authoritative budgeting 
B) Stretch targets 
C) Consultative budgeting 
D) Budget slack 
A) Authoritative budgeting 
B) Stretch targets 
C) Consultative budgeting 
D) Budget slack

The elements of an effective ethical control system include all of the following EXCEPT:

________ is when an employee alters his or her actions specifically in an attempt to manipulate a performance indicator.

Knowledge-based pay for employees is a form of:

For the process of control to have meaning,the organization must be able to identify and correct out-of-control situations.

________ occur(s)when a superior simply tells subordinates what their budget will be.

How Management Accounting Information Supports Decision Making

The Balanced Scorecard and Strategy Map

Using Costs in Decision Making

Accumulating and Assigning Costs to Products

Activity-Based Cost Systems

Measuring and Managing Customer Relationships

Measuring and Managing Process Performance

Measuring and Managing Life-Cycle Costs

Using Budgets for Planning and Coordination

Financial Control

Filters

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

The elements of an effective ethical control system include all of the following EXCEPT:

________ is when an employee alters his or her actions specifically in an attempt to manipulate a performance indicator.

Knowledge-based pay for employees is a form of:

For the process of control to have meaning,the organization must be able to identify and correct out-of-control situations.

________ occur(s)when a superior simply tells subordinates what their budget will be.

How Management Accounting Information Supports Decision Making

The Balanced Scorecard and Strategy Map

Using Costs in Decision Making

Accumulating and Assigning Costs to Products

Activity-Based Cost Systems

Measuring and Managing Customer Relationships

Measuring and Managing Process Performance

Measuring and Managing Life-Cycle Costs

Using Budgets for Planning and Coordination

Financial Control

Filters