When Accountants Are Tested One Year After a Training Program

question 82

Multiple Choice

When accountants are tested one year after a training program on a new accounting software system and perform better on the test, not because of the training program, but because they have gained one year's experience in using the software, this is an example of a _____.

• A) selection effect
• B) maturation effect
• C) history effect
• D) cohort effect

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Definitions:

Favorable

A term often used in financial and operational reporting to indicate better-than-expected performance or results.

Unfavorable

A situation or condition that is disadvantageous, harmful, or detrimental, often used in financial contexts to describe variances or outcomes that negatively impact performance.

Labor Rate Variance

The difference between the actual labor rate paid and the standard labor rate expected, multiplied by the actual hours worked.

Materials Quantity Variance

The difference between the actual quantity of materials used in production and the expected quantity, reflecting efficiency in material use.