01G - Organizational Structures Management and Communication

8/16/2019 01G - Organizational Structures Management and Communication

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CMA PART 1 GOrganizational Structures,

Management And Communication

280 Questions

1! Source" Pu#lis$er%e&artmentation is t$e grou&ing o' organizationalsu#s(stems) T$e greatest ad*antage o' 'unctionalde&artmentation is t$at it

A) Pro*ides t$e #ene'its o' s&ecialization)

+) acilitates communication #et-een &rimar('unctions)

C) .el&s to 'ocus on ac$ie*ement o' organizationalgoals)

%) /s a&&ro&riate 'or geogra&$icall( dis&ersed

com&anies)

2! Source" C/A 0 //342T$e most e''ecti*e -a( 'or a su&er*isor to delegate a tas5to an em&lo(ee -ould #e to

A) %e'ine t$e desired outcome and t$e a&&roac$&recisel( and in -riting)

+) %e'ine t$e desired outcome &recisel(, discuss&ossi#le a&&roac$es -it$ t$e em&lo(ee, and reac$agreement on t$e a&&roac$ to #e ta5en)

C) 6et t$e em&lo(ee tr( to &er'orm t$e tas5 'or ade'ined &eriod o' time and t$en meet to criti7ue t$ea&&roac$, clari'( t$e assignment as needed)

%) Gi*e t$e assignment in *er( general terms, $a*et$e em&lo(ee de*elo& t$e desired outcome anda&&roac$, and t$en re*ie- and criti7ue t$eem&lo(ees decisions)

4! Source" Pu#lis$erT$e 'orm o' de&artmentation t$at most readil( lends itsel' touse o' &ro'it centers is

A) Pro9ect)

+) unctional)

C) Product)

%) Matri:)

;! Source" Pu#lis$er%ual re&orting is most c$aracteristic o' -$ic$ met$od o'de&artmentation<

A) Territorial)

+) unctional)

C) Product)

%) Matri:)

! Source" Pu#lis$er/' a com&an( ma5es a 'undamental c$ange in itsorganizational structure, resistance #( em&lo(ees

A) /s li5el( to #e minimal i' a''ected &ersons su''er noeconomic loss)

+) Can #e minimized #( ado&ting a &artici&ati*emanagement a&&roac$)

C) Can #e minimized #( ado&ting an autocraticmanagement a&&roac$)

%) =ill #e greatest i' t$e( recei*e notice long #e'oret$e c$ange is im&lemented)

! Source" Pu#lis$er An ad$ocrac( is most li5el( to #e 'ound in -$at 5ind o'organizational structure<

A) Mec$anistic)

+) Organic)

C) +ureaucratic)

%) Classical)

>! Source" Pu#lis$erT$e term 'or t$e organizational design strateg( 'a*ored #(t$e classical sc$ool o' management is

A) Mec$anistic)

+) Organic)

C) Pro9ect management)

%) Contingenc()

8! Source" Pu#lis$er A large com&an( uses assem#l( line tec$ni7ues tomanu'acture a single &roduct) /ts c$oice o' relati*el(mec$anistic organizational design -as more li5el( #ased onits

A) ?eed 'or ra&id res&onse to en*ironmental c$ange)

+) Primar( concern 'or o&erational e''icienc()

C) 6o- 'i:ed tec$nolog( re7uirements)

%) Pro9ect management em&$asis)

! Source" Pu#lis$er A small engineering consulting 'irm acce&ts s&ecial &ro9ects'rom customers in a *ariet( o' 'ields) / ts c$oice o' anorganic organizational design -as most li5el( #ased on its

A) 6ac5 o' concern 'or sel'3'ul'illment o' em&lo(ees)



+) Pre'erence 'or 'ormal communication)

C) Ado&tion o' directi*e leaders$i& st(le)

%) Partici&ati*e decision ma5ing &rocesses)

10! Source" Pu#lis$er

A c$aracteristic o' a #ureaucratic organizational structure ist$at

A) /t is small and sim&le)

+) =or5 assignments are rarel( delegated)

C) T$ere is no $ierarc$( to 'ollo- -$encommunicating)

%) T$e di*isions o' la#or are distinct)

11! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing is an ad*antage o' #ureaucraticorganizational structures<

A) T$e routine acti*ities and &er'ormance met$odsrelated to a &articular tas5 are in*aria#le and clearl(de'ined to t$e em&lo(ee)

+) O&en &ositions are 'illed #( indi*iduals recruited'rom outside t$e 'irm to #ring in ne- &ers&ecti*es and#ac5grounds)

C) T$e organizations are t(&icall( decentralized toallo- a su#unit manager to ma5e more timel(decisions)

%) T$e minimization o' t$e o&&ortunit( 'or socialinteraction en$ances e''icienc()

12! Source" Pu#lis$er A disad*antage o' a #ureaucratic organizational structure ist$at

A) T$e 7uantit( o' &a&er-or5 &re&ared is minimal)

+) @m&lo(ee #e$a*ior is not controlled #ecause t$eorganization is too 'le:i#le)

C) Creati*it( -it$in t$e organization is lo-)

%) Organizational goals are de3em&$asized #ecauset$e -or5 en*ironment is &ersonalized)

14! Source" Pu#lis$er A li5el( e''ect o' a #ureaucratic structure on em&lo(ee

moti*ation is t$at

A) @m&lo(ee &er'ormance -ill #e mediocre #ecauseo' in'le:i#le standards and im&ersonal surroundings)

+) An em&lo(ee -ill &ursue organizational goals#ecause o' $is$er &artici&ation in esta#lis$ing t$em)

C) Morale -ill #e $ig$ #ecause o' eac$ em&lo(ees'eeling o' #elonging and o-ners$i&)

%) Bo# enric$ment -ill #e $ig$ #ecause o' eac$

em&lo(ees in*ol*ement in de*elo&ing and ada&ting$is$er 9o# descri&tion and re7uired tas5s)

1;! Source" Pu#lis$er A line &osition

A) /s indirectl( res&onsi#le 'or ac$ie*ing t$e

organizations #asic o#9ecti*es)

+) Ma5es administrati*e and o&erating decisions)

C) Ad*ises and assists sta'' &ositions)

%) /s indirectl( in*ol*ed -it$ t$e organizations&roductsD andor ser*ices)

1! Source" Pu#lis$er6ine and sta'' &ositions are most li5el( to #e in con'lict#ecause

A) 6ine managers $a*e no aut$orit( o*er sta''em&lo(ees)

+) Sta'' managers consider line managers 'unctionalaut$orit( t$reatening to t$eir o-n aut$orit()

C) 6ine managers #elie*e t$at sta'' managers areresistant to t$eir ad*ice)

%) Sta'' managers disli5e rel(ing on line e:&ertise)

1! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing is an ad*antage o' a tallorganizational structure<

A) T$e 'lo- o' communications 'rom to& to #ottomand #ottom to to& is im&ro*ed)

+) T$e organizations o*erall o#9ecti*es are 'amiliar toall em&lo(ees)

C) @m&lo(ees $a*e more o&&ortunit( to ad*ance)

%) 6a#or e:&enses are reduced)

1>! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing is a disad*antage o' a 'latorganizational structure<

A) @m&lo(ees are not encouraged to #e creati*e)

+) T$e in&ut o' 'res$ ideas 'rom outside t$e com&an(is limited #ecause em&lo(ee turno*er is lo-)

C) Managers s&end too muc$ time training indi*idualsand not enoug$ time su&er*ising)

%) @m&lo(ees ma( not #e &er'orming -or5 tas5s&ro&erl()

18! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing is a li5el( e''ect o' a narro- s&an o'control<

A) T$e manager closel( su&er*ises em&lo(ees)



+) @ac$ em&lo(ee is gi*en more res&onsi#ilit()

C) T$e organizational structure is 'le:i#le)

%) T$e managers control o*er em&lo(ees is limited)

1! Source" Pu#lis$er=$en determining t$e a&&ro&riate s&an o' control, t$emost im&ortant consideration is

A) T$e set o' &olicies and &rocedures currentl( ine''ect)

+) T$e t(&ical s&an o' control used #( ot$er entities)

C) T$e &re'erence o' t$e com&an(s creditors)

%) T$at all de&artments -ill #e e*aluated, -$et$er ornot t$e( -ill #e a''ected)

20! Source" Pu#lis$er A com&an(s decisions are made solel( #( @d Smit$, t$e

&resident and ma9or s$are$older) =$ic$ o' t$e 'ollo-ing&o-ers is Smit$ least li5el( to $a*e o*er t$e ot$ers$are$olders to -$om $e $as delegated some aut$orit(<

A) Coerci*e &o-er)

+) 6egitimate &o-er)

C) Re'erent &o-er)

%) Re-ard &o-er)

21! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing is a reason 'or delegating<

A) T$e manager -ants to ma5e more decisions)

+) Su#ordinates lac5 initiati*e)

C) T$e manager -ants to remain t$e sole e:&ert in$is$er 'ield)

%) Su#ordinates $a*e too man( res&onsi#ilities)

22! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing is a reason t$at a manager ma( #ereluctant to delegate<

A) T$e manager 'ears #eing $eld accounta#le 'or t$esu#ordinates &er'ormance)

+) T$e manager 'ears sD$e ma( 'ail #ecause o' somelac5 o' 5no-ledge)

C) T$e manager did not monitor t$e su#ordinates-or5)

%) T$e manager 'ears un5no-n goals)

24! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing is a #ene'it o' decentralization<

A) T$e $ead o' t$e com&an( is a-are o' and canin'luence all decisions #e'ore t$e( are made)

+) T$e com&an( is o&erated as one unit)

C) S&ecialists 'or a &articular &roduct $a*e noaut$orit( #ut ad*ise t$e com&an(s to& management)

%) %ecisions are made on a more timel( #asis)

2;! Source" CMA 124 1322T$e organizational c$art

A) /s used onl( in centralized organizations)

+) /s a&&lica#le onl( to &ro'it3oriented com&anies)

C) %e&icts onl( line 'unctions)

%) %e&icts t$e lines o' aut$orit( lin5ing *arious&ositions)

2! Source" CMA 124 1324

=$ic$ one o' t$e 'ollo-ing is generall( not #ene'icial togrou& decision ma5ing in an organization<

A) More in'ormation)

+) Acce&tance)

C) More 5no-ledge)

%) %ominant mem#ers)

2! Source" CMA 124 132;=$ic$ one o' t$e 'ollo-ing is least li5el( to contri#ute togrou& co$esi*eness in an organization<

A) Goal consensus)

+) Su#grou& 'ormation)

C) 6eaders$i& acce&tance)

%) /nter&ersonal trust)

2>! Source" C/A 00 ///3.enr( Mintz#erg $as suggested t$at managers at all le*els$a*e roles t$at can #e classi'ied into ten #asic t(&es) T$reeo' t$ese roles can #e categorized as inter&ersonal) /denti'(t$e inter&ersonal roles)

A) igure$ead, leader, and liaison)

+) @ntre&reneur, resource allocator, and negotiator)

C) ?er*e center, disseminator, and s&o5es&erson)

%) @ntre&reneur, disseminator, and liaison)

28! Source" C/A 01 ///31 A manager &artici&ating in negotiating sessions -it$ ot$er&arties to ma5e sure t$e organizations interests areade7uatel( re&resented is assuming -$ic$ o' t$e 'ollo-ingmanagerial roles as de'ined #( Mintz#erg<



A) /nter&ersonal role)

+) /n'ormational role)

C) @:ternal role)

%) %ecisional role)

2! Source" C/A 02 ///34Success'ul managers come 'rom a *ariet( o' #ac5groundsand &ossess a -ide range o' traits and s5ills) .o-e*er, it is&ossi#le to isolate at least t$ree 5e( &reconditions 'orac$ie*ing success as a manager) T$ose t$ree &reconditions'or success can #est #e e:&ressed #( t$e 'ollo-ing"

A) Success E Falence : @:&ectanc( : @''ort)

+) Success E A#ilit( : Moti*ation : O&&ortunit()

C) Success is a 'unction o' t$e leader, 'ollo-er, andt$e situation)

%) Success is a 'unction o' sel'3actualization, status,

and acce&tance)

40! Source" C/A 02 ///3/n a com&re$ensi*e stud( o' management re'lected in t$e#oo5 /n Searc$ o' @:cellence, Peters and =atermanidenti'( eig$t attri#utes o' e:cellence in success'ulcom&anies) T$ese attri#utes encourage 'ocusing on

A) Customers, em&lo(ees, and ne- ideas)

+) Planning, organizing, and controlling)

C) /nter&ersonal, in'ormational, and decisional roles)

%) 6eading, moti*ating, and communicating)

41! Source" C/A 00 ///3;=$ic$ le*el o' management -ould #e most in*ol*ed in t$eo&erational &lanning o' s&eci'ic tas5s<

A) unctional manager)

+) irst3line manager)

C) %e&artment manager)

%) Middle manager)

42! Source" C/A 08> ///31%ecisions regarding t$e assignment o' em&lo(ees to

s&eci'ic 9o#s on an assem#l( line rest -it$ -$ic$ le*el o'management<

A) 6o-3le*el management, suc$ as t$e 'irst linesu&er*isor)

+) Middle management, suc$ as t$e de&artmentmanager)

C) Administrati*e management su&&ortD, suc$ as t$e&ersonnel director)

%) unctional management, suc$ as t$e 'inancialo''icer)

44! Source" Pu#lis$erT$e &rimar( di''erence #et-een centralization anddecentralization is

A) Se&arate o''ices 'or all managers)

+) Geogra&$ical se&aration o' di*isional $ead7uartersand central $ead7uarters)

C) T$e e:tent o' 'reedom o' decision ma5ing #(man( le*els o' management)

%) T$e relati*e size o' t$e ' irm)

4;! Source" C/A 118 ///3=$ic$ o' t$e 'ollo-ing is most li5el( to #e a disad*antageo' decentralization<

A) 6o-er3le*el em&lo(ees -ill de*elo& less ra&idl(t$an in a centralized organization)

+) To& management -ill $a*e less time a*aila#le tode*ote to uni7ue &ro#lems)

C) 6o-er3le*el managers ma( ma5e con'lictingdecisions)

%) 6o-er3le*el managers ma( lose moti*ation)

4! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing is not a cost o' decentralization<

A) %(s'unctional decision ma5ing o-ing todisagreements o' managers regarding o*erall goalsand su#goals o' t$e indi*idual decision ma5ers)

+) A decreased understanding o' t$e o*erall goals o't$e organization)

C) /ncreased costs 'or de*elo&ing t$e in'ormations(stem)

%) %ecreased costs o' cor&orate3le*el sta'' ser*icesand management talent)

4! Source" C/A 08 ///3T$e C@O o' a ra&idl( gro-ing $ig$3tec$nolog( 'irm $ase:ercised centralized aut$orit( o*er all cor&orate 'unctions)+ecause t$e com&an( no- o&erates in 'our geogra&$icall(dis&ersed locations, t$e C@O is considering t$e ad*isa#ilit(o' decentralizing o&erational control o*er &roduction and

sales) =$ic$ o' t$e 'ollo-ing conditions &ro#a#l( -ill result'rom and #e a *alid reason 'or decentralizing<

A) Greater local control o*er com&liance -it$go*ernmental regulations)

+) More e''icient use o' $ead7uarters sta'' o''icialsand s&ecialists)

C) 6ess o*erall o&erating costs)

%) Quic5er and #etter o&erating decisions)



4>! Source" C/A 0 ///34;=$ic$ o' t$e 'ollo-ing management &ractices in*ol*esconcentrating on areas t$at deser*e attention and &lacingless attention on areas o&erating as e:&ected<

A) Management3#(3o#9ecti*es)

+) Res&onsi#ilit( accounting)

C) +enc$mar5ing)

%) Management3#(3e:ce&tion)

48! Source" C/A 11 ///320Organizational &roducti*it( can #e de'ined as t$e ratio o' anorganizations total out&ut to its total in&ut, ad9usted 'orin'lation, 'or a s&eci'ied &eriod o' time) or a num#er o'(ears, Ba&ans &roducti*it( $as #een $eld out as an e:am&leto emulate) Ba&ans $ig$er &roducti*it( $as #een mostl(attri#uted to

A) A#undant ra- materials and e:cellent $uman and

'inancial resources)

+) +etter management and t$e a#ilit( to do more -it$less)

C) Constant re'ur#is$ing o' t$e countr(sin'rastructure)

%) A su&erior educational s(stem t$at em&$asizescreati*it()

4! Source" C/A 11 ///322 A ne- manager o' a &roduction de&artment $as #eenas5ed to assess t$e e''ecti*eness o' t$at de&artment) T$eorganization needs to satis'( #ot$ internal and e:ternalconstituents and ta5es a #road a&&roac$ to e''ecti*eness)/n order to com&lete t$e assignment success'ull(, t$emanager s$ould

A) Measure t$e dail( &roducti*it( o' t$e de&artment)

+) %o a sur*e( o' em&lo(ee morale, as it is o'ten ama9or underl(ing 'actor in &roducti*it()

C) Com&are t$e &ast (ears &roduction against annualgoals)

%) Consider s$ort3, medium3, and long3terme''ecti*eness)

;0! Source" C/A 0 ///31;

or t$e &ast se*eral (ears, man( organizations $a*eattem&ted to reduce administrati*e costs and res&ond morera&idl( to customer and com&etiti*e demands) One met$odis to eliminate la(ers o' middle management) T$e element o'organizational structure a''ected #( suc$ reductions is

A) S&atial di''erentiation)

+) ormalization)

C) Fertical di''erentiation)

%) ormalization o' 9o#s)

;1! Source" C/A 11 ///31=$en an organization de&ends to a great e:tent on i tsen*ironment, -$ic$ o' t$e 'ollo-ing statements #estc$aracterizes t$e relations$i& among an organizationsen*ironment, t$e le*el o' uncertaint( it 'aces, and its

structure< T$e more d(namic and com&le: t$een*ironment, t$e

A) More uncertaint( t$e organization -ill 'ace and t$emore organic t$e structure s$ould #e)

+) More uncertaint( t$e organization -ill 'ace and t$emore mec$anistic t$e structure s$ould #e)

C) 6ess uncertaint( t$e organization -ill 'ace and t$emore autocratic t$e structure s$ould #e)

%) 6ess uncertaint( t$e organization -ill 'ace and t$emore organic t$e structure s$ould #e)

;2! Source" C/A 0 ///3

/n -$at 'orm o' organization does an em&lo(ee re&ort tomulti&le managers<

A) +ureaucrac()

+) Matri:)

C) %e&artmental)

%) Mec$anistic)

;4! Source" C/A 11 ///34T$e relations$i& #et-een organizational structure andtec$nolog( suggests t$at, in an organization using mass&roduction tec$nolog( 'or e:am&le, automo#ilemanu'acturingD, t$e #est structure is

A) Organic, em&$asizing loose controls and 'le:i#ilit()

+) Matri:, in -$ic$ indi*iduals re&ort to #ot$ &roductand 'unctional area managers)

C) Mec$anistic, t$at is, $ig$l( 'ormalized, -it$ tig$tcontrols)

%) /ntegrated, em&$asizing coo&eration amongde&artments)

;;! Source" C/A 0; //322=$ic$ &articular t(&e o' organization structure -ill li5el($a*e unit(3o'3command &ro#lems unless t$ere is 're7uent

and com&re$ensi*e communication #et-een t$e *arious'unctional and &ro9ect managers<

A) 6ine and sta'')

+) Strategic #usiness unit)

C) Centralized)

%) Matri:)



;! Source" C/A 0 ///31T$e structure o' an organization generall( 'ollo-s its o*erallstrateg() At one end are loosel( structured, organicorganizations) At t$e ot$er end are $ig$l( centralized, tig$tl(controlled, mec$anistic organizations) Consider t$e o*erallstrateg( o' a com&an( t$at is a &ioneer in t$e com#inationo' laser and ro#otic tec$nologies) T$e com&an(s scientistsand engineers $old man( &atents) T$e( are continuall(

loo5ing 'or -a(s to im&ro*e t$eir &roducts as -ell as tointroduce ne- ones) /denti'( t$e most a&&ro&riatestructural o&tion 'or t$is organization)

A) Mec$anistic)

+) /mitati*e)

C) Organic)

%) +ureaucratic)

;! Source" C/A 11 ///3>%iscount stores and sellers o' generic grocer( &roducts5ee& &rices lo- and inno*ate onl( -$en t$ere are lo-3ris5,$ig$3&a(#ac5 &ro9ects) T$e( are &ursuing anD

A) /nno*ation3minimization strateg()

+) /mitation strateg()

C) Cost3minimization strateg()

%) /nitiation strateg()

;>! Source" C/A 11 ///32; As an organization increases t$e num#er o' em&lo(ees, itsstructure #ecomes more com&le:) Rules #ecome more'ormalized and more su&er*isors are $ired to direct t$eincreased num#ers o' su#ordinates) =$at is t$e nature o't$e size3structure relations$i&<

A) T$e size3structure relations$i& is linear)

+) T$e structure #ecomes 'i:ed once an organizationattains a le*el o' a#out 200 em&lo(ees)

C) T$e size3structure relations$i& is conca*e)

%) ?one o' t$e ans-ers are correct)

;8! Source" C/A 11 ///3/n general, as organizations gro- in size, t$eir strategies

A) +ecome more am#itious, and t$e( o'ten e:&andt$eir acti*ities -it$in t$eir industr()

+) ocus on *ertical integration, and t$eir structuresconse7uentl( must #ecome more centralized)

C) C$ange 'rom a 'ocus on a di*erse set o' &roductsto a 'ocus on a single &roduct line)

%) ollo- and are determined #( t$eir internalstructures)

;! Source" C/A 11 ///321

An organization t$at com#ines strict ad$erence to t$e unit(o' command -it$ $ig$ di*ision o' la#or ma( cause&ro#lems 'or customers tr(ing to o#tain in'ormation) O' t$e'ollo-ing, -$ic$ is t$e most &ro#a#le t(&e o' internalen*ironment t$is structure creates<

A) ?et-or5ed and 'ormal)

+) Com&artmentalized and in'ormal)

C) ?et-or5ed and in'ormal)

%) Com&artmentalized and 'ormal)

0! Source" C/A 11 ///32=it$ t$e s$i't in some countries economies to-ard ser*iceindustries, a ne- 'orm o' organization $as de*elo&ed) T$isorganization structure is re'erred to as t$e &ro'essional#ureaucrac() =$ile t$is structure resem#les t$e mac$ine#ureaucrac( -$ic$ relies on standardized -or5 &rocessesDin se*eral res&ects, it is di''erent in one 5e( as&ect) T$issigni'icant di''erence is t$at in a &ro'essional #ureaucrac(

A) Senior management $as $ad to gi*e u& a

su#stantial amount o' control)

+) Tas5s are accom&lis$ed -it$ a $ig$ degree o'e''icienc()

C) T$ere is strict ad$erence to rules)

%) T$ere is a tendenc( 'or su#unit con'licts tode*elo&)

1! Source" C/A 11 ///32 A su#stantial du&lication o' 'unctions c$aracterizes -$ic$ o't$e 'ollo-ing structures<

A) Sim&le structure)

+) %i*isional structure)

C) Mac$ine #ureaucrac()

%) Pro'essional #ureaucrac()

2! Source" C/A 0 ///32>T$e &resident o' an organization assigned t$e C$ie'/n'ormation O''icer C/OD t$e tas5 o' de*elo&ing a disasterreco*er( &lan 'or t$e organization) T$e reco*er( &lan -asto encom&ass all acti*ities o' t$e organization, not merel(in'ormation s(stems) T$ere'ore, t$e C/O needed to dra-on t$e e:&ertise o' s&ecialists 'rom all o*er t$e organization)/denti'( t$e t(&e o' organizational structure t$at -ould #e#est to success'ull( com&lete t$is &ro9ect)

A) ocus grou&)

+) Reengineering &rocess team)

C) Matri: organization)

%) Ad $oc committee)

4! Source" C/A 11 ///3;Routine tas5s, -$ic$ $a*e 'e- e:ce&tions and &ro#lems



t$at are eas( to anal(ze, are conduci*e to

A) ormalized structure, in -$ic$ &roceduresmanuals and 9o# descri&tions are common)

+) %ecentralized decision ma5ing, in -$ic$ decisionsare &us$ed do-n-ard in t$e organization)

C) Organic structures t$at em&$asize ada&ta#ilit( and'le:i#ilit( to c$anging circumstances)

%) .ig$ degrees o' 9o# satis'action on t$e &art o' t$eem&lo(ees &er'orming t$em)

;! Source" C/A 11; ///3Centralization and decentralization are de'ined according tot$e relati*e delegation o' decision3ma5ing aut$orit( #( to&management) Man( managers #elie*e t$at decentralizedorganizations $a*e signi'icant ad*antages o*er centralizedorganizations) A ma9or ad*antage o' a decentralizedorganization is t$at

A) %ecentralized organizations are easier to control)

+) %ecentralized structures streamline organizationsand eliminate du&lication o' resources)

C) %ecentralized organizations $a*e 'e-er managerst$an centralized organizations)

%) %ecentralized organizations encourage increasedinitiati*e among em&lo(ees)

! Source" C/A 1188 ///38 A claimed ad*antage o' decentralizing is

A) Concentration o' aut$orit()

+) Manager de*elo&ment)

C) @limination o' du&lication o' e''ort)

%) %e&artmentalization)

! Source" C/A 08 ///38T$e di''erence #et-een a tall organization structure and a'lat organization structure is t$at in t$e 'ormer

A) T$e communication &rocess ta5es longer and is o'&oorer 7ualit()

+) Maintenance o' t$e organization is less costl()

C) T$e morale o' lo-er3le*el em&lo(ees is generall($ig$er)

%) A $ig$er degree o' coordination and coo&erationis created)

>! Source" C/A 1188 ///3T$e most li5el( s&an o' control to a&&l( o*er 1; data3entr(cler5s -$o do essentiall( t$e same 9o# and -or5 in t$esame o''ice -ould #e

A) Close)

+) ?arro-)

C) Moderate)

%) =ide)

8! Source" C/A 111 ///34

=$ic$ o' t$e 'ollo-ing 'actors is least li5el( to a''ect amanagers direct s&an o' control<

A) re7uenc( o' su&er*isor3su#ordinate contact)

+) T$e managers -illingness to delegate aut$orit()

C) T$e managers training and communication s5ills)

%) ?um#er o' &eo&le in t$e cor&oration)

! Source" C/A 0; ///3> A 'lat organization structure is one -it$ relati*el( 'e- le*elso' $ierarc$( and is c$aracterized #( -ide s&ans o'management control) A tall organization $as man( le*els o'$ierarc$( and narro- s&ans o' control) =$ic$ o' t$e

'ollo-ing situations is consistent -it$ a 'lat organizationstructure<

A) Tas5s re7uire little direction and control o'su#ordinates)

+) =or5 areas are geogra&$icall( dis&ersed)

C) Tas5s are $ig$l( com&le: and *aried)

%) Su#ordinates &er'orm distinctl( di''erent tas5s)

0! Source" C/A 112 ///3T$e o&timal s&an o' control o' a manager is contingentu&on se*eral situational *aria#les) or instance, a managersu&er*ising -or5ers -it$in t$e same -or5 area -$o are&er'orming identical tas5s t$at are sim&le and re&etiti*e-ould #est #e a#le to su&er*ise

A) An unlimited num#er o' em&lo(ees)

+) Onl( a 'e- -or5ers a narro- s&an o' controlD)

C) A relati*el( large num#er o' em&lo(ees a -ides&an o' controlD)

%) e-er -or5ers t$an i' t$e -or5ers -eregeogra&$icall( dis&ersed)

1! Source" C/A 0 ///31 A &rinting com&an( c$anges its t(&e o' in5 to a nonto:ic

*ariet( due to un'a*ora#le &u#licit( #( a localen*ironmental grou&) T$is is an e:am&le o' anorganizational c$ange called

