In designing accounting control systems, top managers must consider the system's impact on behaviour desired by the organization.

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Top managers should consider how the accounting control system influences the behavior desired by the organization. The system should promote ethical behavior, discourage fraud, ensure accountability, and improve decision-making. If the system incentivizes undesirable behavior or inhibits desirable behavior, it could be detrimental to the organization's goals and objectives. Therefore, the design of accounting control systems should align with the organization's culture, values, and strategic objectives.

In Designing Accounting Control Systems, Top Managers Must Consider the System's