The Independent Group That Issues Standards That Identify Preferred Accounting

question 71

Multiple Choice

The independent group that issues standards that identify preferred accounting practices and is attempting to harmonize the accounting practices globally is the:

• A)AICPA.
• B)IASB.
• C)CAP.
• D)SEC.
• E)FASB.

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Definitions:

Frederick Herzberg

An American psychologist known for introducing the two-factor theory of motivation, emphasizing the role of motivator and hygiene factors in job satisfaction.

Job Enrichment

A job design technique that is aimed at increasing employee satisfaction by adding more meaningful tasks and giving them more control over their work.

Growth-Need Strength

The degree to which individuals require growth, personal accomplishment, and development within their job to feel satisfied.

Job Characteristics Model

A theory that proposes that the design of jobs can impact employee motivation, satisfaction, and performance, focusing on five core job characteristics.