As owner and senior accountant at a tax preparation firm, Mark is changing the work schedule of all employees, including managers and accountants, for the months of March and April, the company's busiest time. He is requiring everyone to work on weekends, just as he has during the tax-preparation season for the last ten years. Mark should expect that his employees will be
A. terribly upset and will quit.
B. moderately upset but not willing to quit.
C. moderately upset and complain.
D. hardly upset or not upset at all.
E. terribly upset but not quit.
D. hardly upset or not upset at all.
Adaptive change is reintroduction of a familiar practice, or the implementation of a kind of change that has already been experienced within the same organization. Because adaptive change is familiar, it is the least threatening to employees and thus will create the least resistance.
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The base, or benchmark, on which all items on the income statement are compared is net sales
a. True b. False Indicate whether the statement is true or false
Which of the following is true regarding activity-based costing (ABC)?
A) The benefits of using ABC always outweigh its limitations. B) The lower the proportion of overhead costs as compared to direct materials and direct labor costs, the more likely a company will benefit by using ABC. C) Companies with a high-proportion of non-unit-level costs should rarely use ABC. D) High measurement costs associated with ABC may deter some companies from its use.
Which of the following statements regarding the balanced scorecard approach is false?
A) Because of changing technology, global competition, and an increased awareness of the need to focus on customer needs, nonfinancial and qualitative performance measures have become an integral component of effective managerial decision making. B) The balance scorecard approach integrates both financial and nonfinancial performance measures. C) The balanced scorecard approach requires looking at performance from four different but related perspectives: financial, customer, internal business, and learning and growth. D) The balance scorecard approach is not as useful for performance measurement as traditional accounting measures.
Centralization means that
A. All the activities for which a manager is responsible are performed in the same building. B. A manager may delegate many activities to a lower-level subordinate. C. Similar activities found throughout an organization are placed under the jurisdiction of one individual. D. Several individuals located throughout the organization may have jurisdiction over similar activities.