Responsibility Accounting Systems Strive To

question 52

Multiple Choice

Responsibility accounting systems strive to:

• A)place blame on guilty individuals.
• B)provide information to managers.
• C)hold managers accountable for both controllable and noncontrollable costs.
• D)identify unfavorable variances.
• E)provide information so that managers can make decisions that are in the best interest of their individual centers rather than in the best interests of the firm as a wholE.

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Definitions:

Explicit Memories

Memories that can be consciously recalled, such as facts and knowledge or personal experiences.

Prefrontal Cortex

The prefrontal cortex is a part of the brain located at the front of the frontal lobe, important in complex behaviors such as decision making, executive functions, and moderating social behaviour.

Temporal Lobe

A region of the brain responsible for processing auditory information and is involved in memory and emotion.

Method of Loci

A mnemonic technique that involves associating items to be remembered with specific physical locations.