管理会计双语题库：chapter 9

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1、Management Accounting, 6e (Atkinson et al.)Chapter 9 Behavioral and Organizational Issues in Management Accounting and Control SystemsObjective 11) A system is in control if it is on the path to achieving its strategic objectives.Answer: TRUEDiff: 1Terms: management accounting and control systemsObj

2、ective: 1AACSB: Reflective thinking2) For the process of control to have meaning, the organization must be able to identify and correct out-of-control situations.Answer: TRUEDiff: 1Terms: management accounting and control systemsObjective: 1AACSB: Reflective thinking3) The organization generates inf

3、ormation that helps decision makers assess whether the MACS is achieving its objectives.Answer: FALSEExplanation: An MACS generates and uses information that helps decision makers assess whether an organization is achieving its objectives.Diff: 1Terms: management accounting and control systemsObject

4、ive: 1AACSB: Reflective thinking4) Monitoring is the process of measuring the systems current level of performance.Answer: TRUEDiff: 1Terms: monitoringObjective: 1AACSB: Reflective thinking5) The term control in management accounting and control refers to the set of procedures, tools, performance me

5、asures, systems, and incentives that organizations use to guide and motivate all employees to achieve organizational objectives.Answer: TRUEDiff: 1Terms: management accounting and control systemsObjective: 1AACSB: Reflective thinking6) Which BEST describes the control function in a management accoun

6、ting and control system?A) MACS seeks out areas that are out-of-control but not for corrective action.B) MACS achieves cost reduction targets that are continually adjusted downward.C) MACS guides and motivates employees to achieve organizational objectives.D) MACS ensures performance standard goals

7、are being met.Answer: CDiff: 2Terms: management accounting and control systemsObjective: 1AACSB: Reflective thinking7) The five stages in the process of keeping an organization in control are:A) planning, implementing, measuring, evaluating and correcting.B) planning, executing, monitoring, evaluati

8、ng and correcting.C) budgeting, implementing, monitoring, evaluation and feedback.D) budgeting, executing, measuring, feedback and evaluation.Answer: BDiff: 1Terms: management accounting and control systemsObjective: 1AACSB: Reflective thinking8) All of the following are true regarding a control sys

9、tem for a MACS EXCEPT:A) a control system includes developing organizational objectives and executing a plan for implementation.B) a control system includes monitoring the current level of performance and comparing it to the planned level of performance.C) the same performance measures apply to all

10、organizations.D) the basic control process applies to all organizations.Answer: CDiff: 1Terms: management accounting and control systemsObjective: 1AACSB: Reflective thinking9) The monitoring phase of the process of control in MACS focuses on:A) research and development, design, manufacturing, marke

11、ting, and service.B) comparing the planned level to current performance to identify discrepancies.C) measuring the current level of performance.D) selecting measures to determine how well objectives are met.Answer: CDiff: 2Terms: management accounting and control systemsObjective: 1AACSB: Reflective

12、 thinking10) The evaluation phase of the process of control in MACS focuses on:A) comparing the planned level to current performance to identify discrepancies and consider corrective measures.B) measuring the current level of performance.C) returning the system to an in control state.D) selecting me

13、asures to determine how well objectives are met.Answer: ADiff: 1Terms: management accounting and control systemsObjective: 1AACSB: Reflective thinking11) Which BEST describes the purpose of a management accounting and control system (MACS)?A) A MACS defines the value chain and identifies nonvalue-ad

14、ded activities for a business.B) A MACS helps decision makers determine whether strategies and objectives are being met.C) A MACS offers a system of controls to ensure employees are meeting predetermined standards.D) A MACS provides a signal for management attention when areas are out-of-control.Ans

15、wer: BDiff: 1Terms: management accounting and control systemsObjective: 1AACSB: Reflective thinkingObjective 21) A well-designed management accounting and control system should focus strictly on long-term quantitative performance measures.Answer: FALSEExplanation: A well-designed management accounti

16、ng and control system should focus on long-term quantitative performance measures. However, the MACS must be designed so that the results of performance measurement are fed back to the appropriate units in the most expedient way possible. The information must be timely.Diff: 2Terms: management accou

