There Are Several Reasons Why Actual Results Differ from Standards

question 80

Multiple Choice

There are several reasons why actual results differ from standards. Which of the following does not represent a reason why a variance might occur?

• A) Inaccurate information from the accounting system.
• B) Increasing the accuracy of a variance report by decreasing its timeliness.
• C) Standards which do not reflect the current economic conditions.
• D) Operating conditions that are consistently inefficient.

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Definitions:

Acculturation Theory

A theory that explains the process of cultural change and adaptation when individuals from different cultures come into direct contact, leading to changes in cultural patterns of either or both groups.

Resocialization Theory

Refers to the process by which one's sense of social values, beliefs, and norms are re-engineered. This process is often done through an intense social process that may involve significant changes in social environment.

Functional

Relating to the purpose or role that something is designed or expected to fulfill.

Deviance

Behaviors or actions that deviate from societal norms or expectations, which can be formal (laws) or informal (customs).