The Four Key Behavioral Considerations in Management Accounting and Control

Multiple Choice

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.