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Refer to the Scenario Below to Answer the Following Questions

question 4

Multiple Choice

Refer to the scenario below to answer the following questions.
The Practice (Scenario)
Kelly Rae works at an ophthalmology office where she has been employed as a technician for approximately one year. Due to a recent retirement, Kelly has been promoted to the position of clinic coordinator, where she is responsible for supervising and training other technicians, overseeing the doctors' schedules, and coordinating activities between the scheduling desk, the technicians, the insurance office, and the optical shop. Upon her promotion she was given a mandate by the doctors to "clean house" in an effort to make fundamental changes to enhance productivity.
-Kelly's office has two doctors with very different work habits. Each has their own team of technicians who are used to the doctor's preferences and are comfortable with their routines; they basically do the same thing every day. When Kelly suggested that they train all of the technicians to work with both doctors, the result was significant resistance. The technicians were concerned that they would no longer be able to perform their usual daily tasks. The primary source of their resistance was __________.

Definitions:

Accrual

The accounting method that records revenues and expenses when they are incurred, regardless of when cash transactions occur.

Onerous Contracts

Contracts in which the unavoidable costs of meeting the obligations exceed the economic benefits expected to be received under it.

Accruals

Accounting method that records revenues and expenses when they are earned or incurred, regardless of when cash transactions occur, reflecting the economic activity more accurately.

Employee Benefits

All forms of consideration given by an entity in exchange for service rendered by employees or for the termination of employment.