Empowering employees in management accounting

5. Empowering employees in management
accounting and control system design requires all of the following EXCEPT:
a. allowing
employees to participate in decision making
b. having
highly-motivated employees in every position
c. ensuring
that employees understand the information they are using and generating
d. enabling
employees’ comprehension of performance measure computations

56. The dimensions of motivation that are
important in designing jobs and specific task include all of the following
EXCEPT
a. persistence
b. control
c. direction
d. intensity

57. The key attribute of intrinsic rewards for
compensation is that they:
a. have
a well-defined monetary value
b. are
provided by one person to another
c. are
common across individuals in a given situation
d. come
from inside the individual

58. All of the following are examples of
extrinsic rewards for compensation EXCEPT:
a. job
satisfaction
b. stock
options
c. a
cash bonus
d. recognition
in the company newsletter

59. Extrinsic rewards for compensation:
a. are
always motivating
b. are
from another person and reinforce distinguished behavior
c. result
from a feeling of job satisfaction
d. are
always financial

60. Intrinsic rewards for compensation:
a. are
generally overused
b. are
most effective when they are financial rewards
c. may
have motivational effects greater than extrinsic rewards
d. require
extensive use of management accounting information

61. ________ refers to the amount of effort the
employee expends on a job or specific task.
a. direction
b. persistence
c. duration

d. intensity

62. ______ refers to the amount of time that an
employee will stay with a job or specific task.
a. persistence
b. intensity
c. duration
d. motivation

63. The performance measurement system for
employees’ compensation should focus on all facets of performance to:
a. ensure
that reporting is complete
b. encourage
gaming of the performance indicator
c. provide
the highest possible level of internal control
d. ensure
that employees do not sacrifice performance on unmeasured elements

64. Group performance should be rewarded with
compensation:
a. when
an individual’s work must be coordinated with others
b. when employees must coordinate their
decision making and other activities with other employees
c. in
addition to individual performance when working in teams
d. never