17、nting and control systemsObjective: 2AACSB: Reflective thinking2) A well-designed management accounting and control system should incorporate the organizations ethical code of conduct.Answer: TRUEDiff: 1Terms: management accounting and control systemsObjective: 2AACSB: Reflective thinking3) Behavior

18、al considerations of a well-designed management accounting and control system include all of the following EXCEPT:A) short-term qualitative and quantitative measures.B) incentive compensation.C) information accuracy.D) the organizations ethical code of conduct.Answer: CDiff: 2Terms: management accou

19、nting and control systemsObjective: 2AACSB: Reflective thinking4) The two major categories of technical considerations for a management accounting and control system are:A) design and accuracy of information.B) relevance of information and scope of system.C) service and timely information.D) develop

20、ment and flexibility.Answer: BDiff: 2Terms: management accounting and control systemsObjective: 2AACSB: Reflective thinking5) The relevance of information in a MACS includes providing all of the following EXCEPT:A) the most accurate information possible.B) a global framework that can be applied uniq

21、uely to each division or unit.C) feedback on performance measures in a timely fashion.D) different costing methods for each division.Answer: DDiff: 2Terms: management accounting and control systemsObjective: 2AACSB: Reflective thinking6) Consistency is an important technical consideration for a MACS

22、 because:A) the system includes the organizations ethical code of conduct.B) the system provides feedbackC) the system needs to be applied globally across all the segments of the organizationD) the systems applications need to be capable of being customized for local decisions.Answer: CDiff: 2Terms:

23、 management accounting and control systemsObjective: 2AACSB: Reflective thinking7) Information is relevant in a MACS if:A) it can be applied in a flexible manner.B) it is inaccurate.C) it is inconsistent.D) it is late.Answer: ADiff: 1Terms: management accounting and control systemsObjective: 2AACSB:

24、 Reflective thinking8) The characteristic of a management accounting and control system that allows employees to customize applications for local decisions is referred to as being:A) timely.B) flexible.C) accurate.D) in control.Answer: BDiff: 1Terms: management accounting and control systemsObjectiv

25、e: 2AACSB: Reflective thinking9) 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:A) in control.B) accur

26、ate.C) consistent.D) Kaizen.Answer: CDiff: 1Terms: management accounting and control systemsObjective: 2AACSB: Reflective thinkingObjective 31) A major role for management accounting and control systems is to motivate behavior consistent with the desires of the organization.Answer: TRUEDiff: 1Terms:

27、 management accounting and control systemsObjective: 3AACSB: Reflective thinking2) When implementing a new management accounting and control system, it is BEST:A) to allow management to implement their ideas.B) for management to involve employees in the implementation.C) to involve consultants and i

28、mplement their experienced ideas.D) to engage in benchmarking.Answer: BDiff: 1Terms: management accounting and control systemsObjective: 3AACSB: Reflective thinking3) In a management accounting and control system design, behavioral expectations are BEST incorporated by:A) using a mix of short-term a

29、nd quantitative performance measures.B) developing a task-related control system.C) including the organizations code of conduct.D) monitoring behavior with time and motion studies.Answer: CDiff: 2Terms: management accounting and control systemsObjective: 3AACSB: Reflective thinking4) The four key be

30、havioral considerations in management accounting and control system design include all of the following EXCEPT:A) integrating the organizations 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

31、 and MACS design.D) developing an appropriate incentive system to reward performance.Answer: ADiff: 2Terms: management accounting and control systemsObjective: 3AACSB: Reflective thinking5) The _ assumes that people find work objectionable and should therefore be monitored carefully.A) MACSB) Human

32、relations movementC) Scientific management schoolD) HRMMAnswer: CDiff: 1Terms: scientific management schoolObjective: 3AACSB: Reflective thinking6) The underlying philosophy of the scientific management school developed at the turn of the century was:A) to foster a work environment that encouraged c

33、reativity.B) to use multiple performance measures.C) that people find work objectionable and money is a primary motivator.D) that employees want to feel they contributed value to their organization.Answer: CDiff: 1Terms: scientific management schoolObjective: 3AACSB: Reflective thinking7) How does t

34、he human resource model of motivation differ from the scientific management school?Answer: The scientific management school is based on the idea that most people find work objectionable and do not care about making decisions or being creative on the job: money motivates performance. The human resour

