Significant System Changes Were Implemented Two Months Ago

question 85

Multiple Choice

Significant system changes were implemented two months ago.The changes were well-planned,well-designed,thoroughly tested before and after conversion,and several employee training sessions were conducted.Still,the changes haven't resulted in any productivity increases,cost savings,or process improvements.Management is puzzled and needs to find out why the system isn't successful.The best action for management to take is

• A)conduct face-to-face interviews with managers,key personnel,and randomly selected employees from each functional area impacted by the system changes in an attempt to discover why the changes aren't effective.
• B)make sure the system changes were well documented and review the documentation to see if perhaps some important feature or process was overlooked during the design phase.
• C)e-mail a series of questions to all employees,asking for input about further changes that would bring about the desired results.
• D)advise employees that consultants will be conducting observation sessions over the next two weeks to determine if employees have fully implemented changes and whether there is any evidence of resistance to the changes.

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Definitions:

Uncollectible

Accounts receivable that are deemed to be uncollectable and thus are written off as an expense.

Receivables Accounting

The process of recording and managing the money owed to a business by its customers for goods or services offered.

IFRS

International Financial Reporting Standards, a set of accounting guidelines that govern how financial statements are prepared and presented globally.

GAAP

Generally Accepted Accounting Principles; the standard framework of guidelines for financial accounting used in the United States.