How Do Many Firms View Their Management Accounting Systems

question 135

Multiple Choice

How do many firms view their management accounting systems?

• A) as necessary, but not something they wish to develop
• B) as a form of competitive advantage
• C) as a reporting system to meet government regulations
• D) as a tool for producing balance sheets and income statements

---

Definitions:

Fixed-interval Schedule

A type of reinforcement schedule in operant conditioning where rewards are delivered at fixed intervals of time, as long as the correct response is made.

Secondary Reinforcers

Conditioned stimuli that acquire reinforcement value through their association with primary reinforcers.

Conditioned Reinforcers

Stimuli or rewards that have become reinforcing by being paired with another reinforcer, sometimes called secondary reinforcers.

Established Reinforcers

Stimuli that have acquired the capacity to strengthen behavior due to their consistent association with primary reinforcers or through inherent desirability.