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Introductory Multiple Choice Quiz
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1
One of the following is not a criticism of budgeting as a performance measurement system?

(Learning Objective 1 Ch 17)
A)It reinforces what management are going to do anyway.
B)It can reduce organisational responsiveness.
C)It results in a loose and easy financial relationship.
D)It can lead to a failure to accept unanticipated new trends.
2
One of the following is not a criticism of budgeting as a performance measurement system.

(Learning Objective 1 Ch 17)
A)It’s too incrementalist.
B)The process becomes too institutionalised.
C)It leads to a reluctance to ask questions.
D)It concentrates on novel forms of management control.
3
One of the following is not a criticism of budgeting as a performance measurement system.

(Learning Objective 1 Ch 17)
A)It is a necessary evil.
B)It is the bane of corporate America.
C)It is too historically based.
D)It concentrates on the individual.
4
One of the following is not a criticism of budgeting as a performance measurement system.

(Learning Objective 1 Ch 17)
A)It is mechanistic, rigid and formalised.
B)It concentrates on relative performance.
C)It is time consuming.
D)It focuses too heavily on cost control.
5
One of the following is not a criticism of budgeting as a performance measurement system.

(Learning Objective 1 Ch 17)
A)It is usually top down.
B)It encourages gaming and opportunism.
C)It encourages networking rather than hierarchical relationships.
D)It hinders knowledge sharing.
6
One of the following is not a criticism of budgeting as a performance measurement system.

(Learning Objective 1 Ch 17)
A)It avoids a comparison between actual and budgeted.
B)It reinforces departmental barriers.
C)It makes people feel undervalued.
D)It hinders knowledge sharing.
7
One of the following is not part of a performance measurement model (Learning Objective 2 Ch 17)
A)Operational mismatch syndrome
B)Double loop learning
C)Feed forward control
D)Key performance indicators
8
Simons suggests that his levers of control approach can help solve a number of problems with budgeting. Which one of the following is not a budgeting problem?

(Learning Objective 3 Ch 17)
A)A negative impact on team work.
B)An overemphasis on old style strategy.
C)The ways that tensions between performance measurement systems can be managed.
D)An overemphasis on balance.
9
One of the following is said to be a lever of control by Simons. Which one?

(Learning Objective 3 Ch 17)
A)Unbelief systems
B)Agnostic control systems
C)Boundary systems
D)Active control systems
10
Which one of the following does not cause conflict between corporate governance and the role of management accounting?

(Learning Objective 4 Ch 17)
A)Business failure leads to financial penalties for CEO’s.
B)Managers pursue their own rather than shareholder’s interests.
C)The apparent dominance of Financial Reporting conventions over “correct” decisioning rules.
D)Management are more likely to be damaged by strategies that are different than by strategies that fail.
11
Which one of the following is not a feature of a robust risk management system according to Gould?

(Learning Objective 5 Ch 17)
A)Understanding the nature of the risks facing the organisation.
B)The Board devolving all responsibility for risk to the management.
C)Deciding the extent and categories of risk they wish to bear.
D)Judging the organisation's ability to reduce the affects of those risks.
12
One of following is not an important feature of risk management. (Learning Objective 5 Ch 17)
A)Boundary controls.
B)The brakes in a system are there make sure it goes slowly.
C)The enterprise governance role.
D)Good corporate governance.
13
One of the following features of a company helps it to be run ethically? (Learning Objective 6 Ch 17)
A)Conventional accounting system.
B)Typical incentive system.
C)Firms specifying social objectives.
D)Typical company structure.
14
Which one of the following may not help a company to be run ethically?

(Learning Objective 7 Ch 17)
A)Broad view of company governance.
B)Trying to balance environmental needs and business costs.
C)Informal controls on staff selection.
D)The performance prism approach.
15
Which one of the following does not hinder social responsiveness in the public sector?

(Learning Objective 7 Ch 17)
A)Excessive use of performance indicators.
B)Zero-Based Budgeting (ZBB).
C)Incrementalism.
D)A lack of non-financial performance indicators.
16
One of the following does not distort management control through the use of performance indicators?

(Learning Objective 7 Ch 17)
A)Glaucoma.
B)Myopia.
C)Tunnel vision.
D)Ossification.





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