Which of the Following Is Not a Characteristic of a Lean

question 75

Multiple Choice

Which of the following is not a characteristic of a lean accounting system?

• A) Costs in the system are organized according to value streams.
• B) The system includes both financial and nonfinancial performance indicators.
• C) It is most appropriate for firms operating in dynamic and competitive environments.
• D) The system incorporates the use of standard costs and standard cost variances.
• E) The overall intent of the system is to more accurately reflect improvements associated with lean manufacturing.

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Definitions:

Cultural Issues

encompasses the diverse challenges and considerations that arise from the differences in cultural backgrounds, beliefs, and practices among individuals.

Microaggressions

Daily, subtle, intentional or unintentional behaviors or statements that communicate hostile, derogatory, or negative attitudes towards stigmatized or culturally marginalized groups.

Pathology

The study of diseases, their causes, processes, development, and consequences.

Potentially Violent Client

A client who exhibits behaviors or expresses thoughts that suggest a risk of engaging in violence.