A) Antici&ator()

+) Reacti*e)

C) /ncremental)

%) Strategic)



2! Source" Pu#lis$erPo-er is s(non(mous -it$ leaders$i&) Sim&l(, it is t$ea#ilit( to in'luence ot$er &eo&le) T$e sources o' &o-er are*arious) or e:am&le, t$e 5ind o' &o-er arising 'rom t$estrengt$ o' t$e leaders &ersonalit( is 5no-n as

A) Coerci*e &o-er)

+) 6egitimate &o-er)

C) @:&ert &o-er)

%) Re'erent &o-er)

4! Source" Pu#lis$erT$e director o' internal auditing 'or a large com&an( $asesta#lis$ed an e:cellent re&utation #ecause o' $er strong&ro'essional credentials and tact'ul #ut 'irm $andling o'auditor3auditee relations$i&s) =it$ regard to auditees, s$emust rel( u&on -$at sources o' &o-er<

A) @:&ert, coerci*e)

+) Re'erent, re-ard)

C) Re'erent, e:&ert)

%) 6egitimate, coerci*e)

;! Source" Pu#lis$erT$e -ea5ness o' using t$e Golden Rule as a management&$iloso&$( is t$at

A) /t does not -or5 an( more)

+) T$ere is an assum&tion t$at t$e -or5ers -ant-$at t$e leader -ants)

C) =or5ers 'ear t$e conse7uences o' diso#e(ing)

%) T$ere is onl( one #est -a( to &er'orm a 9o#)

! Source" Pu#lis$erT$e .a-t$orne studies in t$e 120s and earl( 140ss$o-ed t$at

A) =or5ers did not res&ond directl( to a &$(sicalc$ange #ut rat$er to t$eir &erce&tion o' t$e c$ange)

+) =ages -ere 'ound to #e more im&ortant t$ansocial acce&tance is determining indi*idual out&ut)

C) An industrial engineering a&&roac$ to management-as &re'era#le to classical management t$eor()

%) =or5ers res&onded directl( to &$(sical c$angesin t$eir en*ironment)

! Source" C/A 11 //31=$ic$ o' t$e 'ollo-ing statements a#out grou& decisionma5ing is generall( considered 'alse<

A) T$ere is a lac5 o' res&onsi#ilit( 'or grou&decisions)

+) Grou& decision ma5ing is almost al-a(s lesse''icient t$an indi*idual decision ma5ing)

C) Alt$oug$ grou& mem#ers 're7uentl( $a*e di*erse*ie-s a#out a decision, eac$ mem#ers desire to #eacce&ted #( t$e grou& o'ten restrains o&endisagreement)

%) Grou& decision ma5ing tends to #e less creati*et$an indi*idual decision ma5ing)

>! Source" C/A 11 //34 An o&erational audit o' (our organizations #udget &rocess$as re*ealed t$at de&artment $eads 're7uentl( circum*ent#udget controls #( actions suc$ as &adding t$eir #udgetsand concealing o&&ortunities to cut costs) One o' t$e auditrecommendations in*ol*es 'orming a grou& com&rised o'de&artment $eads to 'ind a solution 'or t$is &ro#lem) =$ic$one o' t$e 'ollo-ing met$ods is l i5el( to generate a $ig$le*el o' commitment to t$e solution among mem#ers o' t$egrou&<

A) T$e #rainstorming tec$ni7ue in -$ic$ grou&mem#ers orall( identi'( as man( alternati*es as

&ossi#le -it$out criticism 'rom ot$er mem#ers)

+) A mandate 'rom to& management)

C) T$e %el&$i tec$ni7ue in -$ic$ a series o'7uestionnaires is used to arri*e at a consensus)

%) An o&en discussion o' t$e &ro#lem and &otentialsolutions until a consensus is reac$ed)

8! Source" C/A 11 //344=$ic$ one o' t$e 'ollo-ing statements a#out 7ualit( circlesis 'alse<

A) A 7ualit( circle is t(&icall( com&rised o' a grou&o' 8 to 10 su#ordinates and su&er*isors)

+) Part o' t$e 7ualit( circle conce&t includes teac$ing&artici&ants communication s5ills, 7ualit( strategies,and &ro#lem anal(sis tec$ni7ues)

C) Qualit( circles meet on t$e com&an( &remises andon com&an( time)

%) T$e 7ualit( circle $as t$e 'inal control o*erim&lementation o' recommended solutions)

! Source" C/A 11 //34>=$ic$ o' t$e 'ollo-ing is not an ad*antage o' grou&decision ma5ing as com&ared to indi*idual decisionma5ing<

A) Grou&s o#tain an increased degree o' acce&tanceo' a solution so t$at it ma( #e more easil(im&lemented)

+) Grou& decision ma5ing is consistent -it$democratic met$ods)

C) Grou& mem#ers #ring more com&lete in'ormationand 5no-ledge into t$e decision &rocess)

%) Grou& mem#ers a*oid e:&ressing o&inions t$at



de*iate 'rom -$at a&&ears to #e t$e grou&consensus)

>0! Source" C/A 11; ///38 A manager can use &o-er and aut$orit( to accom&lis$o#9ecti*es) T$e relations$i& #et-een t$ese t-o im&ortantconce&ts is #est e:&lained as 'ollo-s"

A) Po-er is t$e rig$t to do t$ings, -$ile aut$orit( ist$e a#ilit( to do t$ings)

+) Aut$orit( is t$e rig$t to do t$ings, -$ile &o-er ist$e a#ilit( to do t$ings)

C) Po-er and aut$orit( are #ot$ re7uired toaccom&lis$ a tas5)

%) Po-er and aut$orit( are sim&l( t-o -ords t$atdescri#e t$e same conce&t 3 3 $o- to get t$ings donein organizations)

>1! Source" C/A 114 ///34T$e &rocess o' -or5ing -it$ and t$roug$ ot$ers to

ac$ie*e organizational o#9ecti*es in a c$angingen*ironment is a good de'inition o'

A) Re'erent &o-er)

+) Management)

C) /n'ormal leaders$i&)

%) Moti*ation)

>2! Source" C/A 114 ///31=$ic$ le*el o' management is most concerned -it$determining $o- s&eci'ic tas5s can #e accom&lis$ed -it$a*aila#le resources #( a gi*en date<

A) irst3line manager)

+) %e&artment $ead)

C) General manager)

%) C$ie' e:ecuti*e o''icer)

>4! Source" C/A 02 ///3 A lum#er mill must care'ull( &lan &roduction 'or 10di''erent *arieties o' &l(-ood) To do t$is, a linear&rogramming model is used to generate a 3mont$&roduction sc$edule t$at is ada&ted to a -ee5l( &lan) T$ele*el o' management res&onsi#le 'or t$is t(&e o' &lanning is

A) T$e #oard o' directors)

+) To& management)

C) Middle management)

%) irst3line su&er*ision)

>;! Source" C/A 00 ///3.enr( Mintz#erg #elie*ed t$at t$e 'unctional a&&roac$ 'ordescri#ing -$at managers do -as inade7uate) .e

de*elo&ed a s(stem #ased on managerial roles) T$e t$ree#asic role categories de'ined #( Mintz#erg are

A) Planning, organizing, and controlling)

+) /nter&ersonal, in'ormational, and decisional)

C) %ecision ma5ing, sta''ing, and communicating)

%) Moti*ation, leaders$i&, and delegation)

>! Source" C/A 04 ///34 An e:am&le o' an a&&ro&riate inter&ersonal role carried out#( a manager in an organization -ould #e

A) %esigning and initiating c$anges -it$in t$eorganization)

+) Transmitting selected in'ormation to su#ordinates)

C) Partici&ating in negotiating sessions -it$ ot$er&arties *endors, unions, etc)D)

%) Moti*ating su#ordinates to get t$e 9o# done

&ro&erl()

>! Source" C/A 0 ///32 All o' t$e 'ollo-ing are e:am&les o' t$e management'unction o' decision ma5ing e:ce&t

A) Partici&ating in negotiating contracts -it$ *endors)

+) Moti*ating su#ordinates to get t$e 9o# done&ro&erl()

C) Ta5ing correcti*e action in nonroutine situations)

%) Allocating organizational resources)

>>! Source" C/A 0 ///341T$e managerial role o' t$e C@O in communicating selectedin'ormation regarding t$e cost3cutting measures to t$estoc5 mar5et anal(sts -ould #e categorized as

A) 6iaison)

+) S&o5es&erson)

C) 6eader)

%) igure$ead)

>8! Source" Pu#lis$erRe'er to igure >)D =$ic$ o' t$e 'ollo-ing is a sta''

&osition in t$e is$er +an5<

A) T$e manager o' customer ser*ice3c$ec5ing, t$ede&artment t$at $andles c$ec5ing account in7uiriesand transactions)

+) T$e director o' &ersonnel, t$e de&artment t$at$andles t$e $iring, 'iring, &romotion, etc), o' allem&lo(ees)

C) T$e c$ie' loan o''icer, -$o is in c$arge o' 'inala&&ro*al o' all loans)



%) T$e *ice &resident in c$arge o' t$e mortgagede&artment, -$ic$ $andles mortgages on #usinessand residential &ro&ert()

>! Source" Pu#lis$erRe'er to igure >)D T$e manager o' customer ser*ice

c$ec5ing at is$er +an5 is most li5el( to encountercon'lictsD #ecause o'

A) T$e de&artments reliance on t$e sa*ings manager

and t$e mone( mar5et manager)

+) .is$er &ro*iding ser*ices 'or customers -$o donot $a*e c$ec5ing accounts)

C) T$e re7uirement t$at sD$e must re&ort directl( to#ot$ t$e &resident and t$e *ice &resident 'orcustomer accounts)

%) A &otential disagreement -it$ t$e director o'&ersonnel a#out a su#ordinates &er'ormancea&&raisal)

80! Source" Pu#lis$er=$ic$ et$ical standard is most clearl( *iolated i' a 'inancialmanagermanagement accountant 5no-s o' a &ro#lem t$atcould mislead users #ut does not$ing a#out it<

A) Com&etence)

+) 6egalit()

C) O#9ecti*it()

%) Con'identialit()

81! Source" Pu#lis$erT$e /MA Code o' @t$ics includes a com&etence standard,-$ic$ re7uires t$e 'inancial manager managementaccountant to

A) Re&ort in'ormation, -$et$er 'a*ora#le orun'a*ora#le)

+) %e*elo& $is$er &ro'essional &ro'icienc( on acontinual #asis)

C) %iscuss et$ical con'licts and &ossi#le courses o'action -it$ an un#iased counselor)

%) %iscuss, -it$ su#ordinates, t$eir res&onsi#ilitiesregarding t$e disclosure o' in'ormation a#out t$e 'irm)

82! Source" Pu#lis$erBo# design in*ol*es not onl( t$e intentional &lanning o' t$ec$aracteristics o' a 9o# #ut also o' t$e -or5 en*ironment)T$e &ur&ose is to increase -or5ers intrinsic 9o# moti*ationso as to im&ro*e &er'ormance) /t is an a&&roac$ t$ate:&licitl( considers -or5ers ego and social needs) T$eas&ect o' 9o# design t$at s$ould $a*e t$e greatestmoti*ational e''ect is

A) Bo# enlargement)

+) Bo# rotation)

C) Bo# enric$ment)

%) Bo# sim&li'ication)


According to management literature, -or5er a#senteeism,turno*er, and error rates are li5el( to #e greatest

A) =$en -or5ers alternate in &er'orming di''erent 9o#s)

+) /n sim&li'ied assem#l(3line 9o#s)

C) /n 9o# s$aring situations)

%) =$en 'le:i#le -or5ing $ours are &ro*ided)

8;! Source" Pu#lis$erBo# enric$ment is a moti*ational a&&roac$ used #(management t$at

A) @m&$asizes t$e need 'or close su&er*ision)

+) /s #ased on Maslo-s anal(sis o' sur*i*al needs)

C) /s #ased on .erz#ergs anal(sis o' 'actors e:trinsicto t$e -or5)

%) A&&lies t$e &rinci&le o' -or5er &artici&ation)

8! Source" Pu#lis$erBo# enlargement is t(&i'ied #(

A) .orizontal loading o' t$e 9o#)

+) Fertical loading o' t$e 9o#)

C) /ncreased -or5er control o' tas5s)

%) More ra&id &er'ormance 'eed#ac5)

8! Source" Pu#lis$er A com&an( t$at -is$es to im&ro*e its rate o' retention o'its e:&erienced em&lo(ees mig$t

A) A#olis$ its $ire3'rom3-it$in &olic()

+) /m&ro*e its 'ringe #ene'it &ac5age)

C) /nitiate 9o# sim&li'ication &rograms)

%) Set a mandator( retirement age)

8>! Source" Pu#lis$erT$e 'actor t$at -ould not contri#ute to retention o'e:&erienced em&lo(ees -ould #e

A) /nitiation o' 9o# enric$ment &rograms)

+) Ad$erence to 'ederal regulations regarding se:discrimination in &a(ing and &romoting -or5ers)

C) Pa(ing ne- em&lo(ees more t$an older ones)



%) Ado&tion o' 'le:time rules)

88! Source" Pu#lis$erT$e *alue o' retaining em&lo(ees is determined #(

A) .uman asset accounting)

+) inancial accounting)

C) Cost accounting)

%) .uman resource &lanning)

8! Source" Pu#lis$er6eaders$i& situations *ar( -it$ regard to t$e degree to-$ic$ t$e leader can determine -$at su#ordinates -ill do,$o- t$e( -ill do it, and -$at t$e results -ill #e) Accordingto iedlers contingenc( t$eor(, a leader -it$ arelations$i&3oriented management st(le -ill #e moste''ecti*e -$en sD$e e:erts

A) Great control)

+) Moderate control)

C) 6ittle control)

%) Great or little control)

0! Source" Pu#lis$er According to t$e contingenc( t$eor( o' leaders$i&, amanager -ill #e most e''ecti*e -$en sD$e

A) Consistentl( initiates structure)

+) Ada&ts $is$er st(le to s&eci'ic circumstances)

C) /s tas53oriented)

%) /s relations$i&3oriented)

1! Source" Pu#lis$erMaslo-s t$eor( o' moti*ation is #ased on a $ierarc$( o'$uman needs) T$e need satis'ied #( greater income is

A) Sel'3actualization)

+) Sa'et()

C) Partici&ation)

%) Aut$orit()

2! Source" Pu#lis$er According to t$e #e$a*ioral t$eor( o' management,

A) @m&lo(ees are moti*ated to 'ul'ill needs)

+) Morale &ro#lems are not goal related)

C) Com&ensation is a uni*ersal moti*ator)

%) Producti*it( is not correlated -it$ 9o# satis'action)

4! Source" Pu#lis$erFictor Frooms e:&ectanc( t$eor( is #ased on t$eintuiti*el( a&&ealing idea t$at &eo&le $a*e e:&ectations o're-ards deri*ed 'rom t$eir uni7ue &ersonal moti*estructure, 'rom t$eir #elie's as to -$at are im&ortantre-ards to t$em, and 'rom t$eir e:&ectations o' gettingt$ese incenti*es i' t$e( e:ert e''ort) T$e &ercei*ed e7uit( o'

re-ards leads to satis'action or dissatis'action and t$us'eeds into t$e ne:t c(cles e:&ectancies) or e:am&le, anem&lo(ee -$o #elie*es sD$e is com&ensated less -ell t$ananot$er -or5er &er'orming t$e same tas5 -it$ t$e samedegree o' s5ill ma( #ecome dissatis'ied) An im&ortantconce&t in t$e e:&ectanc( t$eor( is

A) T$eor( H and T$eor( I)

+) Moti*ation E Falence : @:&ectanc()

C) T$e t-o3'actor t$eor( o' #e$a*ior)

%) T$e management grid)

;! Source" Pu#lis$er

A com&an( t$at 'ormerl( &aid certain managementem&lo(ees on a salar( &lus commission #asis decided tocom&ensate a test grou& solel( -it$ commissions)Per'ormance o' t$ese em&lo(ees declined) T$e most li5el(e:&lanation 'or t$is result is t$at

A) T$e em&lo(ee recei*ed s&ecial attention)

+) Com&ensation -as a moti*ational 'actor)

C) Com&ensation -as not a $(giene 'actor)

%) /ncreased concerns a#out securit( made t$eem&lo(ees ris5 a*erse)

! Source" Pu#lis$er A com&an( $as a com&ensation s(stem 'or its managers#ased on a management3#(3o#9ecti*es M+OD a&&roac$)T$e essential &remise o' M+O is t$at

A) Com&ensation s$ould #e #ased on 7ualitati*e'actors)

+) @m&lo(ees s$ould #e concerned -it$ routinematters, and managers s$ould attend to e:ce&tions)

C) @m&lo(ees s$ould &artici&ate in setting goals)

%) Managers s$ould esta#lis$ goals 'or t$eirem&lo(ees)

! Source" Pu#lis$er A T$eor( H manager most li5el( #elie*es t$at em&lo(ees

A) Re7uire little su&er*ision)

+) Are creati*e and imaginati*e)

C) ?eed direction and securit()

%) Sol*e &ro#lems outside t$eir immediate control)



>! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing is a -ea5ness o' using M+O 'ormoti*ating em&lo(ees<

A) @m&lo(ees ma( #elie*e t$at t$e( control situationst$at arise in t$e com&an()

+) @m&lo(ees ma( #e 'orced to &lace too muc$em&$asis on 7uantitati*e 'actors)

C) @m&lo(ees ma( &artici&ate too muc$ in t$egoal3setting &rocess)

%) @m&lo(ees ma( #ecome too trusting and toode&endent on t$e team to get t$ings done)

8! Source" Pu#lis$erM+O managers are most li5el( to #elie*e t$at em&lo(ees

A) %isli5e t$eir -or5)

+) A*oid res&onsi#ilit( -$ene*er &ossi#le)

C) =or5 #est -$en t$reatened -it$ &unis$ment)

%) Are sel'3moti*ated)

! Source" Pu#lis$er=$at is t$e 'irst ste& to ta5e -$en im&lementing M+O in ade&artment accustomed to T$eor( H<

A) Teac$ t$e em&lo(ees a#out M+O)

+) Set u& indi*idual goals -it$ eac$ em&lo(ee on aone3to3one #asis)

C) %iscuss o*erall organizational goals -it$ t$e

em&lo(ees)

%) Feri'( t$at to& management su&&orts M+O)

100! Source" Pu#lis$er@*aluating &er'ormance is ?OT done to

A) %etermine t$e amount o' nondiscriminator(#ene'its t$at eac$ em&lo(ee deser*es)

+) Assess t$e a*aila#le $uman resources o' t$e 'irm)

C) Moti*ate t$e em&lo(ees)

%) %etermine -$ic$ em&lo(ees deser*e salar(increases)

101! Source" Pu#lis$er=$en a manager generalizes 'rom t$e e*aluation o' one ora 'e- traits to t$e em&lo(ees total &er'ormance, sD$e $asmade

A) A 9udgmental e*aluation)

+) An e*aluation su#9ect to t$e $alo e''ect)

C) A &ro9ection)

%) An o#9ecti*e e*aluation)

102! Source" Pu#lis$er A disad*antage o' se&arating &er'ormance e*aluations 'rom-age3increase decisions is t$at

A) ?ot enoug$ em&$asis is &laced on s$ort3run&er'ormance)

+) inancial re-ards ma( lose t$eir moti*ationale''ect)

C) @m&lo(ees ma( not #e moti*ated #( gooda&&raisals)

%) T$e em&lo(ees &er'ormance e*aluation does notconsider t$e 'inancial status o' t$e com&an( o*erall)

104! Source" Pu#lis$er A com&an( allo-s eac$ o' its de&artments to de*elo& itso-n s(stem 'or e*aluating &er'ormance) 6inda =ard, t$e&ersonnel director, s$ould communicate a&&raisal

in'ormation to a ne- em&lo(ee #(

A) Presenting an(t$ing t$at is &ertinent to t$e listenerssituation)

+) Pro*iding an o*er*ie- o' all s(stems -it$in t$ecom&an()

C) %escri#ing $o- $er o-n &er'ormance ise*aluated)

%) %iscussing eac$ de&artments e*aluation s(stem indetail)

10;! Source" Pu#lis$erRu&ert is a manager -$o #elie*es t$at $is de&artmentsmost *alua#le resource is t$e em&lo(ees time) .e en'orcesa set o' rigid rules 'or em&lo(ees) A c$aracteristic o' t$isleaders$i& st(le is t$at

A) @m&lo(ees are encouraged to &artici&ate indecision ma5ing)

+) Personal interaction among em&lo(ees is limited)

C) Organizational o#9ecti*es are coordinated -it$eac$ em&lo(ees goals)

%) T$e managers &erce&tions are similar toMcGregors T$eor( I)

10! Source" Pu#lis$erMarianne is a manager -$o #elie*es t$at &ositi*e em&lo(eeattitudes are e:tremel( im&ortant) S$e coo&erates -it$em&lo(ees in sol*ing &ro#lems) A li5el( e''ect on em&lo(ee#e$a*ior o' t$is leaders$i& st(le is

A) Mistrust o' t$e manager)

+) A lac5 o' e:traordinar( &er'ormance)

C) .ig$ em&lo(ee turno*er)



%) /ncreased em&lo(ee creati*it()

10! Source" Pu#lis$er A manager im&lementing t$e directi*e leader a&&roac$s$ould

A) Closel( su&er*ise eac$ em&lo(ee)

+) %is&la( con'idence in eac$ em&lo(ees a#ilit()

C) =or5 -it$ t$e em&lo(ee -$en de*elo&ing goals)

%) Clearl( signal t$at t$e em&lo(ee is e:&ected to #esuccess'ul)

10>! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing is a #ene'it o' im&lementing t$eac$ie*ement3oriented leader a&&roac$ rat$er t$an t$edirecti*e leader a&&roac$<

A) @m&lo(ee de*elo&ment is en$anced)

+) T$e structured en*ironment allo-s em&lo(ees to

#etter ac$ie*e t$e organizations goals)

C) Closer su&er*ision is &ro*ided 'or t$ose -$o&er'orm #etter in a structured -or5 atmos&$ere)

%) @m&lo(ees $a*e more o&&ortunities to de*elo&creati*it( and meet c$allenges)

108! Source" Pu#lis$er An em&lo(ee -it$ little educational #ac5ground #ut man((ears o' e:&erience 5no-s t$at ot$er em&lo(ees at t$esame le*el recei*e $ig$er salaries #ecause o' t$eireducational 7uali'ications) SD$e is o'ten as5ed 'or $el& #(ot$ers #ecause o' $is$er (ears o' e:&erience) T$e mostli5el( #e$a*ioral e''ect is t$at t$e em&lo(ee -ill

A) +ecome less &roducti*e)

+) Continue to $el& t$e ot$er, more educatedem&lo(ees)

C) Re7uest a trans'er)

%) See5 a ne- 9o#)

10! Source" Pu#lis$er An em&lo(ee -it$ a good #ac5ground and (ears o'e:&erience earns a salar( at t$e to& o' $is$er range) Jndert$e com&an(s com&ensation &rogram, t$e em&lo(ee canincrease $is$er salar( a#o*e t$e usual annual increase onl(#( earning a &romotion) =$ic$ o' t$e 'ollo-ing is most

li5el( to #e an e''ect on $is$er #e$a*ior<

A) T$e em&lo(ee ma( re'use ne- duties or tas5s)

+) T$e em&lo(ee ma( #ecome less &roducti*e)

C) T$e em&lo(ee ma( not #e moti*ated to im&ro*e&er'ormance)

%) T$e em&lo(ee ma( see5 a &osition -it$ anot$ercom&an()

110! Source" Pu#lis$er A com&an(s com&ensation &rogram does not allo- 'orsalar( increases #ased on a#o*e3a*erage &er'ormancea'ter an em&lo(ee reac$es t$e to& o' a &ositions salar(range) /t also &a(s some em&lo(ees $ig$er salaries #ecauseo' t$eir educational 7uali'ications) T$is com&an( couldim&ro*e t$e &rogram #(

A) Allo-ing eac$ manager to set u& $is$er o-ns(stem o' salar( increases)

+) Pro*iding onl( monetar( com&ensation)

C) %e*elo&ing a s(stem t$at e7uates (ears o'e:&erience -it$ education)

%) %ecreasing t$e annual &ercentage increase in eac$salar( range)

111! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing conditions -ould moti*ateem&lo(ees to im&ro*e &er'ormance under a merit &a(s(stem<

A) /deal goals are stressed)

+) T$e com&an(s culture em&$asizes outstanding&er'ormance)

C) %i''erent le*els o' &er'ormance $a*e minimaldi''erences in &a()

%) Bo# descri&tions are in*aria#l( set -it$ t$ere7uired tas5s clearl( outlined)

112! Source" C/A 04 ///311 A leader -$o is a#le to gain com&liance 'rom a grou&#ased solel( on &ersonal attraction is said to $a*e

A) Re-ard &o-er)

+) Coerci*e &o-er)

C) Re'erent &o-er)

%) 6egitimate &o-er)

114! Source" C/A 01 ///31; A &roduction -or5er in a &lant o'ten s&ea5s 'or t$e entire-or5 'orce -$en &ro#lems arise #et-een la#or andmanagement) Alt$oug$ t$is indi*idual $as t$e same le*el o'aut$orit( and e:&ertise as $is$er co3-or5ers, t$e -or5erseems to &ossess a degree o' &o-er t$at ot$ers do not

$a*e) =$at t(&e o' &o-er does t$is indi*idual a&&arentl($a*e<

A) Coerci*e)

+) Re'erent)

C) 6egitimate)

%) Re-ard)



11;! Source" C/A 0; ///3>=$ic$ o' t$e 'ollo-ing is an e:am&le o' an e''icienc(measure<

A) T$e rate o' a#senteeism)

+) T$e goal o' #ecoming a leading manu'acturer)

C) T$e num#er o' insurance claims &rocessed &erda()

%) T$e goal o' increasing mar5et s$are)

11! Source" C/A 114 ///311/' (ou -ere designing a ne- &osition in an organization,-$ic$ o' t$e 'ollo-ing design tec$ni7ues -ould (ou use toincrease t$e moti*ation o' t$e &erson 'illing t$e &osition #(adding res&onsi#ilit( and aut$orit(<

A) Bo# enlargement)

+) Bo# rotation)

C) Bo# enric$ment)

%) Bo# signi'icance)

11! Source" C/A 02 ///31rederic5 .erz#erg &ostulated a t-o3'actor t$eor( o'$uman #e$a*ior t$at included satis'iers and dissatis'iers)=$ic$ o' t$e 'ollo-ing is a dissatis'ier<

A) Promotion to anot$er &osition)

+) Salar()

C) C$allenging -or5)

%) Res&onsi#ilit()

11>! Source" C/A 02 ///31=$ic$ o' t$e 'ollo-ing is not correct concerning 9o#moti*ation<

A) /ncreased &lanning and decision ma5ing in a 9o# isa &ositi*e moti*ator onl( i' accom&anied #( a salar(increase)

+) Recognition o' ac$ie*ement moti*ates&er'ormance)

C) Poor -or5ing conditions create dissatis'action-it$ t$e 9o#)

%) Poor inter&ersonal relations create dissatis'action

-it$ t$e 9o#)

118! Source" C/A 112 ///314+ot$ Maslo- and .erz#erg $a*e de*elo&ed &o&ularmoti*ational t$eories) =$ic$ statement #est distinguis$es.erz#ergs t$eor(<

A) Bo# &er'ormance im&ro*es as 9o# satis'actionincreases)

+) Bo# &er'ormance im&ro*es as &$(siological needs

are met)

C) Bo# esteem im&ro*es as &$(siological needs aremet)

