Examlex
In Carroll's three-stratum model of cognitive abilities, the most general level of ability (stratum III) corresponds to
Decision-making
The process of selecting the best course of action from available alternatives based on specific objectives and constraints.
External Users
Individuals or entities outside a company who use the company’s financial information for decision-making purposes.
Certified Public Accountant
A professional designation given to accounting professionals who pass a licensing examination and meet other state requirements.
Ethical Character
The set of qualities related to principles of right and wrong behavior that guide an individual's actions and decisions.
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