Which Scenario Is the Best Example of Self-Handicapping

question 108

Multiple Choice

Which scenario is the best example of self-handicapping?

• A) Roy is a cigarette smoker. He does not like to hear about the health risks of smoking. He therefore ignores such information, or dismisses it as invalid, and continues to smoke.
• B) Neither Yuki nor her friends ever study very much for school. Since Yuki does not know anyone who studies very hard, she assumes that in fact no one ever studies hard. As a consequence, she continues to have terrible study habits.
• C) Jacques has a big wrestling match coming up, but he fears that he will lose. The week before the match, he claims that he is "really busy with other studies," and does not practice at all. Even though he may not realize he is doing this, he is setting himself up so that he will have an "excuse" in case he loses the match.
• D) Sometimes, when Olivia has a long day, she yells at her children when she gets home. She usually feels very bad about this right after doing it. But then she realizes that she can "justify" her behavior ("I am the parent here," she thinks, "and I have the right to discipline my children.") In other words, she is able to rationalize, or excuse, a not-so-good behavior.

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Definitions:

Equivalent Unit

A concept used in cost accounting to express the amount of work done by incomplete units in terms of fully completed units.

Weighted-Average Method

An approach to inventory valuation where the cost of goods sold and ending inventory figures are derived from the average cost of all units on sale during that interval.

Process Costing System

A system of accounting used in manufacturing environments where products are mass-produced and costs are accumulated over a period, rather than per job.

Processing Department

A division within a factory where a specific stage of production is completed, often involving a particular set of processes or operations.