%) Bo# esteem im&ro*es as 9o# satis'action increases)

11! Source" C/A 0; ///3; Alternati*e -or5 sc$edules 'or em&lo(ees are said toincrease t$e e''icienc( o' #usiness o&erations) T$e( areconsistent -it$ t$e underl(ing conce&ts o' -$ic$ t$eor(<

A) Moti*ation3.(giene t$eor()

+) T$eor( H)

C) @7uit( t$eor()

%) Cogniti*e @*aluation t$eor()

120! Source" C/A 0; ///3;8 Alternati*e -or5 sc$edules 'or em&lo(ees are said toincrease t$e e''icienc( o' #usiness o&erations) =$ic$ o' t$e

'ollo-ing is not a t(&e o' alternati*e -or5 sc$edule<

A) A -or5er -or5s ;0 $ours -it$in a 'our3da(&eriod)

+) =or5ers are allo-ed discretion o*er -$en t$e(arri*e and lea*e -or5)

C) A -or5er rotates to a 9o# at t$e same le*el -it$similar s5ill re7uirements)

%) A -or5er &er'orms tas5s at $ome using acom&uter and a modem to access t$e com&an(sin'ormation s(stem)

121! Source" C/A 01 ///311%uring an audit o' t$e &ersonnel 'unction, it -as noted t$atnumerous 7uestions -ere as5ed o' &otential $irees) =$ic$o' t$e 'ollo-ing 7uestions -ould normall( #e a&&ro&riate-$en inter*ie-ing an ine:&erienced &erson a&&l(ing 'or anentr(3le*el internal auditing &osition<

A) .o- $a*e (ou 5e&t u& (our internal auditingeducation<

+) =$at 5ind o' re&orts $a*e (ou -ritten in &re*ious 9o#s<

C) =$at are (our career goals<

%) =$at is (our marital status<

122! Source" C/A 112 ///310=$en 'aced -it$ t$e &ro#lem o' ' illing a ne-l( created orrecentl( *acated e:ecuti*e &osition, organizations mustdecide -$et$er to &romote 'rom -it$in or to $ire anoutsider) One o' t$e disad*antages o' &romoting 'rom-it$in is t$at

A) /nternal &romotions can $a*e negati*e moti*ationale''ect on t$e em&lo(ees o' t$e 'irm)

+) /nternal &romotions are more e:&ensi*e to t$e



organization t$an $iring an outsider)

C) /t is di''icult to identi'( &ro*en &er'ormers amonginternal candidates)

%) .iring an insider leads to t$e &ossi#ilit( o' socialin#reeding -it$in t$e 'irm)

124! Source" Pu#lis$erMoti*ation is

A) T$e e:tent to -$ic$ goal3s&eci'ic &er'ormance isrecognized #( su&er*isors)

+) T$e e:tent to -$ic$ indi*iduals $a*e t$e aut$orit(to ma5e decisions)

C) T$e e:tent o' t$e attem&t to accom&lis$ a s&eci'icgoal)

%) T$e desire and t$e commitment to ac$ie*e as&eci'ic goal)

12;! Source" C/A 0; ///388Peo&le -it$ a $ig$ need 'or ac$ie*ement usuall( do not"

A) Per'orm #est -$en t$e( &ercei*e ris5s are $ig$)

+) See5 situations in -$ic$ t$e( can attain &ersonalres&onsi#ilit( 'or &ro#lem sol*ing)

C) unction e''ecti*el( as sales&eo&le)

%) Pre'er 're7uent and unam#iguous 'eed#ac5)

12! Source" C/A 11; //340 As a manager, (ou s$ould #e stri*ing 'or a $ig$ le*el o' 9o#satis'action 'or (our sta'' 'or all t$e 'ollo-ing reasonse:ce&t

A) A $a&&(, satis'ied -or5er is al-a(s a more&roducti*e -or5er)

+) .ig$ 9o# satis'action usuall( results in lo-erturno*er)

C) %issatis'ied em&lo(ees are o'ten less $ealt$()

%) Man( &eo&le 'eel 9o# satis'action is as im&ortantas remuneration)

12! Source" C/A 11 //348=$ic$ o' t$e 'ollo-ing statements is correct -it$ res&ect toa c$ange in *alues<

A) Falues are neit$er sta#le nor enduring)

+) T$e &rocess o' 7uestioning *alues -ill result in ac$ange)

C) Falues are not 'i:ed, and -$en t$e( c$ange, t$e(c$ange 7uic5l()

%) Falues are esta#lis$ed in earl( (ears and areunli5el( to c$ange)

12>! Source" C/A 0 //344 A manager disco*ers #( c$ance t$at a ne-l( $iredem&lo(ee $as strong #elie's t$at are *er( di''erent 'rom t$emanagers and 'rom t$ose o' most o' t$e ot$er em&lo(ees)T$e managers #est course o' action -ould #e to

A) acilitate t$e reassignment o' t$e ne- $ire as

7uic5l( as &ossi#le #e'ore t$is situation #ecomesdisru&ti*e)

+) As5 t$e rest o' t$e team 'or t$eir reaction and actaccording to t$e grou& consensus)

C) Ta5e no action unless t$e ne- $ires #e$a*ior isli5el( to cause $arm to t$e organization)

%) Tr( to counsel t$e ne- $ire into more reasona#le#elie's)

128! Source" C/A 0 //34T$e internal auditor 'aces t-o &otentiall( con'licting trends-$en 'ormulating t$e &resentation o' audit re&orts" AD t$ein'ormation age and t$e increase in in'ormation a*aila#le 'or

decision ma5ingK and +D t$e conce&t o' #oundedrationalit(, -$ic$ &ertains to t$e a#ilit( o' t$e indi*iduals to&rocess data and ma5e decisions) =$ic$ o' t$e 'ollo-inga&&roac$es to de*elo&ing an audit re&ort -ould #econsistent -it$ t$e notion o' #ounded rationalit(<

A) /denti'( t$e in'ormation most a*aila#le toencourage t$e user to ma5e an o&timal decision)

+) /denti'( t$e &ro#lem, #ut let t$e decision ma5erinde&endentl( searc$ t$e data#ases 'or t$e &ro#lemsolution)

C) Present data in gra&$ic 'orm to 'ocus on t$ema9or, more sim&le as&ects o' com&le: &ro#lems)

%) Suggest t$at a s$ort time limit #e &laced on t$etime to ma5e a decision so t$at t$e decision ma5er-ill concentrate on ta5ing e''ecti*e action in a timel('as$ion)

12! Source" C/A 0; ///30=$ic$ o' t$e 'ollo-ing is not an ad*antage o' team-or5com&ared -it$ -or5 &er'ormed #( indi*iduals<

A) Teams &ro*ide su&&ort to t$e team mem#ers)

+) Teams ma5e decisions t$at are more easil(acce&ted)

C) Teams &ro*ide a clear lin5 #et-een e''ort andoutcome)

%) Teams control and disci&line mem#ers)

140! Source" C/A 11 //32/' a su&er*isor uses a su&&orti*e management a&&roac$,e*idenced #( &ositi*e 'eelings and concern 'orsu#ordinates, a &ro#lem mig$t result #ecause

A) An a&&roac$ #ased on &ure &o-er ma5es itdi''icult to moti*ate sta'')



+) T$is a&&roac$ de&ends on material re-ards 'ort$e -or5er)

C) T$is a&&roac$ de&ends on &eo&le -$o -ant to-or5, gro-, and ac$ie*e)

%) T$e manager must #elie*e in t$e team-or5a&&roac$)

141! Source" C/A 11 //32>Some #e$a*ioral models stress em&lo(ee &artici&ation as a5e( to moti*ation) A limitation o' t$e &artici&ati*e a&&roac$is

A) =or5ers are intrinsicall( laz( and must #e dri*en)

+) A num#er o' dissatis'iers must #e &resent in order'or t$e a&&roac$ to -or5)

C) /t is di''icult to elicit t$e &artici&ation o' allem&lo(ees)

%) Jnresol*a#le con'licts arise -$en a mature,ca&a#le, creati*e &erson 9oins a structured,

demanding, and limiting organization)

142! Source" C/A 114 ///32=$ic$ o' t$e 'ollo-ing is most li5el( to &ro*ide 'or t$econtinual de*elo&ment o' managerial s5ills<

A) Organizational orientation sessions)

+) Bo# rotation)

C) Role &la(ing)

%) 6iaison committees)

144! Source" C/A 11; //328T$e least e''ecti*e met$od 'or an em&lo(ee to learncom&uter s5ills is

A) Classroom training using e7ui&ment)

+) Fideo training)

C) A&&rentices$i&s)

%) Case anal(sis)

14;! Source" C/A 0; //3=$ic$ o' t$e 'ollo-ing is not an e:am&le o' &ositi*erein'orcement o' #e$a*ior<

A) Pa(ing a #onus to em&lo(ees -$o $ad noa#sences 'or an( 'our3-ee5 &eriod)

+) Gi*ing -ritten -arnings a'ter onl( e*er( ot$era#sence)

C) Assigning a mentor to eac$ em&lo(ee)

%) .a*ing a lotter( e*er( mont$ -$ere 10L o' t$eem&lo(ees -it$ no a#sences recei*e a 200 #onus)

14! Source" C/A 0; ///38T$e &unis$ing o' em&lo(ees is made less e''ecti*e #("

A) Stating t$e o''ending #e$a*ior s&eci'icall()

+) Post&oning t$e start o' disci&linar( &rocedures)

C) Permitting em&lo(ees to c$allenge t$eir cul&a#ilit()

%) ocusing t$e discussion on t$e o''ending #e$a*iorinstead o' t$e o''ender)

14! Source" C/A 11 //3;0=$en su&er*ising em&lo(ees, t$e #e$a*ior most li5el( toattain long3term &ositi*e results 'or a manager -ould #e to

A) %isci&line em&lo(ees immediatel( 'or undesira#le#e$a*iors, using oral re&rimands, -ritten -arnings,and tem&orar( sus&ensions)

+) .old -ee5l( meetings during -$ic$ em&lo(ees arereminded o' -or5 &rocedures and are &raised 'or t$e-ee5s accom&lis$ments)

C) Praise em&lo(ees on a random sc$edule and lin5re-ards to &er'ormance)

%) Tell em&lo(ees t$at -or5ing o*ertime no- -illresult in a #etter &er'ormance re*ie- in mont$s)

14>! Source" C/A 0 //34%uring an e:it con'erence, t$e most e''ecti*e -a( tomoti*ate an auditee to ado&t a recommendation on acontrol -ea5ness -ould #e to

A) Remind t$e auditee t$at audit re&orts are read #(senior management)

+) /n'orm t$e auditee t$at ot$er line managers -it$'e-er resources $a*e #een a#le to remed( similarsituations)

C) Tr( to &ro*ide conclusi*e &roo' t$at t$e 'indingsare correct and t$e conclusions are sound)

%) Com&liment t$e auditee on im&ro*ements alread(ado&ted and encourage 'urt$er c$anges)

148! Source" C/A 0 ///32 A manager $as a small team o' em&lo(ees, #ut eac$indi*idual is sel'3moti*ated and could #e termed a $ig$ac$ie*er) T$e manager $as #een gi*en a &articularl(di''icult assignment) @*en 'or a $ig$ ac$ie*er, t$e&ro#a#ilit( t$at t$is 9o# can #e com&leted #( one indi*idual

#( t$e re7uired deadline is lo-) Select t$e #est course 'ort$e audit manager)

A) Assign one indi*idual since $ig$ ac$ie*ers t$ri*eon $ig$ ris5s)

+) Assign t-o em&lo(ees to moderate t$e ris5 o''ailure)

C) Assign all em&lo(ees to ensure t$e ris5 o' 'ailure islo-)



%) As5 com&an( management to cancel t$e 9o#)

14! Source" C/A 11 ///328/n man( 9o#s, e:cessi*e s&ecialization can e*entuall( leadto &oor moti*ation, #oredom, and alienation) /n order toco&e -it$ t$e &otential &ro#lems in suc$ a situation,managers s$ould

A) ocus on t$eir em&lo(ees $ig$er3le*el needs inorder to $el& t$em ac$ie*e sel'3actualization)

+) Remo*e dissatis'iers suc$ as lo- salar(, #adsu&er*ision, lac5 o' 9o# securit(, and &oor -or5ingconditions)

C) /m&lement an o&timal organizational re-ardss(stem and &ro*ide all needed training to 5ee&em&lo(ees u& to date on tec$nolog()

%) C$ange t$e 9o#s to 'it t$e em&lo(ees needs orrotate em&lo(ees to 9o#s t$at satis'( t$eir needs)

1;0! Source" C/A 0 ///34;

T$e #asic underl(ing &rinci&le o' t$e 7ualit(3o'3-or53li'e*ie- o' moti*ation suggests t$at an organization s$ouldunloc5 t$e creati*e &otential o' its &eo&le #(

A) /n*ol*ing t$em in decisions a''ecting t$eir li*es and&ro*iding t$em -it$ more control o*er t$eir -or5)

+) Pro*iding 'air and e7uita#le re-ard s(stems t$atare clearl( lin5ed to t$e em&lo(ees e''ort and&er'ormance)

C) ocusing on em&lo(ees $ig$er3le*el needs)

%) Jsing 9o# enric$ment tec$ni7ues t$at increase s5ill*ariet(, tas5 identit( and signi'icance, autonom(, and'eed#ac5)

1;1! Source" C/A 11 ///322T$e $uman resource de&artment o' an organizationo#ser*ed t$at accounting sta'' turno*er -as unusuall( $ig$)@:it inter*ie-s indicated t$at t$e accounting de&artment-or5 sc$edule -as $ig$l( restricti*e 'or accountants -$o$ad (oung c$ildren) To im&ro*e t$e retention o' s5illedem&lo(ees in t$e accounting de&artment, t$e #est solution-ould #e to

A) /m&lement a &rogram o' 9o# rotation -it$in t$eaccounting de&artment)

+) Promote 9o# enlargement 'or t$e &ositionse:&eriencing t$e greatest turno*er)

C) Pro*ide 9o# s$aring and 'le:time o&&ortunities 'oraccounting de&artment em&lo(ees)

%) @nric$ t$e 9o#s o' accounting de&artmentem&lo(ees)

1;2! Source" C/A 0 ///344T-o managers -ere discussing t$e merits o' goal setting toim&ro*e em&lo(ee &er'ormance) One manager 'elt t$ats&eci'ic goals s$ould not #e esta#lis$ed and t$at, to &ro*ide'or 'le:i#ilit(, onl( generalized goals s$ould #e used) T$e

ot$er manager 'elt t$at s&eci'ic, di''icult goals &roduce t$e#est results) As t$e discussion continued, ot$er met$ods o'goal setting -ere identi'ied) Select t$e #est met$od 'orsetting goals)

A) T$e manager s$ould &ro*ide generalized goals)

+) T$e manager s$ould select s&eci'ic, di''icult goals)

C) T$e em&lo(ee s$ould de*elo& generalized goalsand o#tain management concurrence)

%) T$e em&lo(ee s$ould de*elo& s&eci'ic, di''icultgoals and o#tain management concurrence)

1;4! Source" C/A 11 ///324 A &roduction manager is -or5ing on a &lan to increaseem&lo(ee moti*ation at a local &lant #( com&aring resultso' em&lo(ee inter*ie-s to t$ose 'rom em&lo(ees at a $ig$er&er'orming &lant) T$e manager is &uzzled a#out t$e resultso' t-o sets o' em&lo(ee inter*ie-s) T$e em&lo(eesinter*ie-ed &er'ormed identical 9o#s) 6ocal em&lo(eest$oug$t t$eir 9o#s -ere #oring and un'ul'illing -$ile t$eot$er &lants em&lo(ees -ere *er( satis'ied) @*en ne-

em&lo(ees at t$e local &lant indicated t$e( 7uic5l( lostent$usiasm) /denti'( t$e &rimar( element t$e manager musto*ercome to en$ance &er'ormance)

A) ?egati*e 9o# &erce&tion)

+) /nade7uate 9o# autonom()

C) 6ac5 o' s5ill *ariet()

%) 6o- tas5 signi'icance)

1;;! Source" C/A 11 ///32 A ne- &roduction team $as #een 'ormed #( ta5inge:&erienced $ig$ ac$ie*ers 'rom e:isting teams -it$in t$e'actor() T$e mem#ers o' t$e ne- team $a*e not #eenre7uired to learn an( ne- s5ills, and t$e mac$ines used areidentical to t$ose used in t$eir 'ormer teams) T$e teams&roduction su&er*isor is a longtime em&lo(ee o' t$eorganization #ut $as not &re*iousl( -or5ed -it$ an(mem#ers o' t$e ne- team) %es&ite t$e a#ilities and&re*ious indi*idual ac$ie*ements o' t$e indi*idual teammem#ers, management is sur&rised #( t$e mediocre&er'ormance o' t$e ne- team) T$e #est a&&roac$ 'or t$e&roduction su&er*isor to im&ro*e &er'ormance -ould #e to

A) /ncrease &ressure on t$e team t$roug$ $ig$ergoals and re&rimands)

+) Re&lace t$ese indi*iduals on t$e team)

C) Pro*ide o&&ortunities 'or t$e team mem#ers to

socialize -it$ eac$ ot$er)

%) %o not$ing no- #ecause it is too soon to dra-an( conclusions)

1;! Source" C/A 0 ///3>T$ere are numerous 'actors t$at en$ance or detract 'rom agrou&s attracti*eness and co$esi*eness) Select t$e 'actort$at en$ances co$esi*eness)

A) a*ora#le *ie- 'rom t$e outside3loo5ing3in)



+) =ide *ariet( o' mem#ers)

C) A common t$reat in t$e en*ironment)

%) Moderatel( large size)

1;! Source" C/A 0 ///38T$e 5e( ingredient to grou& e''ecti*eness is

A) C$allenge)

+) Trust)

C) ?orms)

%) Roles)

act Pattern N1!T$e 'ollo-ing 7uestion &resents a scenario in -$ic$ amanager needs to decide -$at leaders$i& st(le to use too#tain em&lo(ee satis'action and e''ecti*e em&lo(ee&er'ormance) or t$e &ur&oses o' t$is 7uestion, t$e

manager $as a c$oice o' 'our st(les)

T$e directi*e leader lets su#ordinates 5no- -$at ise:&ected o' t$em, sc$edules -or5 to #e done, and gi*ess&eci'ic guidance on $o- to accom&lis$ tas5s)

T$e su&&orti*e leader is 'riendl( and s$o-s concern 'or t$eneeds o' t$e su#ordinates)

T$e &artici&ati*e leader consults -it$ su#ordinates anduses t$eir suggestions #e'ore ma5ing a decision)

T$e ac$ie*ement3oriented leader sets c$allenging goals ande:&ects su#ordinates to &er'orm at t$eir $ig$est le*el)

1;>! Source" C/A 0 ///3;Re'ers to act Pattern N1DT$e -or5ers in a 'actor( $a*e #een told t$at t$eir mac$inesare o#solete and -ill #e re&laced #( ne-,com&uter3assisted mac$ines) T$e -or5ers must #eretrained and are eager to learn e*er(t$ing a#out t$e ne-mac$ines) T$e manager -as recentl( $ired 'rom a com&an(-$ere t$e ne- mac$ines -ere e:tensi*el( used and is *er('amiliar -it$ t$em) /n t$is case, -$at is t$e #est leaders$i&st(le 'or t$e manager<

A) %irecti*e)

+) Su&&orti*e)

C) Partici&ati*e)

%) Ac$ie*ement3oriented)

1;8! Source" C/A 0 ///3Re'ers to act Pattern N1D A &roduction team $as #een toget$er 'or se*eral (ears and$as -or5ed -ell toget$er) .o-e*er, se*ere arguments$a*e recentl( occurred #et-een t-o mem#ers o' t$egrou&, and ot$er mem#ers $a*e #egun to ta5e sides) T$is&ro#lem $as $ad a negati*e e''ect on &roduction&er'ormance) T$e #est leaders$i& st(le 'or t$e manager int$is situation is

A) %irecti*e)

+) Su&&orti*e)

C) Partici&ati*e)


1;! Source" C/A 0 ///3Re'ers to act Pattern N1DT$e manager o' a team o' actuaries $as #een as5ed tode*elo& t$e #asic &ricing structure 'or a ne- $ealt$insurance &roduct) T$e team $as success'ull( designedot$er &ricing structures in recent (ears) T$e manager -asassigned to t$e team mont$s ago) =$at is t$e #estleaders$i& st(le 'or t$e manager o' t$is team<

A) %irecti*e)

+) Su&&orti*e)

C) Partici&ati*e)


10! Source" C/A 0 ///3>Re'ers to act Pattern N1D A manager in a go*ernment agenc( su&er*ises a section o'clerical em&lo(ees -$o re*ie- license a&&lications 'ora&&ro*al or denial) T$e clerical 9o#s are -ell de'ined&rocedurall( and are co*ered #( go*ernment regulations)/n t$is case, -$at is t$e #est leaders$i& st(le 'or t$emanager<

A) %irecti*e)

+) Su&&orti*e)

C) Partici&ati*e)


11! Source" CMA 0 1320T$e &rotected grou& under t$e Age %iscrimination in@m&lo(ment Act o' 1>, as amended, is de'ined asan(one in -$ic$ age grou&<

A) 4 and 0)

+) ;0 and >)

C) ;0 and older)

%) ; and older)

12! Source" C/A 0 //34;T$ere $as #een an increased em&$asis on grou& decisionma5ing in organizations) =$ic$ o' t$e 'ollo-ing statements$as #een 'ound to $old true in studies o' indi*idual decisionma5ing as com&ared to grou& decision ma5ing< /ndi*idualdecision ma5ing tends to

A) +e more conser*ati*e)

+) @*aluate more com&lete in'ormation)



C) Generate more alternati*es)

%) /ncrease t$e &ercei*ed legitimac( o' t$e decision)

14! Source" C/A 11 //34; A manager #elie*es t$at &ositi*e rein'orcement is t$e mosta&&ro&riate -a( to deal -it$ em&lo(ees) =$ic$ o' t$e

'ollo-ing actions demonstrates t$e &rinci&le o' &ositi*erein'orcement<

A) @m&lo(ees are gi*en 23da( sus&ension -it$out&a( i' errors e:ceed a &rede'ined le*el)

+) @m&lo(ees are &raised -$en t$e detected errorrate in t$eir -or5 sta(s #elo- a &re3de'ined le*el)

C) Time #udgets, -$ic$ $a*e 'orced em&lo(ees torus$ and conse7uentl( ma5e errors, are eliminated)

%) @m&lo(ees are not re7uired to -or5 o*ertime i'errors sta( #elo- a &rede'ined le*el)

1;! Source" CMA Sam& Q1310

Clear Connections /nc), t$e largest &ro*ider o' mental$ealt$ ser*ices in its tri3count( area, -as encountering&ersonnel &ro#lems) T$eir 2 residences $oused man(*ulnera#le clients, #ut 'unding ne*er seemed ade7uate to$ire 7ualit(, li*e3in sta'') A ne- administrator, %e#ora$Romano, is determined to 'acilitate long3term em&lo(mento' t$e #est &ossi#le care3gi*ing sta'') +esides &a(ing #etter-ages, s$e 'eels it is im&ortant t$at t$e sta'' #e strongl(moti*ated #( t$e -or5 itsel') According to Maslo-s need$ierarc$(, t$e #est em&lo(ees -ould $a*e a need 'or

A) @steem)

+) +elongingness)

C) Sel'3actualization)

%) Sa'et( and securit()

1! Source" Pu#lis$erinancial managersmanagement accountants are o#ligatedto maintain t$e $ig$est standards o' et$ical conduct) Accordingl(, t$e /MA Code o' @t$ics e:&licitl( re7uirest$at t$e(

A) O#tain su''icient com&etent e*idence -$ene:&ressing an o&inion)

+) ?ot condone *iolations #( ot$ers)

C) Com&l( -it$ generall( acce&ted auditingstandards)

%) Ad$ere to generall( acce&ted accounting&rinci&les)

1! Source" CMA 4

/n accordance -it$ Statements on Management Accounting ?um#er 1C SMA 1CD re*isedD, Standardso' @t$ical Conduct 'or Practitioners o' Management Accounting and inancial Management, a managementaccountant -$o 'ails to &er'orm &ro'essional duties in

accordance -it$ rele*ant standards is acting contrar( to-$ic$ one o' t$e 'ollo-ing standards<

A) Com&etenc()

+) Con'identialit()

C) /ntegrit()

%) O#9ecti*it()

1>! Source" Pu#lis$erT$e militar( command structure is an e:am&le o' -$at 5indo' communication net-or5<

A) =$eel)

+) All3c$annel)

C) Star)

%) C$ain)

18! Source" Pu#lis$er=$ic$ communication net-or5 is #est suited to com&le:grou& tas5s re7uiring a $ig$ le*el o' creati*it(<

A) =$eel)

+) Circle)

C) All3c$annel)

%) Star)

1! Source" Pu#lis$erCommunication is t$e &rocess #( -$ic$ meaning iscon*e(ed #et-een &eo&le) According to communicationst$eor(

A) T$e &rocess $as t$ree elements" sender, medium,recei*er)

+) One3directional communication is usuall( moste''ecti*e)

C) Communication is t$e message actuall( recei*ed,not -$at is transmitted)

%) /n'ormal communications are usuall( to #ea*oided #ecause o' t$eir inaccurac()

10! Source" Pu#lis$erCommunication must occur in *arious directions -it$in an

organization) T$e 5ind o' communication t$at is t$e slo-estis

A) J&-ard)

+) %o-n-ard)

C) .orizontal)

%) %iagonal)



11! Source" Pu#lis$er+ecause communication is *ital to e''ecti*e management,managers s&end most o' t$eir time communicating)Conse7uentl(, managers

A) =$o are good communicators -ill #e e''ecti*e)

+) Mostl( engage in oral communication)

C) %e*ote most o' t$eir time to 'ormal, -rittencommunication)

%) Are essentiall( senders o' messages)

12! Source" Pu#lis$erCommunications net-or5s in organizations ma( ta5e*arious 'orms) T$e net-or5 in -$ic$ misunderstanding ismost li5el( is t$e

A) All3c$annel)

+) .u#)

C) =$eel)

%) C$ain)

14! Source" Pu#lis$erCommunication is most li5el( to #e e''ecti*e -$en

A) T$e sender care'ull( considers t$e recei*ersneeds)

+) Sender and recei*er concentrate onl( on *er#almessages)

C) /t c$anges t$e recei*ers attitude)

%) T$e recei*er monitors t$e senders #e$a*ior)

1;! Source" Pu#lis$er A memorandum to announce an im&ortant, mandator(meeting s$ould contain se*eral details, including

A) A list o' all o' t$e &eo&le -$o ma( #e a''ected #(t$e meeting)

+) T$e e:&ected lengt$ o' t$e meeting)

C) A #rie' descri&tion o' t$e to&ic o' t$e ne:t mont$l(meeting)

%) T$e &erson to contact i' t$e em&lo(ee $as notrecei*ed t$e memorandum)

1! Source" Pu#lis$er A'ter -riting a memorandum announcing a meeting #ut#e'ore t$e meeting occurs, t$e -riterc$air s$ould ta5e

se*eral actions, including

A) C$ec5ing -it$ $is$er su&erior 'or a&&ro*al to callt$e meeting)

+) Calling t$e &artici&ants to 'ind out i' t$e( $a*e an(7uestions or &ro#lems)

C) %istri#uting a &ro&osed agenda 'or t$e meeting toall &artici&ants)

%) Re7uesting an ad*ance co&( o' all su&&ortingin'ormation to #e #roug$t to t$e meeting #( eac$&artici&ant)

1! Source" Pu#lis$er A s&ecial, mandator( meeting -as announced in amemorandum) =$at action s$ould t$e c$air ta5e during t$emeeting to ma5e it more &roducti*e<

