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Questions and Answers

Which one of the following best describes the role of accounting in management accounting?

  • Accounting is primarily concerned with coercive controls
  • Accounting is primarily concerned with decision usefulness
  • Accounting is primarily concerned with guiding the organization towards achieving its objectives (correct)
  • Accounting is primarily concerned with control

What is the main focus of enabling controls in management accounting?

  • Enabling controls are primarily concerned with decision usefulness
  • Enabling controls are primarily concerned with coercive controls
  • Enabling controls prescribe how an activity should be done
  • Enabling controls tell people what to achieve but give them autonomy in deciding how to achieve it (correct)

Why is there intense pressure to reduce crime statistics in the public sector?

  • To manipulate the figures
  • To achieve deep reform
  • To meet budget cuts in the age of austerity (correct)
  • To protect the vulnerable

According to the text, what is one characteristic of New Public Management (NPM)?

<p>Emphasis on competition (D)</p> Signup and view all the answers

What is one way that accounting has provided infrastructure for NPM?

<p>Setting standard costs (B)</p> Signup and view all the answers

Which country mentioned in the text is said to have already attained sophistication in administration?

<p>Singapore (A)</p> Signup and view all the answers

According to the text, what is one reason for the ineffectiveness of pursuing efficiency to the point of ineffectiveness?

<p>Not detecting crime as we should be (C)</p> Signup and view all the answers

Which of the following is a characteristic of coercive formalization?

<p>Forcing employee conformity (B)</p> Signup and view all the answers

What was the average time taken to complete an MVA based on the reports from 22 police services?

<p>Not provided in the study (D)</p> Signup and view all the answers

What is the balance between 'enabling' and 'coercive' controls in the context of a police service?

<p>More 'enabling' controls (A)</p> Signup and view all the answers

According to the text, what is the reason for the uncommon success of Singapore's healthcare system?

<p>Forced saving and catastrophe insurance (C)</p> Signup and view all the answers

According to the text, what is the focus of New Public Management (NPM) reforms in the public sector?

<p>All of the above (D)</p> Signup and view all the answers

What is the main dilemma in pursuing efficiency gains within highly-skilled professions, such as police and healthcare, according to the text?

<p>Coercing or enabling people (C)</p> Signup and view all the answers

According to the text, what is the aim of coercive formalization in control systems?

<p>To force employee conformity (A)</p> Signup and view all the answers

What is the starting point for using coercive controls in highly-trained and qualified professions, according to the text?

<p>Routine activities that can be standardised (C)</p> Signup and view all the answers

According to the text, what is one characteristic of New Public Management (NPM)?

<p>Emphasis on competition (C)</p> Signup and view all the answers

What is the main focus of enabling controls in management accounting?

<p>Greater accountability (B)</p> Signup and view all the answers

According to the text, what is the aim of coercive formalization in control systems?

<p>To standardize procedures (C)</p> Signup and view all the answers

What was the average time taken to complete a Motor Vehicle Accident (MVA) form based on the reports from 22 police services?

<p>30 minutes (D)</p> Signup and view all the answers

According to the text, why is there intense pressure to reduce crime statistics in the public sector?

<p>To meet public expectations (C)</p> Signup and view all the answers

According to the text, what is one reason why the reforms sought to improve efficiency in police forces?

<p>To create standards for routine tasks (D)</p> Signup and view all the answers

What is the main focus of enabling controls in the context of a police service?

<p>Individual performance targets (A)</p> Signup and view all the answers

According to the text, what is one characteristic of coercive formalization?

<p>Forcing employee conformity (C)</p> Signup and view all the answers

What is the reason for the uncommon success of Singapore's healthcare system, according to the text?

<p>Forced saving and catastrophe insurance (B)</p> Signup and view all the answers

What was the average time taken to complete an MVA based on the reports from 22 police services?

<p>17 minutes (B)</p> Signup and view all the answers

According to the text, what is the role of management accounting in guiding an organization towards achieving its objectives?

<p>Management accounting focuses on controlling the organization's activities. (B)</p> Signup and view all the answers

What is the main focus of New Public Management (NPM) reforms in the public sector, as mentioned in the text?

<p>Improving efficiency and effectiveness of public sector organizations. (C)</p> Signup and view all the answers

Why do we keep trying to reform the public sector, according to the text?

<p>To address budget cuts and financial constraints. (D)</p> Signup and view all the answers

What are different groups trying to achieve by creating new accounting systems in the public sector, as mentioned in the text?

<p>Political gains and power. (C)</p> Signup and view all the answers

What is the main dilemma in pursuing efficiency gains within highly-skilled professions, such as police and healthcare, according to the text?

<p>Balancing between enabling and coercive controls. (B)</p> Signup and view all the answers

According to the text, what is one of the main dilemmas in implementing New Public Management (NPM) reforms in highly-skilled professions like healthcare and police?

<p>Resistance from professionals (B)</p> Signup and view all the answers

What is one of the key aims of coercive formalization in control systems?

<p>To force employee conformity (C)</p> Signup and view all the answers

According to the text, what is one potential consequence of 'over-coercing' highly-trained and qualified professionals in healthcare?

<p>Resistance (D)</p> Signup and view all the answers

What is one reason for the emergence of New Public Management (NPM) reforms in the public sector?

<p>Calls for public sector reforms (A)</p> Signup and view all the answers

According to the text, what is one way that accounting enables efficiency and effectiveness in the public sector?

<p>Standardizing, measuring, and tracking public sector activities (B)</p> Signup and view all the answers

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