The Accounting Shenanigan Used in the Dell Computer Case Can

question 34

Multiple Choice

The accounting shenanigan used in the Dell Computer case can best be described as:

• A) Recording revenue from exclusivity payments too soon or of questionable quality
• B) Shifting current revenue from exclusivity payments to a later period
• C) Shifting future expenses to the current period as a special charge
• D) Shifting current expenses to a later period

---

Definitions:

External-Unstable Attribution

An attribution where an individual believes an event is caused by changeable, external factors.

Stable-Controllable Attribution

An explanation pattern where success or failure is attributed to factors that are both lasting (stable) and can be influenced by the individual (controllable).

Luck

The phenomenon and belief that defines the experience of notably positive, negative, or improbable events.

Self-Perception Theory

Self-Perception Theory suggests that individuals develop their attitudes and feelings by observing their own behavior and concluding what attitudes must have caused them.