A) %irect indi*idual res&onses o''ered #(&artici&ants)

+) Ta5e t$e minutes)

C) %iscuss at t$e #eginning o' t$is meeting t$eminutes 'rom t$e last mont$l( meeting)

%) %iscuss an( to&ics relating to t$e s&ecial &ur&oseo' t$e meeting in t$e random order t$at t$e( areintroduced #( &artici&ants)

1>! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing actions s$ould a c$air ta5e 'ollo-ing

an im&ortant, mandator( meeting announced in amemorandum<

A) Place t$e minutes and an( documentedin'ormation s$ared at t$e meeting in a 'ile to -$ic$sD$e alone $as access)

+) %istri#ute a list o' an( indi*idual assignments madeduring t$e meeting to all com&an( &ersonnel)

C) /' an( &ro#lems arise, call a 'ollo-3u& meetingannounced to all &artici&ants at a moments notice)

%) Re7uest status re&orts on &ro9ects assigned toindi*iduals during t$e meeting)

18! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing de*ices translates t$e intendedmessage into t$e senders c$osen communication 'orm<

A) Transmitter)

+) @ncoder)

C) C$annels)

%) %ecoder)

1! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing &erce&tual errors is t$e tendenc( 'orone &art( to attri#ute $is$er traits to t$e ot$er &art( -$encommunicating<

A) @:&ectanc()

+) Pro9ection)

C) T$e $alo e''ect)



%) Stereot(&ing)

1>0! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing actions is most li5el( to minimize t$ee''ect o' &erce&tual errors<

A) T$e sender s$ould ensure t$at t$e recei*erunderstands t$e message #( allo-ing onl( one3-a(communication)

+) T$e recei*er s$ould consider $o- t$e senderdecodes t$e message)

C) T$e sender alone s$ould minimize noise in t$e 'lo-o' communication)

%) T$e recei*er s$ould tr( to understand t$e senders&ers&ecti*e)

1>1! Source" Pu#lis$er

=$ic$ o' t$e 'ollo-ing is a #ene'it o' t$e communication

lin5 re&resented #( negotiating em&lo(ee3su&er*isordi''erences<

A) @ac$ em&lo(ee &ercei*es t$at management *alues$is$er accom&lis$ments)

+) A -ritten communication lin5 #et-een t$eem&lo(ees and management is &ro*ided)

C) @ac$ em&lo(ee is s$o-n t$at management *alues$is$er rig$ts and needs)

%) T$e need 'or an in'ormal gra&e*ine is reduced)

1>2! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing is a #ene'it o' a $olida( &art( as acommunication lin5 #et-een em&lo(ees and management<

A) @m&lo(ees are gi*en t$e o&&ortunit( to discussissues -it$ management in an in'ormal setting)

+) @m&lo(ees #ecome more a-are o' t$eorganizations o#9ecti*es)

C) @ac$ em&lo(ee ma( discuss concerns -it$out 'earo' re&ercussions 'rom management)

%) Outstanding em&lo(ee &er'ormance iscommunicated in a 'ormal, &u#lic atmos&$ere)


=$ic$ o' t$e 'ollo-ing is t$e most li5el( e''ect on ot$erem&lo(ees -$en t$e 'iring o' one em&lo(ee is not 'ull(communicated<

A) @m&lo(ees -ill #elie*e t$at t$eir 9o#s are moresecure)

+) @m&lo(ees are discouraged 'rom uni'(ing #ecauseo' t$eir 'ear o' re&ercussions 'rom management)

C) @m&lo(ees insecurit( is decreased)

%) @m&lo(ee s&eculation, mistrust, and &aranoiaincrease)

1>;! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing results is most li5el( to occur -$en&u#lic media are used to resol*e dis&utes #et-eenem&lo(ees and management<

A) T$e com&an(s image ma( #e im&ro*ed)

+) Pu#lic o&inion ma( &ressure t$e &arties to resol*et$e dis&ute)

C) Communication #et-een em&lo(ees andmanagement is im&ro*ed)

%) T$e need 'or su&&ort 'rom a union is increased)

1>! Source" Pu#lis$erT$e #ene'its o' electronic communication 'or a com&an(and its em&lo(ees include

A) More e''icient use o' resources to increase

&ro'ita#ilit()

+) Creation o' redundant tas5s t$at allo- em&lo(eesto de*elo& e:&ertise)

C) Constant de*elo&ment o' ne- &rocedures)

%) @limination o' simulation models)

1>! Source" Pu#lis$er=$en im&lementing an electronic communication s(stem,t$e organization s$ould

A) %e*elo& &ro9ect teams or tas5 'orces made u&entirel( o' s&ecialists)

+) Restrict t$e use o' s(stems manuals anddesignated user su&&ort to mem#ers o' t$e M/Sde&artment)

C) Create an M/S steering committee to $oldcon'idential discussions a#out an( s(stemsde*elo&ment)

%) Communicate in'ormation a#out t$e s(stem to allem&lo(ees)

1>>! Source" CMA 02 131 All o' t$e 'ollo-ing statements a#out communication arecorrect e:ce&t

A) =ritten communication in$i#its 'eed#ac5)

+) Managers s&end more o' t$eir -or5da( in*ol*edin oral communication t$an -ritten communication)

C) =ritten communication &ro*ides a &ermanentrecord)

%) =ritten communication is usuall( #etter -$en t$emessage is nonroutine and &ersonal)



1>8! Source" CMA 02 1321/n -$ic$ one o' t$e 'ollo-ing statements is t$e use o'accounting 9argon an im&ediment to communication#et-een accountants and nonaccounting &ro'essionals<

A) 6a#or standards tell us $o- muc$ time -or5erss$ould ta5e to assem#le a com&uter)

+) / am tr(ing to decide -$et$er t$e million dollardis#ursement s$ould #e e:&ensed or ca&italized)

C) /n carr(ing out *ariance anal(sis, / am see5ing t$e&ossi#le reasons -$( t$e net income s$o-n in t$e'inancial statements 'or t$e (ear 10 is 20L lesst$an e:&ected)

%) An accounting de&artment in a 'actor( isclassi'ied as a ser*ice #ecause it allo-s t$ede&artments actuall( in*ol*ed in t$e ma5ing o'&roducts 'reedom 'rom #oo55ee&ing c$ores)

1>! Source" CMA 122 132T$e t$ree managerial roles $a*e #een de'ined asinter&ersonal, in'ormational, and decisional, all o' -$ic$

re7uire *arious 'orms o' communication) T$e most li5el('orm o' communication 'or a manager 'ul'illing t$ein'ormational role -ould #e

A) Resol*ing con'lict #et-een t-o su#ordinates)

+) @ncouraging em&lo(ees to im&ro*e &roducti*it()

C) Attending a ri##on3cutting ceremon( 'or t$eo&ening o' a ne- &lant)

%) Scanning industr( re&orts to sta( a#reast o'de*elo&ments)

180! Source" CMA 122 1328?oise ma( disru&t communication during transmission) Allo' t$e 'ollo-ing are e:am&les o' noise e:ce&t

A) Selecti*e &erce&tion)

+) Static on a tele&$one line)

C) A letter lost #ecause it -as inters&ersed -it$ 9un5mail)

%) A &artici&ant in a con*ersation #eing called a-a('or a meeting)

181! Source" CMA 122 132T$e #iggest single dra-#ac5 o' -ritten communication,-$en com&ared -it$ oral communication, is t$at it

A) /s less time consuming)

+) /s relati*el( di''icult)

C) Pro*ides a &ermanent record)

%) /n$i#its 'eed#ac5)

182! Source" CMA 122 1340

Telecommuting, -or5ing a-a( 'rom t$e o''ice andcommunicating *ia electronic media, $as #ecome more-ides&read as ad*ances in communication de*ices $a*emade t$is more &ractical) All o' t$e 'ollo-ing are &ro#lemst$at are #eginning to #e associated -it$ em&lo(ees usingtelecommuting e:ce&t t$at t$e telecommuting em&lo(ees

A) all #e$ind in t$eir 'ields o' s&ecialization)

+) 6ac5 strong -or5ing relations$i&s)

C) @:&erience a loss o' career o&&ortunities)

%) 6ac5 su''icient communication s5ills)

184! Source" CMA 124 1314?on3*er#al communication is a &o-er'ul #utlittle3understood 'orm o' communication in organizations) All o' t$e 'ollo-ing re&resent 'orms o' non3*er#alcommunication e:ce&t

A) T$e tone o' *oice a &erson selects)

+) T$e &ositioning o' 'urniture in a &ersons o''ice)

C) Prolonged e(e contact)

%) A 'acsimile message 'rom a #usiness associate)

18;! Source" CMA 124 131;=$ic$ one o' t$e 'ollo-ing statements regardingcommunication along t$e gra&e*ine in an organization isincorrect<

A) +( maintaining o&en c$annels o' communication,managers can minimize t$e damage t$e gra&e*ine cando in an organization)

+) Attem&ts to totall( eliminate t$e gra&e*ine areunli5el( to succeed)

C) T$e gra&e*ine communication net-or5 can e:ist inse*eral &atterns)

%) T$e gra&e*ine is rumor3mongering, and managerss$ould not use it)

18! Source" CMA 124 131=$ic$ one o' t$e 'ollo-ing statements a#out $uman&erce&tion and its role in t$e communication &rocess isincorrect<

A) Perce&tion is used to inter&ret in'ormation 'romt$e en*ironment)

+) Perce&tion can distort communication onl( at t$eend o' t$e communication &rocess)

C) Selecti*e &erce&tion re'ers to t$e tendenc( toremem#er -$at -e &re'er and to 'orget -$at -e areuncom'orta#le -it$)

%) Stereot(&ing is a 'orm o' &erce&tual organization)

18! Source" CMA 124 131T$e #asic &ur&oses o' an organizations internal



communications net-or5 include all o' t$e 'ollo-ing e:ce&t

A) O#taining a common 'ocus among em&lo(ees)

+) /n'orming &otential in*estors a#out com&an(o&erations and 'inancial results)

C) Aiding $ig$37ualit( decision ma5ing)

%) /ntegrating t$e e''orts o' s&ecialists)

18>! Source" CMA 124 131>T$e mar5eting manager o' Oa5lea' Cor&oration -rote aninterde&artmental memorandum to t$e #udget managerconcerning corrections to t$e sales 'orecast 'or t$e coming(ear) T$is is an e:am&le o'

A) %o-n-ard communication)

+) J&-ard communication)

C) /n'ormal communication)

%) .orizontal communication)

188! Source" CMA 124 1318 At Mars$all /nc), accounting cler5s log incoming in*oices,and t$e controller determines t$e amount and timing o'in*oice &a(ments) or t$is t(&e o' situation, t$e moste''icient and accurate communication net-or5 is t$e

A) All3c$annel net-or5)

+) Circle net-or5)

C) C$ain net-or5)

%) =$eel net-or5)

18! Source" CMA 121 4310 A segment o' an organization is re'erred to as a ser*icecenter i' it $as

A) Res&onsi#ilit( 'or de*elo&ing mar5ets and sellingt$e out&ut o' t$e organization)

+) Res&onsi#ilit( 'or com#ining t$e ra- materials,direct la#or, and ot$er 'actors o' &roduction into a

'inal out&ut)

C) Aut$orit( to ma5e decisions a''ecting t$e ma9ordeterminants o' &ro'it including t$e &o-er to c$ooseits mar5ets and sources o' su&&l()

%) Aut$orit( to &ro*ide s&ecialized su&&ort to ot$erunits -it$in t$e organization)

10! Source" C/A 088 /F312 A com&an(, organized as s$o-n #elo-, uses t$eres&onsi#ilit( accounting conce&t) =$o -ould recei*eco&ies o' t$e detailed e:&enditure re&orts 'or t$e grindingde&artment<

Grinding %e&artment Re&orting Structure President

ｳﾚ3333333333333333333333333333333ｿｳｳｳ FP Sales Controller FP Manu'acturing ｳｳ Production Su&er*isor ｳ

ｳ oreman, Grinding %e&t)

A) oreman onl()

+) oreman, su&er*isor, and *ice &resident)

C) oreman, su&er*isor, *ice &resident, and&resident)

%) oreman, su&er*isor, *ice &resident, controller,and &resident)

11! Source" Pu#lis$erT$e 'ormat 'or internal re&orts in a res&onsi#ilit( accountings(stem is &rescri#ed #(

A) Generall( acce&ted accounting &rinci&les)

+) T$e inancial Accounting Standards +oard)

C) T$e American /nstitute o' Certi'ied Pu#lic Accountants)

%) Management)

12! Source" Pu#lis$erRational decision ma5ing is a multi3ste& &rocess) /n -$ic$stage o' t$is &rocess -ill e''ecti*e communication to&ersons a''ected #( t$e decision #e most im&ortant<

A) @*aluating &ossi#le solutions)

+) %e'ining t$e &ro#lem)

C) ollo-ing u&)

%) /denti'(ing &ossi#le solutions)

14! Source" Pu#lis$er/n -$ic$ o' t$e 'ollo-ing cases is noise not &resent<

A) T$e sender recei*es a tele&$one call -$ile -ritinga memorandum)

+) T$e sender and recei*ers tele&$one con*ersation

is interru&ted #( anot$er caller)

C) T$e recei*er is called to an im&ortant meeting-$ile reading t$e senders memorandum)

%) T$e recei*er listens to -$at sD$e -ants to $ear int$e tele&$one con*ersation -it$ t$e sender)

1;! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing is a #ene'it o' im&lementing anelectronic communication s(stem<



A) Relati*el( lo- ca&ital e:&enditures are re7uired)

+) T$e com&an(s com&arati*e ad*antage o*ersmaller 'irms t$at cannot a''ord suc$ a s(stem -illincrease)

C) T$ere is little need 'or additional resource

allocation to 'acilitate im&lementation o' t$e s(stem)

%) T$e so&$istication o' electronic communications(stems eliminates t$e need 'or #ac5u& 'iles and datareco*er( s(stems)

1! Source" Pu#lis$er=$ic$ o' t$e 'ollo-ing is a 're7uent e''ect on em&lo(ees o'im&lementing an electronic communication s(stem<

A) .ard-are and so't-are de*elo&ment increaseem&lo(ees &ersonal com'ort)

+) Communication #et-een em&lo(ees and t$emanagement in'ormation s(stems M/SD de&artmentis im&ro*ed #ecause o' em&lo(ee &artici&ation in t$e

design o' t$e s(stem)

C) @m&lo(ees lac5 an understanding o' -$at t$es(stem can do and $o- it -ill assist t$em)

%) @m&lo(ees are -illing and eager to c$ange to t$ene- s(stem)

1! Source" C/A 112 ///31To e:&lain a &reliminar( audit 'inding to t$e manager o'&ersonnel, an auditor comments as 'ollo-s" =e #elie*et$at our statistical sam&le documents a #rea5do-n in t$ere*ie- o' u&dates to t$e &ersonnel master 'ile #( t$eimmediate su&er*isor) T$e e:&ected error rate o' ourattri#ute sam&le -as 1L #ut t$e actual error rate -as#et-een ;L and L) T$e result -as a re9ection o' t$esam&le $(&ot$esis) =e t$ere'ore recommend t$at t$eim&ortance o' com&l(ing strictl( -it$ e:isting re*ie-&rocedures #e reem&$asized) T$e manager o' &ersonneldis&utes t$e *alidit( o' t$e 'inding) T$e communications#arrier &resented a#o*e is #est descri#ed as

A) Poor en*ironment)

+) Tec$nical 9argon)

C) /na&&ro&riate communication met$od)

%) Poor timing)

1>! Source" C/A 112 ///320To moti*ate an auditor3in3c$arge to im&ro*e t$e -or5 o't$e sta'' auditors assigned to an audit, an internal auditingsu&er*isor sent t$e 'ollo-ing memo" / -ant (ou to initialand date e*er( -or5ing &a&er) Iou are to c$ec5 all -or5and get t$ese &eo&le to con'orm to de&artment&rocedures) At t$e end o' t$e audit, t$e su&er*isor -ass$oc5ed to disco*er t$at t$e audit #udget -as grossl(e:ceeded, -or5ing &a&er 7ualit( -as &oor, and audit 'ocus-as u&on lo- ris5 and un&roducti*e areas) T$e 'ailure int$e communication c$ain -as most li5el( caused #(

A) Audience)

+) @n*ironment)

C) Met$od)

%) /nter&ersonal &ro#lems)

18! Source" C/A 110 ///320T$e list o' modern communication s(stems e:tends -ell#e(ond t$e tele&$one and &ostal ser*ice) T$ese ne-s(stems can #e distinguis$ed #( t$e 'eatures or ca&a#ilitiest$e( &ro*ide) T$us, 'eatures suc$ as Ans-er, @dit,or-ard, Send, Read, and Print -ould indicate a s(stemcalled

A) @lectronic mail)

+) Foice store3and3'or-ard)

C) %es5to& &u#lis$ing)

%) %igital communications)

1! Source" C/A 0; //3@HTolerating silence, as5ing o&en ended 7uestions, and&ara&$rasing are t$ree aids to more e''ecti*e

A) Meetings)

+) 6istening)

C) /nter*ie-s)

%) eed#ac5)

200! Source" C/A 0; //3; Accountants must #e e''ecti*e listeners, es&eciall( -$en

as5ing com&le: 7uestions) To im&ro*e t$eir listening,accountants s$ould ta5e care to do all t$e 'ollo-ing e:ce&t"

A) Sto& tal5ing) /t is *er( di''icult to listen and tal5 att$e same time)

+) +e &atient) Allo- t$e s&ea5er am&le time tores&ond)

C) A*oid all 7uestions until t$e s&ea5er $asconcluded)

%) Put t$e s&ea5er at ease) A ner*ous s&ea5er -ill#e di''icult to understand)

201! Source" C/A 112 ///318=$ic$ &art o' t$e communication &rocess is descri#ed #(terms suc$ as selecti*it(, organization, and inter&retation<

A) @n*ironmental)

+) O#9ecti*e)

C) ?oise)

%) Perce&tion)



202! Source" C/A 111 ///314Perce&tion is a *ital &art o' communication and is made u&o' -$ic$ t$ree su#&rocesses<

A) Selecti*it(, organization, and inter&retation)

+) Sending, recei*ing, and 'eed#ac5)

C) 6istening, -riting, and s&ea5ing)

%) Sending, listening, and &s(c$osocial)

204! Source" C/A 111 ///312 A &urc$asing agent &laced a rus$ tele&$one order -it$ asu&&lier) T$e cler5 in t$e su&&liers o''ice re&eated t$eorder s&eci'ications #ac5 to t$e &urc$asing agent) ?o-ritten con'irmations -ere e:c$anged) =$en t$e s$i&mentarri*ed, it -as late and o' t$e -rong 7uantit() .o-e*er, t$e&urc$asing agent -as una#le to &ro*e t$at t$e s$i&ment-as unsatis'actor() =$at lin5 o' t$e communication c$ain$as 'ailed in t$is scenario<

A) @ncoding)

+) %ecoding)

C) Medium)

%) eed#ac5)

20;! Source" C/A 04 ///32 A manager 'ound t$at instructions gi*en to a su#ordinate-ere not 'ollo-ed) A re*ie- o' t$e cause o' t$e 'ailurere*ealed t$at t$e manager -as interru&ted #( se*eraltele&$one calls -$ile issuing t$e instructions) /n terms o'&ro#lems in t$e communications c$ain, t$e interru&tions are

A) ?oise)

+) ?on*er#al 'eed#ac5)

C) @:am&les o' closure)

%) @:am&les o' &erce&tual selecti*it()

20! Source" C/A 0; //32+ut, / mailed t$e order ; -ee5s ago, gi*ing t$e su&&lier&lent( o' time, said t$e &arts manager -$en as5ed -$( acritical &art -as not a*aila#le) T$e most li5el( reason 'ort$is 'ailed communication #et-een t$e &arts manager andt$e su&&lier -as

A) 6ac5 o' 'eed#ac5)

+) Con'using language)

C) /na&&ro&riate medium)

%) Perce&tual selecti*it()

20! Source" C/A 01 ///31>T$e rumor is s&reading t$at a com&an(s 5e( contract $as#een lost and ,000 &eo&le -ill #e laid o'') To&management 5no-s t$is is com&letel( untrue and s$ouldstrongl( den( t$e rumor in a

A) Meeting o' all em&lo(ees)

+) ront3&age message in t$e mont$l( com&an(ne-sletter)

C) Memorandum to eac$ em&lo(ee)

%) +oard meeting)

20>! Source" C/A 0>8 ///312=$ic$ o' t$e 'ollo-ing is an e:am&le o' u&-ardcommunication<

A) Managements notices on #ulletin #oards)

+) Grie*ance actions)

C) /n'ormational inserts in &a( en*elo&es)

%) Personnel &olic( manuals)

208! Source" C/A 0> ///32

=$ic$ o' t$e 'ollo-ing is t$e #est indicator o' t$ee''ecti*eness o' a communication on a recei*er<

A) Jnderstanding o' message recei*ed)

+) Clarit( o' message)

C) C$ange in recei*ers attitude)

%) C$ange in recei*ers #e$a*ior)

20! Source" C/A 080 ///311=$ic$ o' t$e 'ollo-ing is least a&&ro&riate -it$ regard tomanagements a&&roac$ to in'ormal grou& or gra&e*inecommunication< Management s$ould

A) Jse it to su&&lement communication c$annels o't$e 'ormal organization)

+) Tr( to su&&ress it as a &ossi#le source o'con'licting in'ormation)

C) Ta5e ad*antage o' it as a de*ice to correctmisin'ormation)

%) Ma5e use o' it as a means o' transmittingin'ormation not a&&ro&riate 'or 'ormal communicationc$annels)

210! Source" C/A 080 ///31@''ecti*e communication is most li5el( to ta5e &lace -$en

A) T$e sender and recei*er s$are similar 'rames o're'erence)

+) T$e message is stated in general rat$er t$ans&eci'ic terms)

C) T$e message is deli*ered as 7uic5l( as &ossi#le)

%) T$e sender ignores an( underl(ing assum&tions)



211! Source" C/A 082 ///311/n some organizations, 'irst3line su&er*isors -it$$old oralter un'a*ora#le in'ormation t$at t$e( do not -ant $ig$ermanagement to 5no-) T$is selecti*e -it$$olding o'in'ormation is -idel( 5no-n as

A) Selecti*e rece&tion)

+) iltering)

C) Regulating in'ormation 'lo-)

%) Perce&tual de'ense)

212! Source" C/A 082 ///32;Studies o' managerial communications $a*e indicated t$at

A) Most managers are e:cellent communicators)

+) Managers s&end most o' t$eir timecommunicating)

C) =ritten communication ta5es more o' a managerstime t$an oral communication)

%) Most e''ecti*e communicators -ill #e goodmanagers)

214! Source" C/A 1182 ///32Communication &la(s an im&ortant role in t$e success'ulo&eration o' all organizations) =$ic$ o' t$e 'ollo-ingstatements concerning organizational communications is'alse<

A) Communication in*ol*es at least t-o &eo&le" asender and a recei*er)

+) Communication is -$at t$e sender sa(s, not -$att$e recei*er understands)

C) @*er( act o' communication in'luences t$eorganization in some -a()

%) Management s&ends t$e ma9orit( o' its timecommunicating -it$ ot$er mem#ers o' t$eorganization)

21;! Source" C/A 0; //31=$ic$ o' t$e 'ollo-ing is unli5el( to cause c$anges inattitudes<

A) Ma5e sure t$at t$e message is credi#le)

+) Present man( di''erent issues in as s$ort a time as&ossi#le)

C) S$a&e t$e argument to t$e l istener)

%) ocus t$e &resentation on its ultimate o#9ecti*e)

21! Source" C/A 0; //3;=$en e*aluating communication, t$e accountant s$ould #ea-are t$at non*er#al communication

A) /s inde&endent o' a &ersons cultural #ac5ground)

+) /s o'ten im&recise)

C) Al-a(s con*e(s a more trut$'ul res&onse)

%) Al-a(s con*e(s less in'ormation t$an *er#alcommunication)

21! Source" C/A 0; //312=$en researc$ing a 7uestion a#out $o- to account 'or a&articular t(&e o' transaction, -$ic$ o' t$e 'ollo-ing is mostim&ortant<

A) Jsing com&uter data#ases to 'ind all rele*antsources)

+) Pro*iding documentation o' t$e re'erence sources)

C) Presenting onl( t$ose 'acts t$at su&&ort t$econclusion)

%) Presenting all 'acts t$at mig$t #ear on t$e issue)

21>! Source" C/A 0; //314

An auditor is considering de*elo&ing a 7uestionnaire toresearc$ em&lo(ee attitudes to-ard control &rocedures)=$ic$ o' t$e 'ollo-ing re&resents a criterion t$at s$ould not#e considered in designing t$e 7uestionnaire<

A) Questions must #e -orded to ensure a *alidinter&retation #( t$e res&ondents)

+) Questions must #e relia#l( -orded so t$at t$e(measure -$at -as intended to #e measured)

C) Questions s$ould #e -orded suc$ t$at a ?oans-er indicates a &ro#lem)

%) Man( t(&es o' 7uestions can #e used)

218! Source" C/A 0; //31C$ec5lists used to assess audit ris5 $a*e #een criticized 'orall o' t$e 'ollo-ing reasons e:ce&t

A) Pro*iding a 'alse sense o' securit( t$at all rele*ant'actors are addressed)

+) /na&&ro&riatel( im&l(ing e7ual -eig$t to eac$ itemon t$e c$ec5list)

C) %ecreasing t$e uni'ormit( o' data ac7uisition)

%) +eing inca&a#le o' translating t$e e:&erience orsound reasoning intended to #e ca&tured #( eac$item on t$e c$ec5list)

21! Source" C/A 0; //3;4/n documenting t$e &rocedures used #( se*eral interactingde&artments t$e internal auditor -ill most li5el( use

A) A $orizontal or s(stemsD 'lo-c$art)

+) A *ertical 'lo-c$art)

C) A Gantt c$art)

%) An internal control 7uestionnaire)



+) Organization)

C) O#9ecti*e)

%) /nter&retation)


=$ic$ o' t$e 'ollo-ing statements is 'alse according tocommunications t$eor(<

A) T$e &rocess $as t$ree elements" sender, medium,recei*er)

+) T-o3directional communication is usuall( moste''ecti*e)

C) Communication is t$e message actuall( recei*ed,not -$at is transmitted)

%) /n'ormal communications are used #( e''ecti*emanagers)


=$ic$ o' t$e 'ollo-ing is an e:am&le o' a #adl( encodedmessage<

A) /nattention or disinterest in t$e message)

+) /nconsistenc( #et-een *er#al and non*er#almessages)

C) Gesturing to someone -$o cannot see t$e gesture)

%) Senders disli5e o' recei*er)

242! Source" CMA 0 132?anc( As$#urn is t$e cost accounting manager 'or /m&erial Aluminums e:trusion &lant) .er 9o# in*ol*es coordinatingand summarizing mont$l( &roduction de&artment *ariancere&orts t$at are &re&ared #( *arious sta'' accountants) S$et$en &ro*ides t$e rele*ant *ariances to $er colleagues, t$e&roduction de&artmental managers) T$e accounting re&ortscommunicated #( As$#urn are an e:am&le o'

A) %o-n-ard communication)

+) .ierarc$ical communication)

C) /n'ormal communication)

%) .orizontal communication)

244! Source" CMA 0 132 Art$ur +ell is t$e su&erintendent o' a &roduction

de&artment) @*er( mont$, +ell sends co&ies o' $isde&artments &roduction *ariance re&orts to $is su&er*isor(sta'' as5ing t$em to e:&lain *ariances t$at e:ceed certain&rescri#ed limits) +ells communication o' *ariances to $issu&er*isor( sta'' and t$eir e:&lanation to $im o' t$e*ariances are e:am&les o'

