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Expectancy theory suggests that three variables contribute to motivation.Consider the questions listed below.For each one, identify the variable that most clearly applies.
a.Can I be assured of a pay raise once I pass the CPA exam?
b.Do I really want this promotion?
c.How badly do I want the approval of my peers and supervisor?
d.How good will I feel if I achieve this goal?
e.If I attend a one-week seminar on fraud examination, will I be able to pass the certification exam?
f.If I get promoted to accounting manager, will I have more flexibility with my working hours?
g.If I read enough books, will I be able to make our inventory purchasing process more efficient?
h.If I study at least three hours per night, will I be able to learn this new accounting software?
i.What is my motivation for learning this new accounting software?
j.Will my chances of getting a better job increase if I get another college degree?
Absorption Costing
An accounting method that includes all manufacturing costs, direct and indirect, in the cost of a product.
Operating Income
The profit realized from a business's core operations, excluding deductions of interest and tax as well as income from non-operating activities.
Variable Costing
A method of costing that includes only variable production costs (direct material, direct labor, and variable overhead) in the cost of goods sold.
Absorption Costing
A financial recording technique that incorporates every manufacturing expense such as direct materials, direct labor, alongside all overhead costs, whether variable or fixed, into the product's cost.
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