The design of a management accounting system should consider how reports affect employees' behavior.

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The design of a management accounting system should consider how reports affect employees' behavior. For example, if reports are focused solely on financial performance, employees may prioritize short-term financial gains over long-term growth and customer satisfaction. On the other hand, if reports also emphasize non-financial measures such as customer satisfaction and employee engagement, employees are more likely to prioritize these factors in their decision-making and behavior. Therefore, considering the impact on employees' behavior is an important aspect of designing an effective management accounting system.

The Design of a Management Accounting System Should Consider How