Critical accounting:
a. developed from two other areas of accounting, behavioral accounting and agency theory.
b. is concerned with the economic rather than social role of accountants.
c. presumes a sharp separation between the researcher and his or her field of investigation.
d. views accounting as having a pivotal role in adjudicating conflicts between the corporation and constituencies such as labor, consumers, and the general public.
ANSWER: D
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Helen is a promoter who, prior to forming Bayne Corp., contracted to purchase tile-manufacturing machinery from Owen Machinery Inc. The contract was negotiated and entered into in the name of Bayne Corp. Subsequently, a certificate of incorporation was issued to Bayne Corp. Which of the following statements is true of this scenario?
A. Helen would be liable for the contract with Owen Machinery Inc. B. If the board of directors of Bayne Corp. issues a suitable resolution, Helen would be relieved from all liability for the contract with Owen Machinery Inc. C. Since Bayne Corp. was not in existence at the time the contract was negotiated, the contract is void. D. Only Bayne Corp. is liable for the contract with Owen Machinery Inc. as it received its certificate of incorporation.
Trade agreements such as ______ have made it attractive for companies to locate abroad.
A. FICO B. GATT C. PATT D. WTA
Psychologists use the term epistemic ________ to describe an individual's desire to develop and hold a rich and accurate understanding of the world, including the negotiation problem at hand.
Fill in the blank(s) with the appropriate word(s).
Using an MIS system to improve quality through quality control and quality assurance falls under which stage of the management process?
A) Planning B) Performing C) Evaluating D) Communicating