Ch 12 CIMP questions & answers.
Components of the organization that are demotivating for purposes of performance management are
known as ___ ANS -uncontrollable factors
When managerial accountants design an evaluation system that is based on criteria for which a manager
is responsible, and it is structured to encourage managers to make decisions that will meet the goals of
the company as well as their own personal job goals, the framework used is ________. ANS -a
responsibility accounting framework
Goal congruence in well-designed performance measurement systems best explains a congruence
between ANS -employees of a company
Responsibility accounting holds managers responsible for ANS -only the costs that they can control
Performance measures are only useful if ANS -there is a baseline against which to compare the
measured results
Which of the following is not a characteristic of a good performance measurement system? ANS -based
on activities over which managers have no control or influence
A good performance measurement system will align the goals of management with ANS -the goals of
the corporation, and both parties will benefit
What should an organization do if performance measures change? ANS -
A good performance measurement system will include which of the following? ANS -short term and
long term goals
Without proper performance measures, goal congruence is almost impossible to achieve and will likely
lead to _____. ANS -
Components of the organization that are demotivating for purposes of performance management are
known as ___ ANS -uncontrollable factors
When managerial accountants design an evaluation system that is based on criteria for which a manager
is responsible, and it is structured to encourage managers to make decisions that will meet the goals of
the company as well as their own personal job goals, the framework used is ________. ANS -a
responsibility accounting framework
Goal congruence in well-designed performance measurement systems best explains a congruence
between ANS -employees of a company
Responsibility accounting holds managers responsible for ANS -only the costs that they can control
Performance measures are only useful if ANS -there is a baseline against which to compare the
measured results
Which of the following is not a characteristic of a good performance measurement system? ANS -based
on activities over which managers have no control or influence
A good performance measurement system will align the goals of management with ANS -the goals of
the corporation, and both parties will benefit
What should an organization do if performance measures change? ANS -
A good performance measurement system will include which of the following? ANS -short term and
long term goals
Without proper performance measures, goal congruence is almost impossible to achieve and will likely
lead to _____. ANS -
