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The design of a management accounting system should consider how reports affect employees' behavior.
Behavior Norms
Social rules that govern the actions within a group, specifying appropriate and acceptable behaviors for its members.
Independent Self
A concept of self-identity that emphasizes individualism, autonomy, and self-reliance, often contrasting with a collectivist or interdependent view of self.
Interdependent Self
represents a self-concept that is fundamentally connected to and contingent on relationships with others.
Collective Self
A concept referring to the perception or awareness of belonging to a group, where the group's identity and interests are integrated into an individual's self-identity.
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