A) .orizontal communication and u&-ardcommunication, res&ecti*el()

+) ormal and in'ormal communication, res&ecti*el()

C) /n'ormal communication and t$e gra&e*ine,res&ecti*el()

%) %o-n-ard communication and u&-ardcommunication, res&ecti*el()

24;! Source" CMA 0 132>

=$ic$ one o' t$e 'ollo-ing is not an e:am&le o' 'ormalinternal communication<

A) /n&ut 'or t$e (earl( #udget &ro*ided #( t$ePurc$asing %e&artment to t$e director o' #udgeting)

+) @n*ironmental im&act statements)

C) @:&ense account re&orts)

%) Sa'et( #ulletins)

24! Source" CMA 0 1328=$ic$ one o' t$e 'ollo-ing statements a#out t$e nature o'communication is correct<

A) Communication occurs onl( -$en -e deli#eratel(and consciousl( decide to communicate)

+) Accounting terms suc$ as e:&ense, re*enue, netincome, and *ariance mean t$e same to all users)

C) +ecause managerial accounting re&orts classi'(and summarize *ast amounts o' data, t$e( do not addto t$e in'ormation o*erload -it$in an organization)

%) Communication #et-een de&artments is a''ected#( t$e le*el o' 'unctional s&ecialization -it$inde&artments)

24! Source" CMA 0 132=$ic$ one o' t$e 'ollo-ing is not an e:am&le o' 'ormalcommunication -it$in an organization<

A) T$e gra&e*ine)

+) Fariance anal(sis)

C) T$e &er'ormance e*aluation s(stem)

%) A #udget)

24>! Source" CMA 0 1340=$ic$ one o' t$e 'ollo-ing -ill not $el& o*ercomecommunication &ro#lems #et-een t$e Accounting%e&artment and ot$er de&artments<

A) /nterde&artmental tas5 'orces)

+) Cross training and 9o# rotation)

C) Organization3-ide social e*ents)

%) A &er'ormance a&&raisal &re&ared #( (ourimmediate su&er*isor)

248! Source" C/A 0; //3;8=ritten communication im&ro*es -it$ conscious use o' t$e



acti*e *oice) =$ic$ o' t$e 'ollo-ing statements does notuse t$e acti*e *oice<

A) T$e in*entor( count -ill #e conducted #( t$ein*entor( cler5)

+) Ma5e t$e a&&ointment 'or "00 a)m) ne:tT$ursda()

C) T$e di*ision controller re&orts directl( to t$ecor&orate controller)

%) Gi*en t$e a#o*e, -e cannot recommend a&&ro*alat t$is time)

24! Source" C/A 0; //3;@''ecti*e communication a*oids o*eruse o' concealed*er#s) =$ic$ o' t$e 'ollo-ing items does not contain aconcealed *er#<

A) T$e A %i*ision is &lanning to ma5e an ac7uisitiono' a &art su&&lier)

+) @limination o' o*ertime -as e''ected #( t$e

securit( de&artment)

C) T$e electronic data &rocessing consulting grou&-ill &ro*ide assistance to t$e internal auditors)

%) Jnless &a(ment is recei*ed #( t$e 'irst o' ne:tmont$, -e -ill #e 'orced to cancel (our credit line)

2;0! Source" C/A 11 //31T$e #e$a*ioral science literature identi'ies di''usion as ane''ecti*e a&&roac$ to resol*ing con'lict) An auditore''ecti*el( using di''usion in -or5ing -it$ a con'rontationalauditee -ould

A) Set aside critical issues tem&oraril( and tr( toreac$ agreement on less contro*ersial issues 'irst)

+) @m&$asize di''erences #et-een t$e &arties)

C) A*oid t$e con'lict situation)

%) /denti'( t$e sources o' con'lict and address t$emdirectl()

2;1! Source" C/A 11; //32 All o' t$e 'ollo-ing are true a#out good -riting st(les usedin #usiness memos e:ce&t

A) %ra-s &ositi*e attention to t$e -riting st(le)

+) Treats all recei*ers -it$ res&ect)

C) Suits t$e met$od o' &resentation and deli*er()

%) %e*elo&s ideas -it$out o*erstatement)

2;2! Source" C/A 11 //34/n a &ersuasi*e message organized around rationalarguments, a &ersuasi*e -riter deals -it$ t$e o&&ositionsarguments #(

A) Re'uting some o' t$eir more *ulnera#le argumentsin a su#tle 'as$ion)

+) Ta5ing a re&resentati*e sam&le o' t$eir argumentsand agreeing t$at t$e strong ones are strong andre'uting t$e -ea5er ones)

C) Attac5ing t$e c$aracter o' t$e &eo&le -$o $old

t$ose o&inions)

%) Re'uting arguments at t$e end o' t$e message tos$o- t$at t$e( are t$e least im&ortant)

act Pattern N2! A multinational 'irm -as attem&ting to #u( a controllinginterest in a medium size 10 million annual salesD +razilianmetal -or5ing 'irm) /ts negotiator in +razil sent t$e'ollo-ing telegram" T$e( -ont deal unless 1Lo-ners$i&) T$e e:ecuti*e committee o' t$e multinational'irm, not -anting a minorit( interest, t$en canceled t$e deal)J&on returning to t$e multinational 'irm, t$e negotiator&ointed out t$at t$e +razilian 'irm -anted to sell no moret$an 1L o-ners$i&, so t$e( could retain at least ;L)T$us, t$e deal could $a*e #een made)

2;4! Source" C/A 02 ///31Re'ers to act Pattern N2DT$e telegram recei*ed #( t$e e:ecuti*e committee -as'ault() /n terms o' t$e lin5s in t$e communications &rocess,t$e error occurred #ecause o'

A) ?oise in t$e communication c$ain)

+) T$e senders &erce&tion)

C) Message encoding)

%) T$e c$oice o' transmission medium)

2;;! Source" C/A 02 ///320Re'ers to act Pattern N2DT$e 'ault( telegram led to a communications error #( t$ee:ecuti*e committee o' t$e multinational 'irm) T$e error-as in

A) %ecoding o' t$e message)

+) C$oice o' transmission medium)

C) Jnderstanding o' t$e message)

%) Res&onse to t$e message)

2;! Source" C/A 11 //341 A com&an( is rumored to #e considering do-nsizing)

+ecause a manager sto&s t$e use o' all tem&orar(em&lo(ees, t$e sta'' concludes t$at some 9o#s -ill #e lost)=$ic$ o' t$e 'ollo-ing is true a#out t$e managerscommunication a#out 9o# losses<

A) T$e sta'' decoded t$e 'ormal communication sent#( t$e manager correctl()

+) T$e manager &ro&erl( encoded t$e idea in amessage)

C) T$e lac5 o' a 'ormal message $ad a negati*e



im&act on sta'')

%) T$e c$annel t$roug$ -$ic$ t$e message -as sent-as a&&ro&riate)

2;! Source" C/A 04 ///32 A manager 'ound t$at instructions gi*en to a su#ordinate

-ere not 'ollo-ed) A re*ie- o' t$e cause o' t$e 'ailurere*ealed t$at t$e manager -as interru&ted #( se*eraltele&$one calls -$ile issuing t$e instructions) /n terms o'&ro#lems in t$e communications c$ain, t$e interru&tions are

A) ?oise)

+) ?on*er#al 'eed#ac5)

C) Semantics)

%) Closure)

act Pattern N4!T$e su&er*isor o' &urc$asing re*ie-ed a memorandum&re&ared 'or a #u(er in t$e de&artment) T$e memo read,

@''ecti*e Se&tem#er 40, t$e cor&oration $as determinedt$at (our 'unctions -ill #e a#sor#ed into our &arentcom&an(s small3unit &urc$asing 'unction) T$is -ill reduceo&erating costs, im&ro*e communications, and 'acilitate&roduction engineering c$anges) Iou -ill #e &ro*ided -it$out&lacement su&&ort) T$at s$ould co*er t$e situation,t$oug$t t$e su&er*isor) /ts too #ad t$at / am lea*ing on*acation #e'ore t$e #u(er returns 'rom *acation, #ut t$ismemo -ill gi*e t$e #u(er t$e general idea)

2;>! Source" C/A 04 ///32>Re'ers to act Pattern N4D=$at lin5 in t$e communications c$ain is de'ecti*e<

A) T$e meaning o' t$e message -ould #e unclear tot$e #u(er)

+) T$e su&er*isor c$ose t$e -rong c$annel 'or t$ecommunication)

C) T$e su&er*isor s$ould not #e t$e source o' t$ist(&e o' communication)

%) T$e su&er*isor did not account 'or t$e noise in t$ecommunication c$ain)

2;8! Source" C/A 04 ///328Re'ers to act Pattern N4DSelect an additional de'icienc( in t$e communication c$ain)

A) T$e recei*er o' t$e communication -asina&&ro&riateK t$e &ersonnel de&artment s$ould $a*e

recei*ed t$e memorandum and t$en in'ormed t$e#u(er)

+) T$e message is im&ro&erl( encoded #ecause t$e#u(er does not 5no- -$( t$e termination is to #ecom&leted)

C) +ecause t$e su&er*isor and #u(er $a*e con'licting*acation sc$edules, no &ossi#ilit( e:ists 'or 'eed#ac5)

%) T$e su&er*isor s$ould not #e t$e sender o' t$ememorandumK t$e &ersonnel de&artment is t$e

a&&ro&riate source)

2;! Source" C/A 11 //344%uring an internal audit, t$e auditor e:&erienced di''icult(o#taining re7uired in'ormation 'rom a s&eci'ic em&lo(ee)=$en t$is situation continued 'or one -ee5, t$e auditorre7uested a &ri*ate meeting -it$ t$e em&lo(ee 'or t$e

&ur&ose o' identi'(ing t$e &ro#lem and resol*ing t$edi''icult( t$roug$ o&en discussion) =$ic$ con'lictmanagement tec$ni7ue -as t$e auditor a&&l(ing<

A) Pro#lem sol*ing)

+) @:&ansion o' resources)

C) Aut$oritati*e command)

%) Altering t$e $uman *aria#le)

20! Source" C/A 0 //34/n a -ritten communication, -$ic$ o' t$e 'ollo-ing is leastli5el( to cause c$anges in attitudes<

A) Ma5e sure t$at t$e message is credi#le)

+) Present as man( di''erent issues in as s$ort a timeas &ossi#le)

C) A&&eal to t$e indi*iduals emotions)

%) S$a&e t$e argument to t$e listener)

21! Source" C/A 0; //3@HTolerating silence, as5ing o&en ended 7uestions, and&ara&$rasing are t$ree aids to more e''ecti*e

A) Meetings)

+) 6istening)

C) /nter*ie-s)

%) eed#ac5)

22! Source" C/A 11 //320Some studies s$o- t$at managers s&end 0 to >0L o't$eir time communicating and t$at nearl( 0L o' t$at time iss&ent listening) 6istening e''ecti*eness is #est increased #(

A) Resisting #ot$ internal and e:ternal distractions)

+) =aiting to re*ie- 5e( conce&ts until t$e s&ea5eris t$roug$ tal5ing)

C) Tuning out messages t$at do not seem to 'it t$emeeting &ur&ose)

%) actoring in #iases to e*aluate t$e in'ormation#eing gi*en)

24! Source" C/A 0 //31 A su&&orti*e #e$a*ior t$at a listener, suc$ as an auditor ora su&er*isor, can use to encourage a s&ea5er -ould #e to



A) 6oo5 a-a( 'rom t$e s&ea5er to a*oid an(intimidation)

+) /nter9ect a similar incident or e:&erience)

C) Sto& ot$er acti*it( or -or5 -$ile t$e &erson istal5ing)

%) ?ot res&ond *er#all( until t$e s&ea5er sto&stal5ing)

2;! Source" C/A 0 //31 An ad*isa#le strateg( 'or a &artici&ant in a meeting o' t$eem&lo(ees -ould #e to

A) Read t$e agenda and su&&orting materials 'or t$emeeting during t$e earl( &art o' t$e meeting to&re&are 'or later discussion)

+) Present strong o&inions on one side o' a &ro&osalrig$t a-a()

C) Present *ie-s as trial #alloons t$at can #eresearc$ed later)

%) Consider t$e o&inions and in'ormation needs o'ot$er &artici&ants #e'ore s&ea5ing)

2! Source" C/A 0; //3@H10 A long3term su&&lier $as as5ed (our com&an( to negotiatesome increased &urc$ases and 'aster &a(ment) T$e su&&lieris $a*ing some 'inancial di''icult(, #ut (our 'irm $as #een7uite &ro'ita#le latel(, $a*ing e:&erienced gro-ing sales)Iour 'irms #est negotiation strateg( is

A) Colla#oration)

+) Com&etition)

C) Su#ordination)

%) A*oidance)

2! Source" C/A 11; //32=$ile conducting 'ield-or5, a strong con'lict arises#et-een t-o o' (our su#ordinates regarding &ossi#lesco&e e:&ansion) Iou dra- t$eir attention to t$eir s$ared*ie-s, do-n&la(ing t$e issues o' contention) T$is tec$ni7ue'or resol*ing con'lict is called

A) Su&erordinate goals)

+) Smoot$ing)

C) Pro#lem sol*ing)

%) Com&romise)

2>! Source" C/A 0 //318

?on*er#al communication consists o' messages con*e(ed#(

/) T$e &$(sical distance #et-een t$e sender and t$e recei*er //) T$e 'acial e:&ressions used -$en s&ea5ing///) @lectronic means o' communication suc$ as e3mail

/F) Jnconscious actions o' t$e s&ea5er -$ile s&ea5ing A) /// onl()

+) /F onl()

C) / and // onl()

%) /, //, and /F)

28! Source" C/A 0 ///31>T$ere are man( t(&es o' t$ird3&art( negotiations a*aila#leto &arties 'acing disagreement) /' t$e goal is to #e certaint$at settlement is reac$ed, a negotiator -it$ aut$orit( toma5e a decision s$ould #e selected) T$e #est negotiator toselect, gi*en t$is goal, -ould #e anD

A) Mediator)

+) Ar#itrator)

C) Consultant)

%) Conciliator)

2! Source" C/A 11 ///311 A construction manager is using a distri#uti*e3#argaininga&&roac$ in negotiating t$e &rice o' lum#er -it$ a su&&lier)T$e construction manager -ill

A) Concede to t$e su&&liers as5ing &rice in order tomaintain a &ositi*e -or5ing relations$i&)

+) .ire a mediator to negotiate t$e deal on #e$al' o't$e manager)

C) Attem&t to get agreement on a &rice -it$in t$esettlement range t$at is, -it$in #ot$ t$e managersand su&&liers as&iration rangesD)

%) State t$e resistance &oint t$at is, t$e $ig$est &riceacce&ta#leD and as5 t$e su&&lier to concede)

20! Source" C/A 11 ///312=$ic$ o' t$e 'ollo-ing -ould #e t$e #est a&&roac$ 'ornegotiating t$e &urc$ase o' a large num#er o'microcom&uters, assuming t$at #ot$ &arties 'ollo- t$esame a&&roac$<

A) Re*ie- &re*ious demands, concessions, andsettlements &recedentsD)

+) Attem&t to get &ersonal in'ormation a#out t$eo&&osing negotiators)

C) @nter -it$out &reconcei*ed ideas a#out -$at

s$ould #e accom&lis$ed)

%) As5 as 'e- 7uestions as &ossi#le duringnegotiations)

21! Source" C/A 11 ///3/n a situation in*ol*ing a disagreement #et-een t-o &arties,-$en one &art(s interests are more im&ortant t$an t$eot$ers 'or e:am&le, a customer #elie*es one &roduct ismost suita#le -$ile t$e seller disagrees, (et t$e sellers&rimar( goal is to 5ee& t$e customer satis'iedD, t$e #est



con'lict3resolution strateg( is

A) Accommodating)

+) Com&romising)

C) Com&eting)

%) C$allenging)

22! Source" C/A 0 ///312To mar5et e''ecti*el( t$e internal auditing 'unction tomanagement, auditors must recognize t$at t$eir roles ma(result in *ar(ing degrees o' con'lict) Con'lict triggers must#e understood and managed so t$at a d(s'unctionalsituation does not de*elo&) Select t$e ans-er t$at is not acon'lict trigger)

A) Communication #rea5do-ns)

+) Su&erordinate goals)

C) Personalit( clas$es)

%) Status di''erentials)

24! Source" C/A 0 ///3;Man( &eo&le t$in5 t$at con'lict is in$erentl( detrimental toan organization) .o-e*er, studies and actual casee:&erience demonstrate t$at some con'lict is desira#le i' anorganization is to t$ri*e) /denti'( t$e tec$ni7ue t$atmanagement could use to stimulate con'lict)

A) Aut$oritati*e command)

+) Restructuring t$e organization)

C) @:&ansion o' resources)

%) Creation o' su&erordinate goals)

2;! Source" C/A 0 ///310T-o managers $a*e #een in'ormed t$at t$eir units -ill #erelocated to a ne- site) T$e units are to s$are s&ace at t$ene- o''ice location) T$e managers $a*e #een arguing 'orse*eral -ee5s o*er t$e allocation o' s&ace and t$e locationo' o''ices) T$is disagreement is t$reatening t$e relocationsc$edule and disru&ting ot$er &ro9ects) T$e managerssu&er*isor $as no- #ecome in*ol*ed in t$e con'lict andmust tr( to minimize t$e &otential 'or $urt 'eelings -$ileresol*ing t$e &ro#lem 7uic5l() /denti'( t$e su&er*isors #esta&&roac$ 'or t$is situation)

A) Sit do-n -it$ t$e managers and determine asolution)

+) %esign a 'loor &lan and tell t$e managers -$ooccu&ies -$at s&ace)

C) Remind t$e managers t$at t$e com&an( needst$eir coo&eration in t$is e''ort so t$at costs can #ereduced)

%) Tell t$e managers not to -orr( and t$at &ro#lemsli5e t$is $a*e a -a( o' -or5ing t$emsel*es out)

2! Source" C/A 11 ///38T-o managers $a*e #een arguing a#out t$e distri#ution o'mone( 'or ca&ital in*estment &ro9ects a''ecting t$eirres&ecti*e &roduction units) All o' t$e &ro9ects are-ort$-$ile and signi'icantl( e:ceed t$e organizationsre7uired rate o' return) T$e a&&roac$ t$at -ould create a-in3-in solution 'or t$e managers under t$esecircumstances -ould #e to

A) Smoot$ t$e di''erences o' t$e t-o managers #(em&$asizing t$eir common interests)

+) Alter t$e attitudes and #e$a*iors o' t$e managersso t$at agreement can #e reac$ed)

C) orce t$e managers to com&romise #( as5ingeac$ o' t$em to gi*e u& somet$ing)

%) @:&and t$e resources a*aila#le so t$at #ot$managers &ro9ects can #e 'unded)

2! Source" C/A 11 //31=$ic$ one o' t$e 'ollo-ing tec$ni7ues is not generall(

recognized as an e''ecti*e con'lict resolution tec$ni7ue 'ormanagement to use in a dis&ute #et-een em&lo(ees<

A) Accommodation 3 management encourages a $ig$degree o' coo&eration and a lo- degree o'asserti*eness)

+) Com&etition 3 management encourages t$e &artiesto see5 t$eir o-n interests, regardless o' t$e e''ect oneac$ ot$er)

C) Reorganization 3 management trans'ers one o' t$edis&utants to anot$er de&artment)

%) Com&romise 3 management &ersuades eac$ &art(to ma5e concessions)

2>! Source" C/A 0; ///381=$ic$ o' t$e 'ollo-ing -ould not #e considered a con'licttrigger<

A) Am#iguous 9urisdictions)

+) Com&etition 'or scarce resources)

C) Status di''erential)

%) Su&erordinate goals)

28! Source" C/A 0 //322 As a con'lict resolution strateg(, o&timizing or a -in3-in

strateg(D is most a&&ro&riate -$en

A) T$e #ene'its #eing contested cannot #e c$anged)

+) T$e relations$i& #et-een t$e &arties is li5el( tocontinue)

C) Peo&le are dee&l( committed to esta#lis$ed $a#itsand &atterns)

%) Time is scarce and t$e managers &atience is-earing t$in)



2! Source" C/A 0 ///38One di*ision o' a large manu'acturing com&an( $astraditionall( &er'ormed muc$ #etter t$an an( o' t$e ot$erdi*isions) T$e management team o' t$is di*ision $as risent$roug$ t$e ran5s toget$er and e:$i#its no signs o' con'lict)Recentl(, earnings o' t$e di*ision $a*e #egun to decline,

and mar5et s$are $as eroded) Senior management o' t$e&arent com&an( $as as5ed t$e director o' internal audit-$et$er t$e introduction o' con'lict #( #ringing in outsidemanagers mig$t $el& resol*e t$e deteriorating situation) T$emost a&&ro&riate res&onse -ould #e t$at

A) Con'lict is d(s'unctional and s$ould not #e ris5edunder t$ese circumstances)

+) All con'lict can #e #ene'iciall( controlled ands$ould #e encouraged in t$is situation)

C) T$e management team $as #een toget$er 'or along time and s$ould #e allo-ed to -or5 t$roug$ its&ro#lems)

%) Far(ing t$e management team could introduce

ne- ideas and #e #ene'icial to t$e di*ision, and somecon'lict is not a &ro#lem)

2>0! Source" C/A 0 //341J&on com&leting an audit o' a ma9or o&eration o' t$ecom&an(, t$e auditor is certain t$at a &ro&osedrecommendation s$ould #e made in t$e audit re&ort).o-e*er, t$e auditor also understands t$at t$erecommendation -ill result in con'lict #et-een t$e auditeede&artment and t$e accounting de&artment) T$eorganization is not #ureaucratic and encourages t$ede*elo&ment o' in'ormal relations$i&s across de&artments)=$ic$ o' t$e 'ollo-ing statements is correct regarding t$enature o' con'lict in organizations<

A) Con'lict is more li5el( to #e 'unctional in a#ureaucratic organization t$an in a less 'ormalorganic3t(&eD organization)

+) Con'lict reduces t$e li5eli$ood t$at an acce&ta#lesolution can #e im&lemented in $ig$l( structuredorganizationsK t$us t$e auditor s$ould considerre*ising t$e recommendation in order to a*oidcon'lict)

C) Con'lict s$ould #e *ie-ed as a $ealt$( -a( to'acilitate gro-t$ in an organizationK t$us t$e auditors$ould acce&t con'lict t$at ma( result 'rom normalaudit recommendations)

%) Con'lict is $ealt$( unless it clearl( &oints outdi''erences in t$e goals and o#9ecti*es o' t$e

organizations o&erating units)

act Pattern N;! A ne-l( a&&ointed director o' internal auditing &ercei*edt$e need to address, among ot$er t$ings, moti*ationaltec$ni7ues 'or em&lo(ees in t$e de&artment) /n a grou&session, t$e ne- director identi'ied t$e 'ollo-ing situations)

ｷ Communication -it$in t$e de&artment needed t$e mostattention #( management)

ｷ Audit &rograms -ere &re3set and &rinted in t$e audit manualto 'acilitate sta'' &roducti*it()ｷ Audit sta'' could e:&ect t$e #asic cor&orate salar( increase &ercentage i' &er'ormance met e:&licitl( stated de&artmentalrules a#out attendance, meeting sc$eduled com&letion dates 'orassignments,

and su#mitting &ro&erl( 'ormatted -or5ing &a&ers)ｷ T$e directors &redecessor $ad $ired onl( recent collegegraduates -$o met entr(3le*el 7uali'ication re7uirements) Onl( t$e auditsu&er*isor, -$o $ad -or5ed -it$ t$e &re*ious director 'or o*er 20 (ears,$ad #een -it$ t$e com&an( more t$an 4 (ears)ｷ Audits -ere classi'ied and assigned to one o' t$ree grou&s int$e de&artment" 'inancial, o&erations, or @%P)ｷ T$e &re*ious director $ad routinel( denied all sta'' re7ueststo enroll in &ostgraduate degree &rograms)

2>1! Source" C/A 0 //32;Re'ers to act Pattern N;D

=$ic$ o' t$e 'ollo-ing situations calls 'or con'lict3resolution&rinci&les and tec$ni7ues to #e a&&lied in t$e auditde&artment<

A) Re7uests to attend &ostgraduate &rograms)

+) Per'ormance criteria)

C) %i*ision o' sta'' into t$ree s&ecialt( grou&s)

%) Preassigned audit &rograms)

2>2! Source" C/A 0 //32Re'ers to act Pattern N;D=$ic$ o' t$e 'ollo-ing are e:am&les o' t$e traditional *ie-o' moti*ation t$at t$e ne- director needs to o*ercome<

A) Jse o' &re3set and &rinted audit &rograms)

+) @m&$asis on rules 'or attendance and timel(com&letion o' assignments)

C) Jse o' com&ensation re-ards #ased on 'ollo-ingstated rules)

%) All o' t$e ans-ers are e:am&les o' t$e traditional*ie- o' moti*ation t$at t$e ne- director needs too*ercome)

2>4! Source" C/A 0 //32Re'ers to act Pattern N;D

=$ic$ o' t$e 'ollo-ing does not descri#e a structuralcondition t$at creates o&&ortunities 'or con'lict to arise<

A) Communication -it$in t$e de&artment)

+) Tenure and age o' most de&artment mem#ers)

C) =ritten and en'orced com&ensation criteria)

%) Size and grou&ing o' sta'' into one o' t$rees&ecializations)



2>;! Source" C/A 11 //324=$en an internal auditor encounters acti*e o&&osition, as-$en auditees remain uncon*inced o' t$e auditorsreasona#l( &resented &oint o' *ie-, t$e most e''ecti*e -a(to gain consensus is to

A) Re'er t$e matter to t$e auditees su&erior)

+) =ait to discuss -it$ auditees late in t$e da( -$ent$e( ma( #e more reasona#le)

C) Rel( on logic and e:&lain t$e auditors &oint again)

%) ind a &oint o' agreement #( letting auditeese:&lain t$eir &osition again)

2>! Source" Pu#lis$er/' a 'inancial managermanagement accountant $as a&ro#lem in identi'(ing unet$ical #e$a*ior or resol*ing anet$ical con'lict, t$e 'irst action sD$e s$ould normall( ta5e isto

A) Consult t$e #oard o' directors)

+) %iscuss t$e &ro#lem -it$ $is$er immediatesu&erior)

C) ?oti'( t$e a&&ro&riate la- en'orcement agenc()

%) Resign 'rom t$e com&an()

2>! Source" Pu#lis$er/' a 'inancial managermanagement accountant disco*ersunet$ical conduct in $is$er organization and 'ails to act,sD$e -ill #e in *iolation o' -$ic$ et$ical standardsD<

A) Acti*el( or &assi*el( su#*ert t$e attainment o' t$eorganizations legitimate and et$ical o#9ecti*es)

+) Communicate un'a*ora#le as -ell as 'a*ora#lein'ormation)

C) Condone t$e commission o' suc$ acts #( ot$ers-it$in t$eir organizations)

%) All o' t$e ans-ers are correct)

2>>! Source" Pu#lis$erT$e /MA Code o' @t$ics re7uires a 'inancialmanagermanagement accountant to 'ollo- t$e esta#lis$ed&olicies o' t$e organization -$en 'aced -it$ an et$icalcon'lict) /' t$ese &olicies do not resol*e t$e con'lict, t$e'inancial managermanagement accountant s$ould

A) Consult t$e #oard o' directors immediatel()

+) %iscuss t$e &ro#lem -it$ t$e immediate su&erior i'sD$e is in*ol*ed in t$e con'lict)

C) Communicate t$e &ro#lem to aut$orities outsidet$e organization)

%) Contact t$e ne:t $ig$er managerial le*el i' initial&resentation to t$e immediate su&erior does notresol*e t$e con'lict)

