A Responsibility Accounting System

question 83

Multiple Choice

A responsibility accounting system:

• A) Is designed to measure the performance of managers in terms of controllable costs.
• B) Assigns responsibility for costs to the appropriate managerial level that controls those costs.
• C) Should not hold a manager responsible for costs over which the manager has no influence.
• D) Can be applied at any level of an organization.
• E) All of these.

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Definitions:

Goleman

Daniel Goleman, an author, psychologist, and science journalist known for his work on emotional intelligence.

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The capacity to gain an accurate and deep understanding of a person or thing, often leading to a sudden discovery or realization.

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The tendency for people to persist in using problem-solving patterns that have worked for them in the past.

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A group creativity technique designed to generate a large number of ideas for the solution of a problem.