The four key behavioral considerations in management accounting and control system design include all of the following EXCEPT:
A)integrating the organization's pay scale.
B)using a mix of short- and long-term qualitative and quantitative performance measures.
C)empowering employees to be involved in decision making and MACS design.
D)developing an appropriate incentive system to reward performance.

Question

Quizplus · Accepted Answer

Integrating the organization's pay scale is not necessarily a behavioral consideration in management accounting and control system design, as it is more related to HR policies and compensation management. The other options are behavioral considerations, as they relate to employee motivation, involvement, and performance measurement.

The Four Key Behavioral Considerations in Management Accounting and Control