Factors That Influence MRS Design in Accounting Information Systems

What does formalization of tasks do?

It restricts the flow of information.

It structures the firm around individual skills.

It focuses on the vertical reporting channels.

It allows for specification of information needed to support tasks. (correct)

Which factor influences MRS design according to the text?

Control issues in marketing

XML coding practices

Database architecture

Centralized access to accounting records (correct)

What is the relationship between responsibility and authority?

Responsibility involves achieving desired results, while authority involves decision-making power within limits. (correct)

Responsibility involves decision-making power.

They are unrelated in management principles.

Authority is the obligation to achieve desired results.

Which type of accounting reports are considered in factors influencing MRS design?

Management reports Signup and view all the answers

What defines the vertical reporting channels according to management principles?

'Responsibility' and 'authority' Signup and view all the answers

How does responsibility accounting impact management decision-making?

By specifying accountability for achieving desired results Signup and view all the answers

What is the primary objective of management reports?

Reduce the level of uncertainty Signup and view all the answers

Which attribute is NOT important for report quality according to the text?

Inaccuracy Signup and view all the answers

What should reports ideally contribute to decision making?

Influence the behavior of the decision maker in a positive way Signup and view all the answers

Which type of access to accounting records is emphasized in the text?

Centralized access Signup and view all the answers

What is a key attribute of a good management report, as mentioned in the text?

Conciseness Signup and view all the answers

In what way should reports influence decision makers, according to the text?

Influence behavior in a positive way Signup and view all the answers

What does 'Management by exception' suggest?

Managers should limit their attention to potential problem areas. Signup and view all the answers

Which principle refers to the number of subordinates directly under the manager's control?

Span of control Signup and view all the answers

What type of reports are recommended for managers with narrow spans of control?

Detailed reports Signup and view all the answers

Which factor should reports focus on according to management by exception?

Changes in key factors indicative of problems Signup and view all the answers

What does a wide span of control imply?

Many subordinates under the manager's control Signup and view all the answers

In terms of span of control, what is recommended for managers with broad spans?

Summarized information Signup and view all the answers