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To answer the question, consider the following partial REA model in the context of the case: ABC Consulting's employees include management, consultants and office staff.The company accepts engagements related to internal control design and evaluation, as well as enterprise risk management plans.A customer can purchase the two services independently of one another.The office staff bills clients on a monthly basis with terms of 2/10, n/30.All consulting clients must sign a contract, which is also signed by an ABC manager.One member of ABC's management team assigns at least one consultant to work with the customer until the engagement is complete.Consultants can be assigned to multiple engagements simultaneously, but every consultant must always be working on at least one engagement.Each client may have only one contract with ABC at a time. If Box B is labeled "consultants," Box A could be labeled:
Behaviorists
Behaviorists are psychologists who focus on observable behaviors rather than internal processes such as thoughts and emotions, emphasizing the study of directly observable behaviors and their environmental determinants.
Structuralists
Psychologists who analyze the basic elements of consciousness and how they relate to experience, focusing on the structure of the mind.
Wilhelm Wundt
A German physician, physiologist, and philosopher widely regarded as the father of experimental psychology, who established the first psychology laboratory.
Psychologists
Professionals specializing in the study of the mind and behavior.
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