_____ is not a step in the design of a successful management control system.
A)Specifying organizational goals, subgoals, and objectives
B)Identifying responsibility centers
C)Measuring and reporting financial performance but not nonfinancial performance
D)Developing measures of performance for motivation and goal congruence

Question

Quizplus · Accepted Answer

Measuring and reporting financial performance but not nonfinancial performance is not a best practice in the design of a successful management control system. A successful management control system should measure both financial and nonfinancial performance to provide a comprehensive view of the organization's success. Therefore, option C is not a step in the design of a successful management control system.

_____ Is Not a Step in the Design of a Successful