Within the United States, the Dominant Body in the Primary

question 107

Multiple Choice

Within the United States, the dominant body in the primary development of accounting principles is the

• A) American Institute of Certified Public Accountants (AICPA)
• B) American Accounting Association (AAA)
• C) Financial Accounting Standards Board (FASB)
• D) Institute of Management Accountants (IMA)

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Definitions:

Stereotypes

Overgeneralized beliefs or expectations about the characteristics, behaviors, and roles of a particular group of people.

External Attributions

The process of attributing the cause of one's own or others' behaviors and outcomes to external factors.

Fundamental Attribution Error

The tendency for observers to over-emphasize dispositional factors and under-emphasize situational factors when explaining others' behaviors.

Personal Factors

Characteristics or attributes of an individual, including personality traits, beliefs, and life experiences, that influence behavior and reactions.