2>8! Source" Pu#lis$er A 'inancial managermanagement accountant disco*ers a&ro#lem t$at could mislead users o' t$e ' irms 'inancial dataand $as in'ormed $is$er immediate su&erior) SD$e s$ouldre&ort t$e circumstances to t$e audit committee andor t$e#oard o' directors onl( i'

A) T$e immediate su&erior, -$o re&orts to t$e c$ie'e:ecuti*e o''icer, 5no-s a#out t$e situation #utre'uses to correct it)

+) T$e immediate su&erior assures t$e 'inancialmanagermanagement accountant t$at t$e &ro#lem-ill #e resol*ed)

C) T$e immediate su&erior re&orts t$e situation to$is$er su&erior)

%) T$e immediate su&erior, t$e 'irms c$ie' e:ecuti*eo''icer, 5no-s a#out t$e situation #ut re'uses tocorrect it)

2>! Source" Pu#lis$er

/n -$ic$ situation is a 'inancial manager managementaccountant &ermitted to communicate con'identialin'ormation to indi*iduals or aut$orities outside t$e 'irm<

A) T$ere is an et$ical con'lict and t$e #oard $asre'used to ta5e action)

+) Suc$ communication is legall( &rescri#ed)

C) T$e 'inancial managermanagement accountant5no-ingl( communicates t$e in'ormation indirectl(t$roug$ a su#ordinate)

%) An o''icer at t$e 'inancial manager managementaccountants #an5 $as re7uested in'ormation on atransaction t$at could in'luence t$e 'irms stoc5 &rice)

280! Source" Pu#lis$erT$e /MA Code o' @t$ics includes an integrit( standard,-$ic$ re7uires t$e 'inancial manager managementaccountant to

A) /denti'( and ma5e 5no-n an(t$ing t$at ma( $inder$is$er 9udgment or &re*ent satis'actor( com&letion o'an( duties)

+) Re&ort an( rele*ant in'ormation t$at couldin'luence users o' 'inancial statements)

C) %isclose con'idential in'ormation -$en aut$orized#( $is$er 'irm or re7uired under t$e la-)

%) Re'use gi'ts 'rom an(one)



CMA PART 1 GOrganizational Structures,

Management And Communication

Ans-ers


Ans-er AD is correct) %e&artmentation #( 'unctionis t$e most -idel( used met$od and is 'ound in almoste*er( enter&rise at some le*el) T$e most commonde&artments are selling, &roduction, and 'inancet$oug$ ot$er terms ma( #e usedD) T$ese o'tene:tend u&-ard in t$e organizational c$art to t$e le*el#elo- t$e c$ie' e:ecuti*e) /' &ersons -it$in ade&artment $a*e similar 5no-ledge, s5ills, andinterests, t$e( can s&ecialize in t$e solution o'&articular &ro#lems) T$us, &ro#lem sol*ing #ecomesmore e''icient)

Ans-er +D is incorrect #ecause de&artmentation #('unction 'acilitates communication and coordination-it$in rat$er t$an #et-een de&artments)

Ans-er CD is incorrect #ecause t$e 'ocus ma( tendto #e on de&artmental, not organizational, goals)

Ans-er %D is incorrect #ecause territorialde&artmentation ma( #e &re'era#le 'or t$esecom&anies)

2! Source" C/A 0 //342

Ans-er AD is incorrect #ecause de'ining t$ea&&roac$ decreases #ot$ acce&tance andunderstanding o' t$e assignment) T$e em&lo(ee

s$ould &artici&ate in t$e decision and #e a#le todiscuss and clari'( t$e assignment)

Ans-er +D is correct) T$e su&er*isors e:&ectationss$ould #e clear) T$e em&lo(ee s$ould also #ein*ol*ed in determining $o- to reac$ t$e desiredoutcome, t$ere#( increasing #ot$ acce&tance andunderstanding o' t$e assignment)

Ans-er CD is incorrect #ecause t$is a&&roac$almost guarantees t$at t$e em&lo(ee -ill 'eel t$atsD$e 'ailed to &er'orm -ell)

Ans-er %D is incorrect #ecause t$e signi'icant ris5 ist$at t$e em&lo(ee -ill not de' ine an outcome and ana&&roac$ -it$ -$ic$ t$e su&er*isor agrees)


Ans-er AD is incorrect #ecause a &ro'it center is anorganizational unit res&onsi#le 'or costs and re*enueson an ongoing #asis, not 9ust 'or a one3time acti*it()

Ans-er +D is incorrect #ecause t$e &ro'ita#ilit( o' asingle 'unction is di''icult to measure)

Ans-er CD is correct) %e&artmentation #( &roduct

is gro-ing in im&ortance 'or multiline, large3scaleenter&rises) /t is o'ten an outgro-t$ o' 'unctionalde&artmentation and &ermits e:tensi*e aut$orit( 'or adi*ision e:ecuti*e o*er a gi*en &roduct or &roductline) /ts ad*antages include #etter use o' s&ecializedresources and s5ills, ease o' coordination o' t$eacti*ities 'or a gi*en &roduct, and sim&ler assignmento' &ro'it res&onsi#ilit() /t is also com&ati#le -it$ a

decentralization strateg( and &ro*ides, t$roug$&roduct &ro'it centers, a #asis 'or allocating ca&italmore e''icientl()

Ans-er %D is incorrect #ecause it is used 'or as&eci'ic &ro9ect or 'or R%)


Ans-er AD is incorrect #ecause de&artmentation #(territor( does not re7uire *iolation o' t$e unit( o'command &rinci&le)

Ans-er +D is incorrect #ecause de&artmentation #('unction does not re7uire *iolation o' t$e unit( o'command &rinci&le)

Ans-er CD is incorrect #ecause de&artmentation #(customer or &roduct does not re7uire *iolation o' t$eunit( o' command &rinci&le)

Ans-er %D is correct) A matri: organization consistso' a &ro9ect team 'ormed -it$ &eo&le 'rom *arious'unctional areas -it$in t$e organization) T$eses&ecialists re&ort simultaneousl( to t$e &ro9ectmanager and t$e managers o' t$eir 'unctionalde&artments) At t$e end o' t$e &ro9ect, t$e team is

dis#anded)

! Source" Pu#lis$er

Ans-er AD is incorrect #ecause 'ear o' &ersonal andsocial ad9ustments ma( lead to resistance)

Ans-er +D is correct) Resistance to c$ange ma( #ecaused #( 'ear o' t$e &ersonal ad9ustments t$at ma(#e re7uired) @m&lo(ees ma( $a*e a genuine concerna#out t$e use'ulness o' t$e c$ange, &ercei*e a lac5 o'concern 'or -or5ers 'eelings, 'ear t$e outcome,-orr( a#out do-ngrading o' 9o# status, and resentde*iations 'rom &ast &rocedures 'or im&lementingc$ange es&eciall( i' ne- &rocedures are less&artici&ati*e t$an t$e oldD) Social ad9ustments alsoma( #e re7uired t$at *iolate t$e #e$a*ioral norms o'in'ormal grou&s or disru&t t$e social status 7uo -it$ingrou&s) @conomic ad9ustments ma( in*ol*e &otentialeconomic loss or insecurit( #ased on &ercei*ed

t$reats to 9o#s) /n general, an( &ercei*eddeterioration in t$e -or5 situation t$at is seen as at$reat to economic, social, andor &s(c$ologicalneeds -ill &roduce resistance) T$e *ariousad9ustments re7uired are most li5el( to #e resisted-$en im&osed unilaterall( #( $ig$er aut$orit().o-e*er, em&lo(ees -$o s$are in 'inding solutionsto t$e &ro#lems re7uiring c$ange are less li5el( toresist #ecause t$e( -ill $a*e some res&onsi#ilit( 'ort$e c$ange)

Ans-er CD is incorrect #ecause im&osed c$ange -ill



meet t$e greatest resistance)

Ans-er %D is incorrect #ecause ade7uate notice ande''ecti*e communication $el& reduce resistance)

! Source" Pu#lis$er

Ans-er AD is incorrect #ecause t$e mec$anisticmodel em&$asizes clear de'inition o' duties andaut$orit( #( &osition in t$e $ierarc$( *erticals&ecializationD, numerous, -ell3documented &olicies,&rocedures, and rules, a com&le: 'ormal controlstructure, and centralized sta'') T$e strong centralizedcontrol in t$is model is inconsistent -it$ ad$ocrac()

Ans-er +D is correct) T$e organic structure is at t$eo&&osite end o' t$e design continuum 'rom amec$anistic organization) An organic structure $asgrou&ings o' similar &ersons and resources in su#units$orizontal s&ecializationD, relati*el( 'e- &olicies,&rocedures, and rules, less stringent 'ormal controls,decentralized sta'', and matri: or di*isionalde&artmentation)

Ans-er CD is incorrect #ecause t$e #ureaucraticmodel em&$asizes clear de'inition o' duties andaut$orit( #( &osition in t$e $ierarc$( *erticals&ecializationD, numerous, -ell3documented &olicies,&rocedures, and rules, a com&le: 'ormal controlstructure, and centralized sta'') T$e strong centralizedcontrol in t$is model is inconsistent -it$ ad$ocrac()

Ans-er %D is incorrect #ecause t$e structural orclassical model em&$asizes clear de'inition o' dutiesand aut$orit( #( &osition in t$e $ierarc$( *erticals&ecializationD, numerous, -ell3documented &olicies,&rocedures, and rules, a com&le: 'ormal controlstructure, and centralized sta'') T$e strong centralizedcontrol in t$is model is inconsistent -it$ ad$ocrac()

>! Source" Pu#lis$er

Ans-er AD is correct) T$e traditional a&&roac$ toorganizing t$e structure o' roles to 'acilitate t$eac$ie*ement o' goals em&$asizes aut$orit(,res&onsi#ilit(, tas5s, $ierarc$(, etc) +ecause t$isa&&roac$ tends to set u& &rescri#ed or dictatedrelations$i&s, it $as #een called mec$anistic)

Ans-er +D is incorrect #ecause an organicorganization $as 'e- $ierarc$ical le*els, lo- relianceon &ositional aut$orit(, and 'e- dictated relations$i&samong mem#ers)

Ans-er CD is incorrect #ecause t$e matri: 'orm o'organization is used 'or &ro9ect management since it

tem&oraril( com#ines &roduct and 'unctionalstructure 'or t$e duration o' t$e &ro9ect)

Ans-er %D is incorrect #ecause t$e contingenc( ormodern organizational structure is #ased on t$e&articular situation, including en*ironmental in'luences,tec$nical considerations, and t$e size and age o' t$eorganization)


Ans-er AD is incorrect #ecause it is a c$aracteristico' an organic organization) T$is arrangement o'ten-or5s #est -$en t$e 'i:ed asset #ase is relati*el(small #ecause t$e com&an( must res&ond ra&idl( to're7uent en*ironmental c$ange)

Ans-er +D is correct) Mec$anistic organizations$a*e *ertical structures -it$ duties and aut$orit(

clearl( de'ined #( &osition in t$e $ierarc$(, a stringentset o' 'ormal controls, and a centralized sta'') Suc$organizations tend to em&$asize e''icienc( ando&erate in a sta#le en*ironment -it$ -ell3esta#lis$edtec$nolog() 6arge 'irms in #asic industries autos,utilitiesD o'ten ado&t t$is structure)

Ans-er CD is incorrect #ecause it is a c$aracteristico' an organic organization) T$is arrangement o'ten-or5s #est -$en t$e 'i:ed asset #ase is relati*el(small #ecause t$e com&an( must res&ond ra&idl( to're7uent en*ironmental c$ange)

Ans-er %D is incorrect #ecause it is a c$aracteristico' an organic organization) T$is arrangement o'ten-or5s #est -$en t$e 'i:ed asset #ase is relati*el(small #ecause t$e com&an( must res&ond ra&idl( to

're7uent en*ironmental c$ange)

! Source" Pu#lis$er

Ans-er AD is incorrect #ecause it is c$aracteristic o'a mec$anistic organization -it$ a rigid *ertical orc$ain3o'3command structure) T$is design ma( #e #est-$en t$e 9o#s to #e done re7uire little creati*it( and&ersonal 'ul'illment is corres&ondingl( lo-, leaders$i&is directi*e rat$er t$an &artici&ati*e, and

communication is *ertical rat$er t$an multi3directional)

Ans-er +D is incorrect #ecause it is c$aracteristic o'a mec$anistic organization -it$ a rigid *ertical orc$ain3o'3command structure) T$is design ma( #e #est-$en t$e 9o#s to #e done re7uire little creati*it( and&ersonal 'ul'illment is corres&ondingl( lo-, leaders$i&is directi*e rat$er t$an &artici&ati*e, andcommunication is *ertical rat$er t$an multi3directional)

Ans-er CD is incorrect #ecause it is c$aracteristic o'a mec$anistic organization -it$ a rigid *ertical orc$ain3o'3command structure) T$is design ma( #e #est-$en t$e 9o#s to #e done re7uire little creati*it( and&ersonal 'ul'illment is corres&ondingl( lo-, leaders$i&is directi*e rat$er t$an &artici&ati*e, andcommunication is *ertical rat$er t$an multi3directional)

Ans-er %D is correct) T$e organic structure is #estsuited to a com&an( t$at em&$asizes o&erationale''icienc( less t$an t$e 'le:i#ilit( needed to res&ond

7uic5l( to c$anges in its en*ironment and t$ecreati*it( to 'ind solutions to ne- &ro#lems) %ecisionma5ing in t$is conte:t tends to rel( on in&ut 'romman( sources and re7uires multi3directionalcommunication) .ence, a $orizontal or 'lat structuret(&i'ied #( &ro9ect or matri: management -ill #ea&&ro&riate)


Ans-er AD is incorrect #ecause #ureaucratic



organizations are usuall( large and com&le:)

Ans-er +D is incorrect #ecause in a #ureaucraticorganization, e''icienc( is most li5el( to #e ac$ie*edt$roug$ a $ig$ degree o' tas5 delegation)

Ans-er CD is incorrect #ecause a #ureaucraticorganization is c$aracterized #( a $ierarc$( o'

aut$orit(, -$ic$ is t(&icall( ad$ered to -$encommunicating)

Ans-er %D is correct) Organizational structure is t$eorder and dis&osition o' lines o' res&onsi#ilit() A#ureaucrac( is an organizational structure in -$ic$

tas5s are s&ecialized under a gi*en set o' rules and a$ierarc$( o' aut$orit() %i*ision o' la#or is t$ese&aration o' -or5 loads into small segments to #e&er'ormed #( one or more &eo&le)


Ans-er AD is correct) @ac$ em&lo(ees 9o#descri&tion de'ines t$e related acti*ities and

&rocedures, -$ic$ do not *ar( o*er time) T$e resultis certaint( and consistenc( -it$ regard to t$eroutines and &rocedures o' a 9o# 'unction)

Ans-er +D is incorrect #ecause o&en &ositions areusuall( 'illed #( em&lo(ees o' t$e 'irm t$roug$&romotion)

Ans-er CD is incorrect #ecause centralization ist(&ical o' #ureaucratic organizations)

Ans-er %D is incorrect #ecause t$e im&ersonalit( o'#ureaucrac( reduces t$e $uman and social &rocessest$at &romote indi*idual em&lo(ee gro-t$)


Ans-er AD is incorrect #ecause t$e s(stem o'c$ec5s and #alances -it$in a #ureaucrac( re7uires

ela#orate &a&er-or5 t$at limits t$e action andreaction time o' t$e organization)

Ans-er +D is incorrect #ecause a #ureaucrac(sin'le:i#ilit( &romotes control #ut in$i#its creati*it()

Ans-er CD is correct) /n a #ureaucrac(, tas5s areassigned t$roug$ t$e di*ision o' la#or) A set o'outlined &rocedures e:ists 'or eac$ 9o#) +ecauset$ese &rocedures are in*aria#le, t$e tas5s assigned'or eac$ 9o# #ecome routine 'or t$e em&lo(ee)

Ans-er %D is incorrect #ecause t$e -or5atmos&$ere o' a #ureaucrac( is im&ersonal, -$ic$limits indi*idual em&lo(ee gro-t$)


Ans-er AD is correct) /n a #ureaucrac(, standards'or e*aluating 9o# &er'ormance do not 'luctuate#ecause re7uired tas5s ne*er c$ange) T$e -or5en*ironment is im&ersonal, -$ic$ limits indi*idualgro-t$ o' em&lo(ees #ecause no incenti*e 'or

e:traordinar( &er'ormance is &resent)

Ans-er +D is incorrect #ecause em&lo(ees o' a#ureaucrac( do not &artici&ate in decision ma5ing)

Ans-er CD is incorrect #ecause em&lo(ees areusuall( unsatis'ied since t$e( lac5 a sense o'o-ners$i& and #elonging)

Ans-er %D is incorrect #ecause eac$ 9o#sdescri&tion and tas5s are in*aria#le) T$e em&lo(ee$as no in&ut in t$e de*elo&ment o' $is$er 'unction)

1;! Source" Pu#lis$er

Ans-er AD is incorrect #ecause a line &osition isdirectl( res&onsi#le 'or ac$ie*ing o#9ecti*es)

Ans-er +D is correct) A line &osition is in t$e directc$ain o' command and is res&onsi#le 'oradministering &olic( and ma5ing o&erating decisions)Peo&le in line &ositions $a*e direct res&onsi#ilit( 'orac$ie*ing t$e organizations #asic o#9ecti*es and t$us$a*e 'ormal or legitimate aut$orit()

Ans-er CD is incorrect #ecause a line &ositionrecei*es ad*ice and assistance 'rom sta'' &ositions int$e organization)

Ans-er %D is incorrect #ecause a line &osition isdirectl( related to t$e organizations &roductsD andorser*icesD)


Ans-er AD is correct) 6ine managers are directl(res&onsi#le 'or ac$ie*ing t$e organizationso#9ecti*es, #ut sta'' managers are not directl(accounta#le) .o-e*er, line managers ma( $a*e noaut$orit( to in'luence sta'' #e$a*ior -$en it isinconsistent -it$ t$e ac$ie*ement o' o#9ecti*es)

Ans-er +D is incorrect #ecause sta'' managers ma($a*e 'unctional aut$orit( t$at line managers &ercei*eas t$reatening)

Ans-er CD is incorrect #ecause sta'' managers gi*eline managers ad*ice, not *ice *ersa)

Ans-er %D is incorrect #ecause line managers areli5el( to #ecome reliant on sta'' e:&ertise)


Ans-er AD is incorrect #ecause it is an ad*antage o'

a 'lat organizational structure, -$ic$ concentratesdecision3ma5ing &o-er at one le*el)

Ans-er +D is incorrect #ecause it is an ad*antage o'a 'lat organizational structure, -$ic$ concentratesdecision3ma5ing &o-er at one le*el)

Ans-er CD is correct) T$e organizational structureconsists o' t$e order, dis&osition, and relations$i&s o'&ositions and lines o' res&onsi#ilit( -it$in an entit() /na tall organizational structure, decision3ma5ingres&onsi#ilit( is s$ared #( man( le*els)



Ans-er %D is incorrect #ecause it is an ad*antage o'a 'lat organizational structure, -$ic$ concentratesdecision3ma5ing &o-er at one le*el)


Ans-er AD is incorrect #ecause t$e lac5 o'su&er*ision increases em&lo(ee 'le:i#ilit()

Ans-er +D is incorrect #ecause t$e num#er o'management le*els limits t$e o&&ortunit( 'orad*ancement, -$ic$ ma( cause $ig$ em&lo(eeturno*er)

Ans-er CD is incorrect #ecause managers s&end toomuc$ time su&er*ising, and em&lo(ees do not recei*eenoug$ training)

Ans-er %D is correct) A 'lat organizational structureconcentrates decision3ma5ing aut$orit( at one le*el)Tas5s and &er'ormance o#9ecti*es ma( #e unclear toem&lo(ees #ecause o' a lac5 o' su&er*ision)


Ans-er AD is correct) T$e s&an o' control is t$enum#er o' su#ordinates 'or -$ic$ a manager orsu&er*isor is res&onsi#le) =$en t$e s&an o' control isnarro-, a 'e- su#ordinates are tig$tl( controlled) Anarro- s&an o' control is t(&ical o' tall organizationalstructures)

Ans-er +D is incorrect #ecause it is a li5el( e''ect o'a -ide s&an o' control, -$ic$ is li5el( to #e 'ound in'lat organizational structures)

Ans-er CD is incorrect #ecause it is a li5el( e''ect o'a -ide s&an o' control, -$ic$ is li5el( to #e 'ound in'lat organizational structures)

Ans-er %D is incorrect #ecause it is a li5el( e''ect o'a -ide s&an o' control, -$ic$ is li5el( to #e 'ound in'lat organizational structures)


Ans-er AD is correct) T$e most im&ortant 'actors toconsider are t$e em&lo(ees and managers&re'erences and s5ills, t$e 'irms culture, t$e tas5sin*ol*ed, &$(sical location o' t$e de&artment, andesta#lis$ed &olicies and &rocedures)

Ans-er +D is incorrect #ecause, alt$oug$ e:aminingsimilar entities ma( #e use'ul, it is not one o' t$e most

im&ortant considerations)

Ans-er CD is incorrect #ecause t$is consideration-ould onl( #e necessar( i' re7uired #( an agreement-it$ t$e creditors)

Ans-er %D is incorrect #ecause t$is is not normall(considered in a s&an3o'3control decision)


Ans-er AD is incorrect #ecause coerci*e &o-er ist$e a#ilit( o' t$e indi*idual to ma5e ot$ers coo&erate#( a&&l(ing &ressure)

Ans-er +D is incorrect #ecause legitimate &o-er ist$e leaders rig$t to e:&ect coo&eration 'rom ot$ers)

Ans-er CD is correct) A &erson -$o is t$e $ead o' a

com&an( ma( e:ert in'luence t$roug$ 'i*e t(&es o'&o-er) Re'erent &o-er is t$e ca&acit( 'or t$eindi*iduals &ersonalit( and st(le to cause ot$ers toidenti'( -it$ or li5e $im$er)

Ans-er %D is incorrect #ecause re-ard &o-er is t$eindi*iduals a#ilit( to in'luence ot$ers #ecause t$e(e:&ect good #e$a*ior to #e re-arded)


Ans-er AD is incorrect #ecause delegation &assessome decision3ma5ing &o-er to su#ordinates)

Ans-er +D is correct) %elegation is t$e assignmento' a managers aut$orit( andor -or5load to $is$er

su#ordinates) +( increasing su#ordinatesres&onsi#ilities, t$e manager gi*es t$em moreo&&ortunit( to e:ercise 9udgment and #ecome morecon'ident)

Ans-er CD is incorrect #ecause delegation gi*essu#ordinates t$e o&&ortunit( to increase t$eire:&ertise)

Ans-er %D is incorrect #ecause delegation gi*essu#ordinates more res&onsi#ilities)


Ans-er AD is correct) Managers 'ear delegating#ecause o' insecurit(, mistrust, insu''icient &lanning,andor a*ersion to t$e ris5 o' #eing res&onsi#le 'orsu#ordinates actions)

Ans-er +D is incorrect #ecause t$is is a 'ear t$atsu#ordinates $a*e a#out delegation)

Ans-er CD is incorrect #ecause it states a &otentialim&lementation &ro#lem)

Ans-er %D is incorrect #ecause t$is is a 'ear t$atsu#ordinates $a*e a#out delegation)


Ans-er AD is incorrect #ecause t$is t(&i'ies a $ig$l(

centralized entit()

Ans-er +D is incorrect #ecause t$is t(&i'ies a $ig$l(centralized entit()

Ans-er CD is incorrect #ecause decentralization-ould gi*e t$ese s&ecialists more aut$orit()

Ans-er %D is correct) %ecentralization is t$e e:tentto -$ic$ decision3ma5ing &o-er is delegated -it$inan entit() =$en a&&ro*al 'rom u&&er3le*elmanagement is not re7uired, lo-er3le*el managers



can ma5e more timel( decisions #ecause t$e( arecloser to t$e necessar( sources o' in'ormation)

2;! Source" CMA 124 1322

Ans-er AD is incorrect #ecause an organizationalc$art can #e used in decentralized as -ell as

centralized organizations)

Ans-er +D is incorrect #ecause not3'or3&ro'itagencies use organizational c$arts 'or t$e samereasons as &ro'it3oriented com&anies)

Ans-er CD is incorrect #ecause #ot$ sta'' and line'unctions are de&icted on organizational c$arts)

Ans-er %D is correct) An organizational c$art isused to re&resent t$e organizational structure o' anentit() /t normall( resem#les a &(ramid, -it$ t$e c$ie'e:ecuti*e on to& and t$e o&erating -or5 'orce on t$e#ottom) 6ines s$o- re&orting relations$i&s, lines o'aut$orit(, and tas5 grou&ings) An organizational c$artde&icts &romotional or career trac5s and illustratest$e s&an o' control and t$e num#er o' organizational

le*els)

2! Source" CMA 124 1324

Ans-er AD is incorrect #ecause a grou& decision,li5e an indi*idual decision, is #etter -$en #ased onsu''icient in'ormation)

Ans-er +D is incorrect #ecause acce&tance o' eac$mem#er o' t$e committee and t$e goals o' t$ecommittee is essential)

Ans-er CD is incorrect #ecause t$e more 5no-ledget$at grou& mem#ers &ossess, t$e #etter t$e ultimatedecision is a&t to #e)

Ans-er %D is correct) Grou& decision ma5ing, suc$as #( a committee, -or5s #etter -$en t$e committeeis small and t$e mem#ers acce&t eac$ ot$er ascontri#uting &arts o' t$e grou&) A dominant mem#eris not desira#le) T$e c$air s$ould act as a moderatorand not #e considered t$reatening or o*er#earing #(t$e ot$er mem#ers)

2! Source" CMA 124 132;

Ans-er AD is incorrect #ecause agreement a#outgoals 'acilitates grou& $armon()

Ans-er +D is correct) Peo&le naturall( see5association and grou& acce&tance) Mem#ers o'

grou&s react to &ressures o' t$e grou&) Grou&s areo'ten com&le:, de*elo& t$eir o-n leaders, e:ist to 'illt$e needs o' t$e mem#ers, and result 'rom t$e're7uent interaction among indi*iduals in t$e course o't$eir -or5) /n a sense, grou& mem#ers t(&icall( $a*ean e:&erience o' toget$erness) Mem#ers de*elo&inter&ersonal trust 'or ot$er grou& mem#ers) T$e'ormation o' small su#grou&s, $o-e*er, can s&lintert$e $armon( o' t$e large grou&)

Ans-er CD is incorrect #ecause leaders$i&

acce&tance contri#utes to grou& co$esi*eness #($el&ing to de'ine roles -it$in t$e grou&)

Ans-er %D is incorrect #ecause inter&ersonal trusten$ances t$e ease -it$ -$ic$ a grou& is 'ormed and'unctions)

2>! Source" C/A 00 ///3

Ans-er AD is correct) +( reason o' t$eir status andaut$orit(, managers $a*e su#stantial inter&ersonalcontact) A 'igure$ead &la(s a s(m#olic roleK 'ore:am&le, #( &er'orming suc$ ceremonial 'unctions assigning documents and recei*ing *isitors) A leadermoti*ates em&lo(ees to &er'orm 9o#s &ro&erl() Aliaison ser*es as a lin5 in #ot$ *ertical and $orizontalc$ains o' communication)

Ans-er +D is incorrect #ecause t$ese are decisionalroles) %istur#ance $andler is t$e 'ourt$ decisionalrole, according to Mintz#erg)

Ans-er CD is incorrect #ecause t$ese are

in'ormational roles)

Ans-er %D is incorrect #ecause an entre&reneur $asa decisional role and a disseminator $as anin'ormational role)

