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According to the Responsibility Principle of the AICPA's Code of Professional Conduct,accountants should always:
Replacement Chart
A visual tool used in human resources planning, showing potential successors for key positions within an organization, often highlighting gaps or development needs.
HR Forecasting Document
A strategic document used by human resources to predict future HR needs, including staffing requirements and skill shortages.
Resistance To Change
The reluctance or refusal to adapt to changes in the workplace or operational environments, often due to fear of the unknown or loss of status or job security.
Organizational Change
the process through which a company or organization changes its structure, strategies, operational methods, or culture to improve efficiency and effectiveness.
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