Factors That Influence MRS Design in Accounting Information Systems
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Questions and Answers

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?

    <p>Management reports</p> Signup and view all the answers

    What defines the vertical reporting channels according to management principles?

    <p>'Responsibility' and 'authority'</p> Signup and view all the answers

    How does responsibility accounting impact management decision-making?

    <p>By specifying accountability for achieving desired results</p> Signup and view all the answers

    What is the primary objective of management reports?

    <p>Reduce the level of uncertainty</p> Signup and view all the answers

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

    <p>Inaccuracy</p> Signup and view all the answers

    What should reports ideally contribute to decision making?

    <p>Influence the behavior of the decision maker in a positive way</p> Signup and view all the answers

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

    <p>Centralized access</p> Signup and view all the answers

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

    <p>Conciseness</p> Signup and view all the answers

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

    <p>Influence behavior in a positive way</p> Signup and view all the answers

    What does 'Management by exception' suggest?

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

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

    <p>Span of control</p> Signup and view all the answers

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

    <p>Detailed reports</p> Signup and view all the answers

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

    <p>Changes in key factors indicative of problems</p> Signup and view all the answers

    What does a wide span of control imply?

    <p>Many subordinates under the manager's control</p> Signup and view all the answers

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

    <p>Summarized information</p> Signup and view all the answers

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