28! Source" C/A 01 ///31

Ans-er AD is incorrect #ecause t$e inter&ersonalrole &rimaril( concerns su&erior3su#ordinaterelations$i&s)

Ans-er +D is incorrect #ecause t$e in'ormationalrole is a communication role)

Ans-er CD is incorrect #ecause t$e e:ternal role isnot among Mintz#ergs t$ree classi'ications o'managerial roles)

Ans-er %D is correct) Mintz#erg descri#es t$reecategories o' managerial roles" inter&ersonal'igure$ead, leader, liaisonD, in'ormational ner*ecenter, disseminator, s&o5es&ersonD, and decisionalentre&reneur, distur#ance $andler, resourceallocator, negotiatorD) T$e manager descri#ed is&er'orming t$e decisional su#3role o' negotiator)

2! Source" C/A 02 ///34

Ans-er AD is incorrect #ecause, in Fictor Frooms*alence3e:&ectanc( t$eor(, t$e strengt$ o' moti*ation

e7uals *alence strengt$ o' &re'erence 'or an

outcomeD times e:&ectanc( &ro#a#ilit( t$at an act-ill lead to t$e desired resultD)

Ans-er +D is correct) reitner states t$at t$e*aria#les in t$e #asic 'ormula 'or e''ecti*emanagement are a#ilit(, moti*ation, and o&&ortunit() A#ilit( is t$e ca&acit( to ac$ie*e organizationalo#9ecti*es #ot$ e''ecti*el( and e''icientl() Moti*ationis a &ersistent desire to mo*e a$ead) O&&ortunit($as t-o com&onents according to reitner" a suita#le



9o# in management and a su&&orti*e climate)

Ans-er CD is incorrect #ecause, according tosituational t$eorists, t$e a&&ro&riate leaders$i& st(lecan #e selected #( considering t$e leader, t$e'ollo-er, and t$e situation)

Ans-er %D is incorrect #ecause sel'3actualization,

status, and acce&tance are categories in Maslo-s$ierarc$( o' needs)

40! Source" C/A 02 ///3

Ans-er AD is correct) Peters and =aterman 'oundt$at t$e #asics o' customer &riorit(, em&lo(eede*elo&ment and &artici&ation, and 'ostering o' ne-ideas led to e:cellence in t$e mar5et&lace) Customerin&ut and satis'action are em&$asized, ris5 ta5ing andinno*ation are encouraged, and indi*iduals aretreated -it$ res&ect)

Ans-er +D is incorrect #ecause &lanning, organizing,and controlling are management 'unctions)

Ans-er CD is incorrect #ecause inter&ersonal,in'ormational, and decisional are t$e managerial rolecategories de'ined #( Mintz#erg)

Ans-er %D is incorrect #ecause leading, moti*ating,and communicating are management 'unctions)

41! Source" C/A 00 ///3;

Ans-er AD is incorrect #ecause 'unctional managers$a*e aut$orit( o*er a s&eci'ic o&erational area e)g),'inanceD) T$e( are middle managers -$o areconcerned &rimaril( -it$ intermediate &lanning)

Ans-er +D is correct) A 'irst3line or lo-er3le*elmanager directl( su&er*ises em&lo(ees -$o are notmanagers) O&erational &lanning is a t(&e o's$ort3range or tactical &lanning &er'ormed #( lo-ermanagement) /t in*ol*es t$e de*elo&ment o' action&lans #( -$ic$ strategies and &olicies are e:ecuted)

Ans-er CD is incorrect #ecause de&artmentmanagers are middle managers)

Ans-er %D is incorrect #ecause middle managersare concerned &rimaril( -it$ intermediate &lanning)

42! Source" C/A 08> ///31

Ans-er AD is correct) Middle3 and u&&er3le*el

managers do not $a*e t$e time or t$e e:&ertise toma5e e*er( decision in a com&le: organization) T$us,a 'irst3line su&er*isor -ould normall( #e gi*en t$eaut$orit( and $eld res&onsi#le 'or detailed o&eratingtas5s)

Ans-er +D is incorrect #ecause middle3 andu&&er3le*el managers must attend to issues #roadert$an t$e details o' e*er(da( o&erations)

Ans-er CD is incorrect #ecause a sta'' orsu&&ort3le*el manager, suc$ as a &ersonnel director,

-ould not ma5e o&erating decisions 'or a &roductionde&artment) T$e term administrati*e managementma( also a&&l( to t$ose middle managers -$oesta#lis$ o#9ecti*es and strategies 'or organizationalsu#units consistent -it$ strategic &lans de*elo&ed #(to& management)

Ans-er %D is incorrect #ecause middle3 and

u&&er3le*el managers must attend to issues #roadert$an t$e details o' e*er(da( o&erations)


Ans-er AD is incorrect #ecause t$e conce&t o'centralization and decentralization in*ol*es le*els o'decision ma5ing, not -$et$er all managers $a*ese&arate o''ices)

Ans-er +D is incorrect #ecause geogra&$icalse&aration o' di*isional and central $ead7uarters cansu&&ort eit$er a centralized or decentralizeden*ironment)

Ans-er CD is correct) T$e &rimar( distinction

#et-een centralization and decentralization is in t$edegree o' 'reedom o' decision ma5ing #( managers atman( le*els) /n decentralization, decision ma5ing is atas lo- a le*el as &ossi#le) T$e &remise is t$at t$elocal manager can ma5e #etter more in'ormedDdecisions t$an a centralized manager) Centralization is#ased on t$e t$eor( t$at decision ma5ing must #econsolidated so t$at acti*ities t$roug$out t$eorganization ma( #e more e''ecti*el( coordinated) /nmost organizations, a mi:ture o' t$ese a&&roac$es is'ound to #e #est)

Ans-er %D is incorrect #ecause t$e relati*e size o't$e 'irm ma( #e a 'actor in determining -$et$er tomaintain a centralized or decentralized en*ironment,#ut relati*e size is not a &rimar( di''erence #et-eencentralization and decentralization)

4;! Source" C/A 118 ///3

Ans-er AD is incorrect #ecause decentralizationencourages de*elo&ment o' lo-er3le*el managers)T$e( -ill $a*e greater res&onsi#ilities and aut$orit()

Ans-er +D is incorrect #ecause to& managers -ill #e'reed 'rom o&erating &ro#lems)

Ans-er CD is correct) T$e disad*antages o'decentralization include a tendenc( to 'ocus ons$ort3run results to t$e detriment o' t$e long3term$ealt$ o' t$e entit(, an increased ris5 o' loss o'control #( to& management, t$e increased di''icult( o'

coordinating interde&endent units, and lesscoo&eration and communication among com&etingdecentralized unit managers)

Ans-er %D is incorrect #ecause decision3ma5ing&o-er s$ould moti*ate lo-er3le*el managers)


Ans-er AD is incorrect #ecause d(s'unctionaldecision3ma5ing is a cost o' decentralization)



Ans-er +D is incorrect #ecause a decreasedunderstanding o' t$e o*erall goals o' an organizationis a cost o' decentralization)

Ans-er CD is incorrect #ecause increased costs 'orde*elo&ing t$e in'ormation s(stem is a cost o'decentralization)

Ans-er %D is correct) T$e costs o' centralized sta''ma( actuall( decrease under decentralization) On t$eot$er $and, t$e cor&orate sta'' and t$e *ariousser*ices t$e( &ro*ide ma( $a*e to #e du&licated in*arious di*isions, t$ere#( increasing o*erall costs)Su#o&timal decisions ma( result 'rom dis$armon(among organizational goals, su#goals o' t$e di*ision,and t$e indi*idual goals o' managers) T$e o*erallgoals o' t$e 'irm ma( more easil( #e misunderstood#ecause indi*idual managers ma( not see t$e larger&icture) Moreo*er, t$e in'ormation s(stem necessar('or ade7uate re&orting in a decentralized mode -illtend to-ard redundanc(, -$ic$ increases costs)

4! Source" C/A 08 ///3

Ans-er AD is incorrect #ecause com&liance -it$go*ernmental regulations is &ro#a#l( more easil(ac$ie*ed #( centralization) A disad*antage o'decentralization is t$e di''icult( o' assuring uni'ormaction #( units o' t$e entit( t$at $a*e su#stantialautonom()

Ans-er +D is incorrect #ecause decentralization ma(result in du&lication o' e''orts, resulting in less e''icientuse o' $ead7uarters sta'' o''icials and s&ecialists)

Ans-er CD is incorrect #ecause decentralization ma(result in du&lication o' e''orts, t$ere#( increasingo*erall costs)

Ans-er %D is correct) %ecentralization results ingreater s&eed in ma5ing o&erating decisions #ecauset$e( are made #( lo-er le*el managers instead o'#eing re'erred to to& management) T$e 7ualit( o'o&erating decisions s$ould also #e en$anced,assuming &ro&er training o' managers, #ecause t$oseclosest to t$e &ro#lems s$ould #e t$e most5no-ledgea#le a#out t$em)

4>! Source" C/A 0 ///34;

Ans-er AD is incorrect #ecause, in M+O, amanager and $is$er su#ordinates 9ointl( 'ormulate t$esu#ordinates o#9ecti*es and t$e &lans 'or attainingt$em)

Ans-er +D is incorrect #ecause, in a res&onsi#ilit(accounting s(stem, managers are e*aluated onl( ont$e #asis o' 'actors t$e( control)

Ans-er CD is incorrect #ecause #enc$mar5ing is t$e&ractice o' identi'(ing, stud(ing, and #uilding u&on t$e#est &ractices in t$e industr( or in t$e -orld)

Ans-er %D is correct) Management3#(3e:ce&tiongi*es signi'icant attention onl( to t$ose areas in -$ic$material *ariances 'rom e:&ectations occur)Conse7uentl(, management 'ocuses resources -$ere

t$e greatest returns 'rom su&er*isor( e''ort ma( #eac$ie*ed)

48! Source" C/A 11 ///320

Ans-er AD is incorrect #ecause Ba&an $as *er(limited ra- materials)

Ans-er +D is correct) Muc$ o' t$e credit 'or Ba&anssuccess $as #een gi*en to its management s(stemsand t$e a#ilit( to #e e''icient -it$ limited resources)Ba&anese societ( and #e$a*ior is $ig$l( structured,-$ic$ is conduci*e to e''ecti*eness and e''icienc()

Ans-er CD is incorrect #ecause t$e in'rastructure$as not #een constantl( re'ur#is$ed, and 're7uentc$ange is not conduci*e to e''icienc()

Ans-er %D is incorrect #ecause t$e Ba&aneseeducational s(stem does not em&$asize creati*it()

4! Source" C/A 11 ///322

Ans-er AD is incorrect #ecause dail( &roducti*it(relates to s$ort3term e''ecti*eness onl()

Ans-er +D is incorrect #ecause a sur*e( o'em&lo(ee morale ma( contri#ute to assessinge''ecti*eness, #ut it is not su''icient 'or assessingo*erall e''ecti*eness)

Ans-er CD is incorrect #ecause com&aring&roduction against goals is a measure o' s$ort3terme''ecti*eness)

Ans-er %D is correct) reitner t$ ed), &ages2>380D states, Organizational e''ecti*eness can #ede'ined as meeting organizational o#9ecti*es and&re*ailing societal e:&ectations in t$e near 'uture,ada&ting and de*elo&ing in t$e intermediate 'uture,and sur*i*ing in t$e distant 'uture) /n t$e near terma#out one (earD, it s$ould #e e''ecti*e in ac$ie*ing itsgoals, e''icient in its use o' resources, and a source o'satis'action to its constituencies o-ners, em&lo(ees,customers, and societ(D) /n t$e intermediate term 2to ; (earsD, it s$ould ada&t to ne- &ossi#ilities ando#stacles and de*elo& its a#ilities and t$ose o' itsmem#ers) /n t$e long term (earsD, t$eorganization s$ould #e a#le to sur*i*e in an uncertain-orld)

;0! Source" C/A 0 ///31;

Ans-er AD is incorrect #ecause s&atial di''erentiationre'ers to t$e degree o' geogra&$ic dis&ersion o'

'acilities and &ersonnel)

Ans-er +D is incorrect #ecause 'ormalization re'ersto t$e degree o' 9o# standardization t$roug$descri&tions and rules)

Ans-er CD is correct) Fertical di''erentiationconcerns t$e de&t$ o' t$e organizational $ierarc$()T$e greater t$e num#er o' le*els, t$e more com&le:t$e organization, t$e greater t$e &otential 'orin'ormation distortion, t$e more di''icult t$ecoordination o' management acti*ities, and t$e slo-er



and less e''ecti*e t$e res&onse to c$angingconditions)

Ans-er %D is incorrect #ecause 'ormalization re'ersto t$e degree o' 9o# standardization t$roug$descri&tions and rules)

;1! Source" C/A 11 ///31

Ans-er AD is correct) A d(namic and com&le:organizational en*ironment 'aces constant c$ange, sot$e le*el o' uncertaint( increases) T$e moreuncertaint( an organization 'aces, t$e more organict$e structure s$ould #e) Organic organizations tend to#e 'le:i#le and ada&ti*e to c$ange)

Ans-er +D is incorrect #ecause a d(namic andcom&le: en*ironment is more uncertain, so it re7uiresa 'le:i#le structure)

Ans-er CD is incorrect #ecause a d(namic andcom&le: en*ironment is more uncertain, so it re7uiresa 'le:i#le structure)

Ans-er %D is incorrect #ecause a d(namic andcom&le: en*ironment is more uncertain, so it re7uiresa 'le:i#le structure)

;2! Source" C/A 0 ///3

Ans-er AD is incorrect #ecause, in a #ureaucrac(,eac$ su#ordinate re&orts to a single manager)

Ans-er +D is correct) A matri: organization &ro9ectmanagementD is c$aracterized #( *ertical and$orizontal lines o' aut$orit() T$e &ro9ect manager#orro-s s&ecialists 'rom line 'unctions as needed)T$is managers aut$orit( is limited to t$e &ro9ect, andt$e s&ecialists -ill ot$er-ise re&ort to t$e linemanagers)

Ans-er CD is incorrect #ecause de&artmentalorganization structures re&resent t$e t(&icalorganization -it$ uni'ied and clear single lines o'aut$orit()

Ans-er %D is incorrect #ecause mec$anisticorganization structure is anot$er term 'or a#ureaucrac()

;4! Source" C/A 11 ///34

Ans-er AD is incorrect #ecause an organic structureis 'le:i#le and t$ere'ore not suited to mass&roduction)

Ans-er +D is incorrect #ecause matri: is not a t(&eo' structure #ut rat$er a t(&e o' de&artmentation)

Ans-er CD is correct) According to Boan=ood-ards -or5 on t$e relations$i& o' tec$nolog(and structure in manu'acturing, com&anies ma( #ecategorized as engaged in unit &roduction units orsmall #atc$esD, mass &roduction large #atc$esD, or&rocess &roduction continuous &rocessingD) Mass&roduction is most e''ecti*e i' t$e entit( $as amec$anistic structure c$aracterized #( moderate

*ertical di''erentiation, $ig$ $orizontal di''erentiation,and $ig$ 'ormalization) T$is structure is one in -$ic$tas5s are -ell3de'ined, most communication isdo-n-ard, and control is tig$t)

Ans-er %D is incorrect #ecause an integratedstructure is a nonsense term in t$is conte:t)

;;! Source" C/A 0; //322

Ans-er AD is incorrect #ecause a line and sta''structure is designed to ma:imize unit(3o'3command#( gi*ing onl( line managers t$e aut$orit( to ma5edecisions a''ecting t$ose in t$eir c$ain o' command)

Ans-er +D is incorrect #ecause a strategic #usinessunit is a su#unit t$at is treated as an inde&endent#usiness) T$us, unit(3o'3command is not an issue 'ora strategic #usiness unit)

Ans-er CD is incorrect #ecause a centralizedstructure need not $a*e unit(3o'3command &ro#lemsi' management is organized in a line and sta'' 'as$ion)

Ans-er %D is correct) T$e matri: allo-s aut$orit( to'lo- #ot$ *erticall( and $orizontall() A manager isa&&ointed 'or eac$ &ro9ect and dra-s on &ersonnel-$o are organized #( 'unction and re&ort to amanager 'or eac$ 'unction) T$is *iolates t$e &rinci&leo' unit( o' command, -$ic$ states t$at eac$su#ordinate s$ould $a*e onl( one su&erior)

;! Source" C/A 0 ///31

Ans-er AD is incorrect #ecause a mec$anisticstructure is a&&ro&riate 'or organizations 'ocusing oncost minimization t$roug$ tig$t controls, e:tensi*edi*ision o' la#or, $ig$ 'ormalization, andcentralization)

Ans-er +D is incorrect #ecause an imitation strateg(is not ado&ted #( true inno*ators #ut rat$er #(com&anies t$at mo*e into ne- mar5ets onl( a'tersmaller com&etitors $a*e demonstrated t$e &otential'or success) /mitation strategies are #est suited to astructure t$at com#ines mec$anistic and organiccom&onents)

Ans-er CD is correct) Organizational structurede&ends on t$e com&an(s o*erall strateg() T$isorganization $as ado&ted an inno*ation strateg() /tintroduces ma9or ne- &roducts or ser*ices) T$estructure t$at &ro*ides t$e 'le:i#ilit( re7uired 'orma9or inno*ation is organic, a 'orm o' organizationc$aracterized #( a loose structure, lo- di*ision o'la#or, lo- 'ormalization, and decentralization)

Ans-er %D is incorrect #ecause #ureaucracies aremec$anistic, not organic)

;! Source" C/A 11 ///3>

Ans-er AD is incorrect #ecause inno*ationminimization is not a t(&e o' strateg() An inno*ationstrateg( em&$asizes t$e introduction o' ne- &roductsor ser*ices)



Ans-er +D is incorrect #ecause an imitation strateg(see5s to introduce ne- &roducts or enter ne-mar5ets onl( a'ter t$eir *ia#ilit( $as #een &ro*en)

Ans-er CD is correct) Researc$ suggests t$atorganizational structure 'ollo-s strateg() Acost3minimization strateg( tig$tl( controls costs,a*oids unnecessar( inno*ation or mar5eting

e:&enses, and cuts &rices in selling a discount&roduct) T$e sellers o' generic grocer( &roducts&ursue t$is strateg()

Ans-er %D is incorrect #ecause t$ere is no initiationstrateg()

;>! Source" C/A 11 ///32;

Ans-er AD is incorrect #ecause t$e size3structurerelations$i& is li5el( to #e linear #ut onl( -it$in anarro- range)

Ans-er +D is incorrect #ecause t$e size3structurerelations$i& is li5el( to #e linear #ut onl( -it$in anarro- range)

Ans-er CD is incorrect #ecause t$e size3structurerelations$i& is li5el( to #e linear #ut onl( -it$in anarro- range)

Ans-er %D is correct) As an organization increasesin size, its structure tends to #ecome more 'ormal andmec$anistic) More &olicies and &rocedures arenecessar( to coordinate t$e increased num#er o'em&lo(ees, and more managers must #e $ired).o-e*er, t$e relations$i& #et-een size and c$angesin structure is linear onl( -it$in a certain range) ore:am&le, adding 100 em&lo(ees to a com&an( -it$100 em&lo(ees is li5el( to cause signi'icant structuralc$ange, #ut adding t$e same num#er to a -or5'orceo' 10,000 is unli5el( to $a*e little im&act) +( t$e timea com&an( reac$es a certain size 1,00 to 2,000 ormoreD, it usuall( $as most o' t$e 7ualities o' amec$anistic structure)

;8! Source" C/A 11 ///3

Ans-er AD is correct) T$e strategies o' largerorganizations tend to #e more am#itious andcom&le:) T$us, a com&an( ma( e:&and 'rom one&roduct line to man() T$e result is a need 'or morecom&licated coordination met$ods)

Ans-er +D is incorrect #ecause a com&an( -it$di*ersi'ied &roducts ma( decide to createinde&endent, decentralized di*isions)

Ans-er CD is incorrect #ecause 'ocusing on a single&roduct line rat$er t$an a di*erse set o' &roducts isnot a strateg( 'or a gro-ing com&an()

Ans-er %D is incorrect #ecause structure 'ollo-sstrateg()

;! Source" C/A 11 ///321

Ans-er AD is incorrect #ecause t$e structure is'ormal and com&artmentalized)

Ans-er +D is incorrect #ecause t$e structure is'ormal and com&artmentalized)

Ans-er CD is incorrect #ecause t$e structure is'ormal and com&artmentalized)

Ans-er %D is correct) A $ig$ di*ision o' la#or results

in s&ecialization) Jnit( o' command clari'ies aut$orit(and res&onsi#ilit( relations$i&s) An organizationalstructure -it$ a $ig$ di*ision o' la#or and a strict unit(o' command is a classic #ureaucrac() T$us, it iscom&artmentalized and 'ormal)

0! Source" C/A 11 ///32

Ans-er AD is correct) A &ro'essional #ureaucrac(e)g), a uni*ersit( or li#rar(D is a com&le: and 'ormal#ut decentralized organization in -$ic$ $ig$l( traineds&ecialists $a*e great autonom() T$e 9o#s &er'ormed#( t$ese &ro'essionals re7uire (ears o' education andtraining) +( t$eir nature, suc$ 9o#s can #e &er'ormede''ecti*el( onl( i' t$e em&lo(ees are a''ordedsu#stantial autonom()

Ans-er +D is incorrect #ecause #ot$ a mac$ine#ureaucrac( and a &ro'essional #ureaucrac( canaccom&lis$ routine tas5s in a $ig$l( e''icient manner)

Ans-er CD is incorrect #ecause #ot$ organizationalstructures t$ri*e on rules)

Ans-er %D is incorrect #ecause su#unit con'licts aret(&ical o' #ureaucracies) S&ecialization tends to resultin a 'ocus on su#unit rat$er t$an organizationalo#9ecti*es)

1! Source" C/A 11 ///32

Ans-er AD is incorrect #ecause a sim&le structure$as lo- com&le:it( and 'ormalit(, and aut$orit( iscentralized) /ts small size and sim&licit( usuall(&recludes signi'icant ine''icienc( in t$e use o'resources)

Ans-er +D is correct) A di*ision is essentiall( asel'3contained organization) .ence, it must &er'ormall or most o' t$e 'unctions o' t$e o*erall organizationo' -$ic$ it is a &art) /t is c$aracterized #( su#stantialdu&lication o' 'unctions -$en com&ared -it$ morecentralized structures)

Ans-er CD is incorrect #ecause a mac$ine#ureaucrac( is a com&le:, 'ormal, and centralizedorganization t$at &er'orms $ig$l( routine tas5s,grou&s acti*ities into 'unctional de&artments, $as a

strict c$ain o' command, and distinguis$es #et-eenline and sta'' relations$i&s)

Ans-er %D is incorrect #ecause a &ro'essional#ureaucrac( e)g), a uni*ersit( or li#rar(D is acom&le: and 'ormal #ut decentralized organization in-$ic$ $ig$l( trained s&ecialists $a*e great autonom()%u&lication o' 'unctions is minimized) or e:am&le, auni*ersit( -ould $a*e onl( one $istor( de&artment)

2! Source" C/A 0 ///32>



Ans-er AD is incorrect #ecause a 'ocus grou&includes a small num#er o' consumers #roug$ttoget$er #( mar5eting researc$ers to discuss a gi*ento&ic)

Ans-er +D is incorrect #ecause a reengineering&rocess team is assem#led to searc$ 'or and

im&lement a radical redesign o' #asic #usinessacti*ities)

Ans-er CD is incorrect #ecause a matri:organization is c$aracterized #( dual lines o' aut$orit(and a com#ination o' 'unctional and &roductde&artmentation) /t &uts similar s&ecialists toget$er)

Ans-er %D is correct) An ad $oc committee is t$estructure #est suited 'or s&ecialized, one3o'3a35ind&ro9ects t$at re7uire di*erse s&ecialists to -or5 insmall teams) /t is sim&le, in'ormal, decentralized, andtem&orar() /t $as no $ierarc$(, &ermanentde&artments, standard &rocedures 'or accom&lis$ingroutine tas5s, or 'ormal rules) Conse7uentl(, an ad$oc organization is 'le:i#le and res&onsi*e)

4! Source" C/A 11 ///3;

Ans-er AD is correct) Tec$nolog( $as #een *ie-edin terms o' t-o dimensions" tas5 *aria#ilit( and&ro#lem anal(za#ilit(, or t$e e:ce&tions encounteredin -or5 and t$e searc$ &rocedures 'or res&onding tot$e e:ce&tions, res&ecti*el() Routine tas5s $a*e 'e-e:ce&tions, and t$e searc$ 'or solutions is -ellde'ined) +ecause routine tas5s c$ange little o*er time,t$e( are -ell suited to a mec$anistic structure) Onec$aracteristic o' suc$ a structure is $ig$ 'ormalization)

Ans-er +D is incorrect #ecause decentralizeddecision ma5ing is not suited to routine tas5s #ut toorganic structures)

Ans-er CD is incorrect #ecause organic structuresare #est -$en &ro#lems are &oorl( de'ined)

Ans-er %D is incorrect #ecause 9o# satis'action iso'ten lo- in routine and re&etiti*e tas5s)

;! Source" C/A 11; ///3

Ans-er AD is incorrect #ecause decentralizedorganizations are more di''icult to control)

Ans-er +D is incorrect #ecause centralizedstructures streamline organizations and eliminatedu&lication o' resources)

Ans-er CD is incorrect #ecause t$e num#er o'managers is not related to t$e degree o' centralizationor decentralization #ut is a 'unction o' t$e s&an o'control)

Ans-er %D is correct) A decentralized organizationallo-s lo-er le*el em&lo(ees to &artici&ate indecision ma5ing) T$is increased in*ol*ementencourages initiati*e and creati*e t$in5ing and ises&eciall( a&&ro&riate in com&le: and ra&idl(c$anging en*ironments)

! Source" C/A 1188 ///38

Ans-er AD is incorrect #ecause aut$orit( is moreconcentrated in centralized management structures)

Ans-er +D is correct) =$en an organization c$anges'rom a centralized to a decentralized structure, to&

management is delegating more aut$orit( to middleand lo-er le*els) T$us, managers at t$ese lo-erle*els are usuall( $ired and de*elo&ed morerigorousl( t$an under t$e centralized structure)

Ans-er CD is incorrect #ecause some e''ort -illine*ita#l( #e du&licated under decentralization, o'-$ic$ de&artmentalization is a moderate 'orm)

Ans-er %D is incorrect #ecause de&artments are'ormed -$en one manager can no longer su&er*iset$e entire organizationK de&artmentalization ist$ere'ore a c$aracteristic o' centralized as -ell asdecentralized organizations)

! Source" C/A 08 ///38

Ans-er AD is correct) lat organizational structures$a*e relati*el( 'e- le*els 'rom to& to #ottom) Tallorganizational structures $a*e man( le*els #et-eento& and #ottom) lat structures $a*e t$e ad*antageso' 'ast in'ormation 'lo- 'rom to& to #ottom o' t$eorganization and increased em&lo(ee satis'action) Tallstructures are 'aster and more e''ecti*e at &ro#lemresolution #ecause o' t$e increased 're7uenc( o'interaction #et-een su&erior and su#ordinate, and t$egreater order im&osed #( t$e $ierarc$() Studies donot indicate great ad*antages 'or eit$er 'lat or tallstructures)

Ans-er +D is incorrect #ecause it is an ad*antage o'a 'lat structure)

Ans-er CD is incorrect #ecause it is an ad*antage o'a 'lat structure)

Ans-er %D is incorrect #ecause it is an ad*antage o'a 'lat structure)

>! Source" C/A 1188 ///3

Ans-er AD is incorrect #ecause close is not as&an3o'3control categor()

Ans-er +D is incorrect #ecause a narro- s&an o'control is use'ul -$ere 9o#s are dissimilar, &roceduresare not standardized, and su#ordinates are moredis&ersed)

