ACCT 463 Study Guide - Midterm Guide: Controllability, Dont, Transfer Pricing

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Case structure: objective of the company, strategies and desired behaviours, management controls, are the employees behaving properly, control analysis, corrective measures (if any) Each control analysis must talk about: direction, motivation, personal limitations, cost, evaluation. Need to look for underlying reason why someone is doing something-need to use case specific issues and weasle things out. Don"t believe the mad people right away that they have right to be mad. You can pick out the objective and strategy but can"t find the right control-figure out the desired behaviours more clearly so you can better target the control that governs it. Reliance on a single performance indicator-likely behavioral displacement. Some short answer with theory questions ex what is an action control. 1 case just like class-go back and look at notes from recap to figure out key takeaways. Management control- the act or process of deciding how to use something. Includes identification and mitigation of well-known risk and loss opportunities.

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