35、ce model of motivation recognizes that people find work enjoyable. This model encourages a high level of employee responsibility for and participation in decisions in the work environment. The model recognizes that individuals are motivated by both financial and non-financial compensation.Diff: 2Ter

36、ms: human resource model of motivationObjective: 3AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.8) Should management implement a new management accounting and control system without consulting employees? Why or why not?Answer: No. Management needs to include employ

37、ees in the implementation of any major change. If not, goal congruence may not occur, employees motivation could be low, and employees may be encouraged to engage in dysfunctional behavior. In addition, employees have the best knowledge about how to improve products and processes.Diff: 1Terms: manag

38、ement accounting and control systemsObjective: 3AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.Objective 41) When management implements their own ideas without involving employees, goal congruence may not occur.Answer: TRUEDiff: 1Terms: goal congruenceObjective: 4AA

39、CSB: Reflective thinking2) Companies who adopt a MACS generally agree with the human resources model of motivation.Answer: TRUEDiff: 2Terms: management accounting and control systemsObjective: 4AACSB: Reflective thinking3) Individuals are motivated by both financial and nonfinancial means of compens

40、ation.Answer: TRUEDiff: 1Terms: motivationObjective: 4AACSB: Reflective thinking4) The impetus for developing ways to improve employees morale and job satisfaction was:A) the scientific management school.B) the balanced scorecard.C) results control system.D) the human relations movement.Answer: DDif

41、f: 1Terms: human relations movementObjective: 4AACSB: Reflective thinking5) Assumptions of the human resources model of motivation include all of the following EXCEPT:A) employees prefer to follow highly-detailed, prescribed procedures.B) individuals are motivated by both financial and nonfinancial

42、awards.C) employees are knowledgeable about their jobs.D) individuals are highly creative, ethical, and responsible.Answer: ADiff: 1Terms: human resources model of motivationObjective: 4AACSB: Reflective thinking6) The contemporary management view of motivation, the _ is based on initiatives to impr

43、ove the quality of working life.A) balanced scorecardB) human resources model of motivationC) scientific management schoolD) results control systemAnswer: BDiff: 1Terms: human resources model of motivationObjective: 4AACSB: Reflective thinking7) What assumptions does the human resource model of moti

44、vation make about employees? Why is it important for management to understand these assumptions?Answer: Assumptions of the human resource model of motivation include:a. individuals are motivated by both financial and nonfinancial awards;b. employees are knowledgeable about their jobs; andc. individu

45、als are highly creative, ethical, and responsible.d. organizations operate under a system of beliefs about the values, purpose and direction of their organization.e. people find work enjoyable and want to participate in developing objectives, making decisions and attaining goalsTo design a motivatin

46、g work environment and reward system, it is important for management to understand these assumptions.Diff: 2Terms: human resource model of motivationObjective: 4AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.Objective 51) Ethics is a discipline that focuses on the i

47、nvestigation of standards of conduct and moral judgment.Answer: TRUEDiff: 1Terms: ethical control systemObjective: 5AACSB: Ethical reasoning2) A primary purpose of an organizations code of ethics is to encourage behavior that is consistent with the companys ethical and cultural norms.Answer: FALSEEx

48、planation: A primary purpose of an organizations code of ethics is to ensure behavior that is consistent with the companys ethical and cultural norms. The organizations code of ethics should not allow any behavior that is either legally or socially unacceptable.Diff: 1Terms: code of ethicsObjective:

49、 5AACSB: Ethical reasoning3) An organizations code of ethics should not be integrated into the management accounting and control system design.Answer: FALSEExplanation: An organizations code of ethics should be integrated into the management accounting and control system design.Diff: 1Terms: code of

50、 ethicsObjective: 5AACSB: Ethical reasoning4) The text reported survey results that linked cheating during a game of golf to unethical conduct on the job.Answer: TRUEDiff: 1Terms: ethicsObjective: 5AACSB: Ethical reasoning5) Monitoring focuses on measuring employee performance against stated objecti

