Which type of responsibility accounting addresses directed continuous improvement in environments that consist of competitive conditions and dynamic change?
A) activity-based responsibility accounting
B) functional-based responsibility accounting
C) process-based responsibility accounting
D) strategic-based responsibility accounting

Question

Quizplus · Accepted Answer

Strategic-based responsibility accounting focuses on improving performance in competitive and changing environments through directed continuous improvement efforts. It involves setting strategic goals and measuring performance based on these goals to drive performance improvement. Activity-based responsibility accounting, functional-based responsibility accounting, and process-based responsibility accounting are all methods of allocating costs and measuring performance but do not specifically address the need for directed continuous improvement in competitive and changing environments.

Which Type of Responsibility Accounting Addresses Directed Continuous Improvement in Environments