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The controlling account for the cost ledger is
Persuasion
The process of influencing someone's beliefs, attitudes, intentions, motivations, or behaviors through argument, messaging, or appeal.
Factors
Variables or elements that contribute to a particular outcome or situation.
Attitudes
A settled way of thinking or feeling about someone or something, typically reflected in a person's behavior.
Method
A systematic and orderly procedure or process for achieving a goal or conducting an investigation.
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