51、ves.Answer: FALSEExplanation: Results control systems focus on measuring employee performance against stated objectives.Diff: 2Terms: results controlObjective: 5AACSB: Reflective thinking6) Consequences resulting from violating an organizations code of ethics should intentionally be vague to allow f

52、or maximum flexibility.Answer: FALSEExplanation: Consequences resulting from violating an organizations code of ethics should clear.Diff: 1Terms: code of ethicsObjective: 5AACSB: Ethical reasoning7) If the organizations code of ethics is more stringent than an individuals code of ethics, conflicts m

53、ay arise.Answer: TRUEDiff: 1Terms: code of ethicsObjective: 5AACSB: Ethical reasoning8) At the center of many boundary systems is(are):A) a set of ethical principles.B) congruent goals.C) tasks to control.D) earnings management.Answer: ADiff: 2Terms: ethical control systemObjective: 5AACSB: Ethical

54、reasoning9) An organization develops a code of ethics PRIMARILY because:A) the code allows for punishment of those who do not follow organizational ethical standards.B) it helps reduce ethical conflict by avoiding ambiguity and misunderstanding.C) the management accounting department finds it helpfu

55、l.D) it is required by law.Answer: BDiff: 1Terms: code of ethicsObjective: 5AACSB: Ethical reasoning10) According to the hierarchy of ethical principles presented in the text, an action prohibited by _ should also be unacceptable to _.A) legal rules, societal normsB) personal norms, professional mem

56、bershipsC) organizational norms, societal normsD) professional memberships, legal rulesAnswer: ADiff: 1Terms: ethicsObjective: 5AACSB: Ethical reasoning11) To promote ethical decision making:A) consequences of unethical behavior should be left undefined to allow for flexibility.B) a statement of the

57、 organizations code of ethics should be communicated to each employee.C) violators of the code of ethics should be allowed several warnings before severe consequences are imposed.D) management should be excused from adhering to the organizations ethical code of conduct when it conflicts with persona

58、l values.Answer: BDiff: 1Terms: code of ethicsObjective: 5AACSB: Ethical reasoning12) The elements of an effective ethical control system include all of the following EXCEPT:A) a statement of the employees ethical responsibilities.B) an ongoing internal audit of the efficiency of the organizations e

59、thical control system.C) a statement of the organizations values and code of ethics.D) a reward system for turning in those who violate the organizations ethical code.Answer: DDiff: 1Terms: ethical control systemObjective: 5AACSB: Ethical reasoning13) When a subordinate is caught padding an expense

60、report, the supervisor should FIRST:A) ignore the incident if it is the first offense.B) report the incident to the personnel department.C) confront the employee and ask him to submit a corrected expense report.D) take action that complies with the organizations code of ethics.Answer: DDiff: 2Terms:

61、 ethical control systemObjective: 5AACSB: Ethical reasoning14) If an employee observes management engaging in unethical behavior, the best thing to do FIRST is:A) ensure the facts are correct.B) present the facts to the local newspaper.C) do nothing and hope the problem resolves itself.D) immediatel

62、y report the incident to a superior.Answer: ADiff: 1Terms: ethical control systemObjective: 5AACSB: Ethical reasoning15) All of the following encourage ethical behavior among employees EXCEPT:A) having a system for employees to point out violations of the organizations code of ethics without fear of

63、 retribution.B) dealing promptly and consistently with persons who violate the organizations code of ethics.C) exemplary behavior demonstrated by senior management.D) protecting whistle blowers who report unethical behavior who have also acted unethically.Answer: DDiff: 1Terms: ethical control syste

64、mObjective: 5AACSB: Ethical reasoning16) 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:A) requests to tailor information to favor particular individuals or groups.B) pressures to ign

65、ore questionable or unethical practices.C) solicitations for confidential information.D) pleas to verify reports or test results.Answer: DDiff: 2Terms: ethical control systemObjective: 5AACSB: Ethical reasoning17) The two most common types of control are task control and results control. Define and

66、then explain when each is appropriate to use.Answer: Task control is the process of developing standard procedures to control human behavior so that a job is completed in a specified manner. Task control is most appropriate when there are legal requirements or specific rules and procedures that must be followed, when employees handle precious assets or liquid assets, and when the organization can control its environment and eliminate uncertainty and the need for judgment.Results control compares