Examlex
Which of the following is not an approach to accounting theory as categorized by Statement on Accounting Theory and Theory Acceptance?
Work Sharing
A program that allows employees to reduce working hours during economic downturns as an alternative to layoffs, with the aim of spreading a reduced amount of work over the same or a larger number of employees.
Hiring Freeze
A policy implemented by organizations to temporarily halt the recruitment of new employees.
Human Resource Planning
The strategic process employed by organizations to ensure the right number of people with the right skills are available to meet current and future business needs.
Performance Evaluation
The systematic process of assessing and documenting an employee's work performance and providing feedback.
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