Most Accounting Measures of Divisional Performance Focus on Long-Term Benefits

question 14

True/False

Most accounting measures of divisional performance focus on long-term benefits and minimize the possibility of a short-term bias.

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Definitions:

Maintenance Rehearsal

Using working memory processes to repeat information based on how it sounds (auditory information); provides only shallow encoding of information and less successful long-term storage.

Elaborative Rehearsal

Using working memory processes to think about how new information relates to yourself or your prior knowledge (semantic information); provides deeper encoding of information for more successful long-term storage.

Dual Coding

A theory suggesting that information is stored in both verbal and visual forms to facilitate memory retention.

Working Memory

A cognitive system responsible for temporarily holding information available for processing and manipulation.