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Responsibility accounting systems are characterized by:
Speaker
An individual who expresses thoughts, opinions, or information verbally to an audience.
Utterances
Vocal expressions or spoken words, phrases, or sounds communicated by individuals.
Linguistic Elements
Fundamental components of language, including sounds, words, and grammar, that combine to create meaningful communication.
Grammar
The rules of a given language for the sequencing of words in a sentence and the ordering of parts of words.
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