Ans-er CD is incorrect #ecause a moderate s&an o'control is use'ul in situations t$at $a*e somec$aracteristics o' #ot$ e:tremes, -ide and narro-)

Ans-er %D is correct) /n an( situation, t$ere areunderl(ing *aria#les t$at in'luence t$e num#er o'su#ordinates a manager can su&er*ise) /n general, i' 9o#s are similar, &rocedures are standardized, and&$(sical dis&ersion is minimized, a -ide s&an o'control is most e''ecti*e)



8! Source" C/A 111 ///34

Ans-er AD is incorrect #ecause managers -$o cancontact su#ordinates 're7uentl( are a#le to controlmore &eo&le t$an t$ose -$o $a*e relati*el(in're7uent contact -it$ su#ordinates)

Ans-er +D is incorrect #ecause managers -$odelegate aut$orit( $a*e more time to control t$esu#ordinates -$o re&ort to t$em) T$ese indi*idualscan t$ere'ore su&er*ise more &eo&le t$an managers-$o &re'er not to delegate aut$orit()

Ans-er CD is incorrect #ecause managers -$o $a*erecei*ed e''ecti*e training and are s5ill'ulcommunicators are e7ui&&ed to control more

indi*iduals t$an managers -$o are untrained andor$a*e de'icient communication s5ills)

Ans-er %D is correct) T$e o&timal s&an o' control ist$e num#er o' su#ordinates t$at a gi*en manager cane''ecti*el( su&er*ise) /t is a 'unction o' man(situational 'actors) .o-e*er, t$e total num#er o'

&eo&le in an organization $as no #earing on t$eo&timal s&an o' control o' a &articular manager)

! Source" C/A 0; ///3>

Ans-er AD is correct) lat structures $a*e t$ead*antages o' 'ast in'ormation 'lo- 'rom to& to#ottom o' t$e organization and increased em&lo(eesatis'action) Tall structures are 'aster and moree''ecti*e at &ro#lem resolution #ecause o' t$eincreased 're7uenc( o' interaction #et-een su&eriorand su#ordinate and t$e greater order im&osed #(t$e $ierarc$() or a 'lat structure to #e success'ul,em&lo(ees must #e a#le to -or5 -it$out su&er*isionmuc$ o' t$e time #ecause a manager -it$ man(em&lo(ees $as little time 'or eac$ one)

Ans-er +D is incorrect #ecause geogra&$icall(dis&ersed -or5 areas are *er( di''icult 'or a manager-it$ man( su#ordinates to control)

Ans-er CD is incorrect #ecause tas5s t$at are $ig$l(com&le: and *aried are more a&&ro&riate 'or anarro- s&an o' control)

Ans-er %D is incorrect #ecause a narro- s&an o'control a tall structureD is more a&&ro&riate -$ensu#ordinates &er'orm distinctl( di''erent tas5s)

0! Source" C/A 112 ///3

Ans-er AD is incorrect #ecause, alt$oug$ a managerunder t$ese conditions -ould #e a#le to su&er*ise alarge num#er o' em&lo(ees, an u&&er limit must e:ist)

Ans-er +D is incorrect #ecause t$e conditionsdescri#ed su&&ort a -ide rat$er t$an a narro- s&an)

Ans-er CD is correct) /n an( situation, t$ere areunderl(ing *aria#les t$at in'luence t$e num#er o'su#ordinates a manager can su&er*ise) /n general, i' 9o#s are similar, &rocedures are standardized, and&$(sical dis&ersion is minimized, a -ide s&an o'

control is most e''ecti*e)

Ans-er %D is incorrect #ecause geogra&$icaldis&ersion -ould decrease rat$er t$an increase t$es&an o' control)

1! Source" C/A 0 ///31

Ans-er AD is incorrect #ecause antici&ator( c$angesare s(stematicall( &lanned c$anges intended to ta5ead*antage o' e:&ected situations) /n t$e?adler3Tus$man model, tuning is an incrementalantici&ator( c$ange, and re3orientation is a strategicantici&ator( c$ange)

Ans-er +D is correct) Reacti*e c$anges arenecessitated #( une:&ected en*ironmental e*ents or&ressures) T$e( ma( #e incremental or strategic) /nt$e ?adler3Tus$man model reitner, Ro#ert,Management, t$ ed), .oug$ton Mi''lin, 1, &&);83;D, ada&tation is an incremental reacti*ec$ange, and re3creation is a strategic and ris5(Dreacti*e c$ange)

Ans-er CD is incorrect #ecause incremental c$angesin*ol*e su#s(stem ad9ustments needed to 5ee& t$eorganization on its c$osen &at$)

Ans-er %D is incorrect #ecause strategic c$angesalter t$e o*erall s$a&e or direction o' t$e organization)


Ans-er AD is incorrect #ecause it relies onsomet$ing more t$an &ersonalit( as t$e source o'&o-er)

Ans-er +D is incorrect #ecause it relies onsomet$ing more t$an &ersonalit( as t$e source o'&o-er)

Ans-er CD is incorrect #ecause it relies onsomet$ing more t$an &ersonalit( as t$e source o'&o-er)

Ans-er %D is correct) Po-er ma( #e classi'ied asre-ard &o-er t$e leader controls resourcesD,coerci*e &o-er t$e leader ma( &unis$ t$esu#ordinateD, legitimate &o-er t$e leader $as t$erig$t to leadD, re'erent &o-er t$e leader $as 'ame,c$arisma, etc)D, and e:&ert &o-er t$e leader $ass&ecialized a#ilit( or 5no-ledgeD)


Ans-er AD is incorrect #ecause s$e does not $a*et$e &o-er to coerce ot$ers)

Ans-er +D is incorrect #ecause s$e $as no &o-er tore-ard ot$ers)

Ans-er CD is correct) T$e internal audit director $asno 'ormal legitimate or &ositionD &o-er o*erauditees) ?or does s$e $a*e t$e &o-er to coerce&unis$D or re-ard t$em) Rat$er, $er a#ilit( to e:ert&o-er in'luence ot$ersD must deri*e 'rom $ers&ecialized a#ilit( and 5no-ledge and t$e 'orce o' $er



&ersonal 7ualities)

Ans-er %D is incorrect #ecause s$e does not $a*et$e &o-er to coerce ot$ers)


Ans-er AD is incorrect #ecause t$e Golden Rule isstill an e''ecti*e &$iloso&$( in certain cases)

Ans-er +D is correct) Consideration o' su#ordinatesand t$eir #e$a*ioral needs is an outgro-t$ o' t$e#e$a*ioral sc$ool o' t$oug$t) T$e Golden Rule -asan earl( attem&t to meet t$e needs o' t$e indi*idual in$uman relations$i&s) T$e -ea5ness o' t$is a&&roac$is t$e assum&tion t$at all ot$ers -ant -$at t$e leader-ants, i)e), t$at all &eo&le are ali5e)

Ans-er CD is incorrect #ecause t$e 'ear o'diso#e(ing is a traditional a&&roac$ to managementt$at $as not$ing to do -it$ t$e Golden Rule)

Ans-er %D is incorrect #ecause t$e Golden Rule can#e a&&lied in an( circumstance, regardless o' t$e

num#er o' -a(s to &er'orm a 9o#)

! Source" Pu#lis$er

Ans-er AD is correct) T$e .a-t$orne studiess$o-ed t$at -or5ers did not res&ond directl( to a&$(sical c$ange #ut rat$er to t$eir &erce&tion o' t$ec$ange) eelings resulting 'rom c$ange determinedem&lo(ee res&onse to c$ange) Social acce&tance-as 'ound to #e more im&ortant t$an -ages indetermining indi*idual out&ut)

Ans-er +D is incorrect #ecause -ages -ere 'oundto #e less im&ortant t$an social acce&tance)

Ans-er CD is incorrect #ecause an industrialengineering a&&roac$ is a &art o' classicalmanagement t$eor()

Ans-er %D is incorrect #ecause -or5ers did notres&ond directl( to &$(sical c$anges, #ut to t$eir&erce&tion o' t$e c$ange)

! Source" C/A 11 //31

Ans-er AD is incorrect #ecause res&onsi#ilit( 'orgrou& decisions is more di''use t$an -$en indi*idualsma5e decisions)

Ans-er +D is incorrect #ecause grou& decisionma5ing almost al-a(s ta5es more time t$an indi*idual

decision ma5ing, e:ce&t -$en t$e need 'or di*erse*ie-s is so great t$at an indi*idual decision ma5erneeds to consult man( &eo&le or &er'orm researc$)

Ans-er CD is incorrect #ecause grou& mem#ersusuall( $a*e di*erse *ie-s, #ut t$eir common need to#e acce&ted and res&ected #( t$e grou& o'tenrestrains t$e 'ull, o&en e:&ression o' t$eir *ie-s -$ent$e( 'ear strong disagreement)

Ans-er %D is correct) Grou&s tend to #e morecreati*e t$an indi*iduals) %i*ersit( o' mem#er *ie-s,

e:&eriences, and a#ilities usuall( results in considering

more solutions to a &ro#lem)

>! Source" C/A 11 //34

Ans-er AD is incorrect #ecause #rainstorming

generates a large num#er o' ideas) /t $el&s grou&mem#ers o*ercome t$e &ressure to con'orm -$ilet$e grou& is identi'(ing o&tions) /t $as no &redicta#lee''ect, $o-e*er, on t$e grou&s commitment to t$esolution)

Ans-er +D is incorrect #ecause to& managementmandates are unli5el( to result in a $ig$ le*el o'commitment, and t$e( ma5e grou& 'ormation&ointless)

Ans-er CD is incorrect #ecause t$e %el&$i tec$ni7ueuses a series o' 7uestionnaires, t$e results o' -$ic$are com&iled and distri#uted to grou& mem#ers) T$is&rocess continues until a solution is reac$ed) /t ise''ecti*e 'or generating a large num#er o' ideas and'or arri*ing at a consensus) .o-e*er, #ecause

mem#ers are anon(mous and do not interact, t$emet$od results in a lo- le*el o' commitment to t$esolution)

Ans-er %D is correct) /nteracting grou&s, t$at is,traditional grou&s in -$ic$ indi*iduals meet'ace3to3'ace and interact in customar( -a(s,&otentiall( 'oster t$e greatest commitment to t$esolution reac$ed) =$en indi*iduals -$o mustim&lement t$e solution &artici&ate in t$e decisiont$roug$ o&en discussion and arri*e at a consensus,t$e( are usuall( inclined to acce&t t$e decision)

8! Source" C/A 11 //344

Ans-er AD is incorrect #ecause a 7ualit( circle is asmall grou& o' su#ordinates and su&er*isors, usuall(eig$t to 10 &eo&le)

Ans-er +D is incorrect #ecause eac$ mem#er isres&onsi#le 'or t$e success o' t$e circle, and successde&ends on t$e a#ilit( o' mem#ers to anal(ze andsol*e &ro#lems)

Ans-er CD is incorrect #ecause 7ualit( circles areused #( com&anies to accom&lis$ o#9ecti*es)Partici&ation is &art o' eac$ -or5ers 9o#)

Ans-er %D is correct) Jse o' 7ualit( circles is a 'ormo' &artici&ati*e management) A 7ualit( circle is agrou& o' u& to 10 indi*iduals managers andsu#ordinatesD -$o do similar -or5 and -$o

*olunteer to meet -ee5l( to discuss and sol*e-or53related &ro#lems) .o-e*er, managementretains t$e rig$t to ma5e t$e 'inal decisions)

! Source" C/A 11 //34>

Ans-er AD is incorrect #ecause, i' mem#ers o' t$egrou& are res&onsi#le 'or t$e decision ma5ing, t$eir&artici&ation in t$e im&lementation &rocess -illincrease t$e ease -it$ -$ic$ t$e decisions are carriedout)



Ans-er +D is incorrect #ecause grou& decisionma5ing adds legitimac( to t$e solution #( 'ollo-ingdemocratic met$ods)

Ans-er CD is incorrect #ecause a grou& &ossessesgreater resources t$an an indi*idual)

Ans-er %D is correct) T$e grou&t$in5 &$enomenonis undesira#le) Grou&t$in5 occurs -$en grou&mem#ers acce&t -$at a&&ears to #e t$e grou&consensus rat$er t$an gi*ing t$eir $onest in&ut) T$eresult ma( #e decisions -it$ -$ic$ some mem#ers o't$e grou& are not $a&&()

>0! Source" C/A 11; ///38

Ans-er AD is incorrect #ecause aut$orit( is t$e rig$tto do t$ings, and &o-er is t$e a#ilit( to do t$ings)

Ans-er +D is correct) Aut$orit( is t$e o''iciall(sanctioned &ri*ilege to direct ot$ers) A clear$ierarc$( o' aut$orit( en$ances coordination andaccounta#ilit() Po-er is t$e a#ilit( to mars$al

organizational resources to o#tain results) A managerma( $a*e #ot$ aut$orit( and &o-er, or one -it$outt$e ot$er)

Ans-er CD is incorrect #ecause a manager ma(accom&lis$ a tas5 -it$out $a*ing 'ormal aut$orit()

Ans-er %D is incorrect #ecause aut$orit( is t$e rig$tto do t$ings, and &o-er is t$e a#ilit( to do t$ings)

>1! Source" C/A 114 ///34

Ans-er AD is incorrect #ecause re'erent &o-er ist$e in'luence t$at a &erson $as o*er t$ose -$oidenti'( -it$ $im$er i' t$e( com&l( on t$at #asisalone)

Ans-er +D is correct) /n Management, t$ ed)+oston" .oug$ton Mi''lin Com&an(, 1, &) ;D,Ro#ert reitner de'ines management as t$e &rocesso' -or5ing -it$ and t$roug$ ot$ers to ac$ie*eorganizational o#9ecti*es in a c$anging en*ironment)Central to t$is &rocess is t$e e''ecti*e and e''icientuse o' limited resources) T$us, management is asocial &rocess t$at attem&ts to use scarce resourcesto ac$ie*e organizational o#9ecti*es -$ile antici&atingen*ironmental c$anges and #alancing e''ecti*enessagainst e''icienc() T$e &$(sical, social, &olitical,moral, and in'ormational en*ironments e:ternal to t$eorganization are t$e sources o' c$ange t$atmanagers must antici&ate)

Ans-er CD is incorrect #ecause in'ormal leaders$i&is in'luencing ot$ers to &ursue uno''icial o#9ecti*est$at ma( or ma( not ser*e t$e organizations interest)

Ans-er %D is incorrect #ecause moti*ation, anim&ortant &art o' t$e managers 9o#, is t$e&s(c$ological &rocess t$at gi*es #e$a*ior &ur&oseand direction)

>2! Source" C/A 114 ///31

Ans-er AD is correct) A 'irst3line or lo-er3le*elmanager directl( su&er*ises em&lo(ees -$o are notmanagers) O&erational &lanning is a t(&e o's$ort3range or tactical &lanning &er'ormed #( lo-ermanagement) /t in*ol*es t$e de*elo&ment o' action&lans #( -$ic$ strategies and &olicies are e:ecuted) According to reitner, it is t$e &rocess o'determining $o- s&eci'ic tas5s can #est #e

accom&lis$ed on time -it$ a*aila#le resources)

Ans-er +D is incorrect #ecause a de&artment $eadis a middle manager and is concerned -it$intermediate &lanning)

Ans-er CD is incorrect #ecause a general manager isa mem#er o' to& management and is concerned -it$strategic &lanning)

Ans-er %D is incorrect #ecause t$e c$ie' e:ecuti*eo''icer is t$e most senior manager in an organizationand 'ocuses on strategic &lanning)

>4! Source" C/A 02 ///3

Ans-er AD is incorrect #ecause t$e #oard o'directors is not in*ol*ed in o&erations)

Ans-er +D is incorrect #ecause to& management isres&onsi#le 'or strategic &lanning)

Ans-er CD is correct) Middle managers, suc$ asde&artment $eads and 'unctional managers, areres&onsi#le 'or intermediate &lanning -it$ a time lineo' a&&ro:imatel( mont$s to 2 (ears) T$us, t$emanager o' t$e &roduction 'unction s$ould #eres&onsi#le 'or t$e 3mont$ &roduction sc$edule)

Ans-er %D is incorrect #ecause 'irst3line su&er*isionis in*ol*ed in da(3to3da( o&erations)

>;! Source" C/A 00 ///3

Ans-er AD is incorrect #ecause it lists 'unctionalcategories)

Ans-er +D is correct) T$e inter&ersonal roles'igure$ead, leader, liaisonD are necessar( #ecause,gi*en $is$er aut$orit( and status, a manager $assu#stantial inter&ersonal contacts, &articularl( -it$&eers and su#ordinates) T$e in'ormational rolesner*e center, disseminator, s&o5es&ersonD re'lect t$eim&ortance o' in'ormation to organizational acti*it()Managers must recei*e and transmit in'ormation to&arties #ot$ -it$in and outside t$e organization) T$edecisional roles re7uire managers to ma5e c$oicesand #alance di*ergent interests) %ecisions in*ol*e

de*elo&ing strategies and im&lementing t$em)

Ans-er CD is incorrect #ecause it lists 'unctionalcategories)

Ans-er %D is incorrect #ecause it lists 'unctionalcategories)

>! Source" C/A 04 ///34

Ans-er AD is incorrect #ecause designing and



initiating c$ange is an e:am&le o' t$eentre&reneurial3decisional role o' a manager)

Ans-er +D is incorrect #ecause transmittingin'ormation to su#ordinates is an e:am&le o' t$edisseminator3in'ormational role o' a manager)

Ans-er CD is incorrect #ecause &artici&ating in

negotiations is an e:am&le o' t$enegotiator3decisional role o' a manager)

Ans-er %D is correct) Mintz#erg descri#es t$reecategories o' managerial roles" inter&ersonal,in'ormational, and decisional) +( reason o' t$eirstatus and aut$orit(, managers $a*e su#stantialinter&ersonal contact) A 'igure$ead &la(s a s(m#olicrole, 'or e:am&le, #( &er'orming suc$ ceremonial'unctions as signing documents and recei*ing *isitors) A leader moti*ates em&lo(ees to &er'orm 9o#s&ro&erl() A liaison ser*es as a lin5 in #ot$ *erticaland $orizontal c$ains o' communication)

>! Source" C/A 0 ///32

Ans-er AD is incorrect #ecause &artici&ating innegotiating contracts -it$ *endors is a decisional role)

Ans-er +D is correct) According to Mintz#erg, t$edecisional roles o' managers include entre&reneur,distur#ance $andler, resource allocator, andnegotiator) .o-e*er, t$e leader role o' moti*atingsu#ordinates to get t$e 9o# done &ro&erl( is one o't$e inter&ersonal roles)

Ans-er CD is incorrect #ecause ta5ing correcti*eaction in nonroutine situations is a decisional role)

Ans-er %D is incorrect #ecause allocatingorganizational resources is a decisional role)

>>! Source" C/A 0 ///341

Ans-er AD is incorrect #ecause t$e director is aliaison -$o &ro*ides t$e lin5 in t$e *ertical c$ain o'communication, i)e), 'rom t$e $ig$est le*el C@ODdo-n to t$e lo-est le*el sta'' le*elD)

Ans-er +D is correct) According to Mintz#erg,managerial roles ma( #e categorized as inter&ersonal,in'ormational, and decisional) T$e in'ormational roleo' t$e C@O in &ro*iding selected in'ormation tooutsiders, i)e), to stoc5 mar5et anal(sts, is t$at o' as&o5es&erson)

Ans-er CD is incorrect #ecause t$e inter&ersonalrole o' t$e leader is to moti*ate su#ordinates)

Ans-er %D is incorrect #ecause t$e inter&ersonalrole o' t$e 'igure$ead is t$e s(m#ol o' legal aut$orit(and t$e one -$o &er'orms certain ceremonial duties,e)g), signing documents and recei*ing *isitors)

>8! Source" Pu#lis$er

Ans-er AD is incorrect #ecause t$e( are e:am&leso' line &ositions t$at are directl( in*ol*ed in t$eac$ie*ement o' t$e organizations o#9ecti*es) 6ine

&ositions are directl( related to t$e ser*icesD andor&roductsD o''ered #( t$e 'irm)

Ans-er +D is correct) Sta'' &ositions in an(organization ad*ise and su&&ort t$e line &ositions)T$e( indirectl( $el& to ac$ie*e t$e organizations#asic o#9ecti*e) @ac$ sta'' &ositions aut$orit( is, atmost, 'unctional) Suc$ aut$orit( is e:ercised onl( o*er

acti*ities related to t$e sta''s 'unction or s&ecialt()

Ans-er CD is incorrect #ecause t$e( are e:am&leso' line &ositions t$at are directl( in*ol*ed in t$eac$ie*ement o' t$e organizations o#9ecti*es) 6ine&ositions are directl( related to t$e ser*icesD andor&roductsD o''ered #( t$e 'irm)

Ans-er %D is incorrect #ecause t$e( are e:am&leso' line &ositions t$at are directl( in*ol*ed in t$eac$ie*ement o' t$e organizations o#9ecti*es) 6ine&ositions are directl( related to t$e ser*icesD andor&roductsD o''ered #( t$e 'irm)


Ans-er AD is incorrect #ecause t$e manager o'c$ec5ing is a line &osition -$ic$ does not rel( on t$eot$er customer ser*ice managers)

Ans-er +D is incorrect #ecause t$e de&artment onl(&ro*ides ser*ices 'or t$e customers -it$ c$ec5ingaccounts)

Ans-er CD is incorrect #ecause t$e manager o'c$ec5ing re&orts to t$e &resident indirectl( t$roug$ a*ice &resident)

Ans-er %D is correct) T$e director o' &ersonnel%PD must coordinate all em&lo(ee e*aluations) Alt$oug$ t$e manager o' c$ec5ing ser*ices is in a line&osition t$at is not under t$e %P, sD$e -or5s -it$t$e %P -$en $iring, dismissing, trans'erring, ore*aluating em&lo(ees)


Ans-er AD is incorrect #ecause t$e com&etencestandard &ertains to t$e 'inancialmanagermanagement accountants res&onsi#ilit( tomaintain $is$er &ro'essional s5ills and 5no-ledge) /talso &ertains to t$e &er'ormance o' acti*ities in a

&ro'essional manner)

Ans-er +D is incorrect #ecause legalit( is notaddressed in t$e /MA Code o' @t$ics)

Ans-er CD is correct) O#9ecti*it( is t$e 'ourt$ &arto' t$e /MA Code o' @t$ics) /t re7uires t$atin'ormation #e communicated 'airl( and o#9ecti*el(,and t$at all in'ormation t$at could reasona#l(in'luence users #e 'ull( disclosed)

Ans-er %D is incorrect #ecause t$e con'identialit(standard concerns t$e 'inancial managermanagementaccountants res&onsi#ilit( not to disclose or use t$e'irms con'idential in'ormation)




Ans-er AD is incorrect #ecause t$e integrit(standard re7uires t$e 'inancial managermanagementaccountant to communicate un'a*ora#le as -ell as'a*ora#le in'ormation and &ro'essional 9udgments oro&inions)

Ans-er +D is correct) One o' t$e res&onsi#ilities o't$e 'inancial managermanagement accountant undert$e com&etence standard is to maintain ana&&ro&riate le*el o' &ro'essional com&etence #(ongoing de*elo&ment o' $is$er 5no-ledge ands5ills)

Ans-er CD is incorrect #ecause one o' t$esuggestions 'rom t$e Resolution o' @t$ical Con'lict&aragra&$ is to clari'( rele*ant et$ical issues #(con'idential discussion -it$ an o#9ecti*e ad*isor e)g),/MA @t$ics Counseling Ser*iceD to o#tain a #etterunderstanding o' &ossi#le courses o' action)

Ans-er %D is incorrect #ecause t$e con'identialit(standard re7uires t$e 'inancial managermanagementaccountant to in'orm su#ordinates as a&&ro&riate

regarding t$e con'identialit( o' in'ormation ac7uired int$e course o' t$eir -or5 and monitor t$eir acti*ities toassure t$e maintenance o' t$at con'identialit()


Ans-er AD is incorrect #ecause 9o# enlargementincreases t$e num#er o' tas5s assigned to one -or5er#ut does not necessaril( ma5e t$ose tas5s morec$allenging or interesting)

Ans-er +D is incorrect #ecause 9o# rotation merel(s$i'ts -or5ers among di''erent 9o#s)

Ans-er CD is correct) Bo# enric$ment is an attem&tto a&&l( t$e 'indings o' .erz#erg t-o3'actor t$eor(o' #e$a*iorD, Maslo- $ierarc$( o' $uman needsD,6i5ert &artici&ationD, and McGregor T$eories Hand ID #( structuring t$e 9o# so t$at eac$ -or5er&artici&ates in t$e &lanning and controlling so as toma:imize t$e satis'action o' #ot$ social and egoneeds and a*oid t$e disad*antages o' routine, $ig$l(s&ecialized -or5) Bo# enric$ment includes allo-ingand encouraging more -or5er discretion in deciding-or5 met$ods, -or5 se7uence, and -or5 &ace) /tencourages interactions #et-een -or5ers, gi*es-or5ers a 'eeling o' &ersonal res&onsi#ilit( 'or t$eirtas5s, ma5es sure -or5ers understand $o- t$eirtas5s contri#ute to t$e 'inis$ed &roduct, &ro*ides'eed#ac5 on 9o# &er'ormance, and in*ol*es -or5ersin c$anges in t$e &$(sical as&ects o' t$e -or5en*ironment)

Ans-er %D is incorrect #ecause 9o# sim&li'icationclearl( de'ines and ma( reduce t$e com&le:it( o'tas5s t$roug$ standardization o' t$e 9o#)


Ans-er AD is incorrect #ecause it s$ould im&ro*e 9o# satis'action)

Ans-er +D is correct) T$e literature tends to su&&ort

t$e t$eor( t$at, -$ile 9o# satis'action $as aneconomic im&ortance onl( indirectl( related to&roducti*it(, satis'ied -or5ers e:$i#it lo-er rates o'a#senteeism, turno*er, tardiness, a&at$(, andsa#otage) Organizations -it$ more organic or 'le:i#leorganization structures ma( use more o' t$e -or5erss5ills and &resent a greater *ariet( o' -or5c$allenges, t$us im&ro*ing morale) Mass &roduction

tec$nolog( usuall( in*ol*es re&etitious, #oring tas5s)

Ans-er CD is incorrect #ecause it s$ould im&ro*e 9o# satis'action)

Ans-er %D is incorrect #ecause it s$ould im&ro*e 9o# satis'action)


Ans-er AD is incorrect #ecause 9o# enric$ment is#ased on t$e assum&tion t$at em&lo(ees -$o $a*e7ualitati*el( im&ro*ed 9o#s need less su&er*ision)

Ans-er +D is incorrect #ecause sur*i*al needs are att$e #ottom o' Maslo-s $ierarc$() Bo# enric$ment

see5s to meet t$e $ig$er3le*el needs a''iliation,esteem, sel'3actualizationD)

Ans-er CD is incorrect #ecause t$e intrinsic 'actorsc$allenge, gro-t$, res&onsi#ilit(, etc)D are rele*ant to 9o# enric$ment)

Ans-er %D is correct) Bo# enric$ment increases t$esco&e o' #oring, re&etiti*e tas5s #( using more o' t$eem&lo(ees s5ills and allo-ing t$e em&lo(ee more&o-er to ma5e decisions concerning t$e 9o#, suc$ asorder o' tas5s, etc) T$us, it encourages -or5er&artici&ation in decisions &re*iousl( made #(management)


Ans-er AD is correct) Bo# enlargement is a7uantitati*e $orizontalD e:tension o' t$e 9o#) /t doesnot necessaril( in*ol*e an( greater -or5er control,res&onsi#ilit(, or c$allenge) An e:am&le is 9o#rotation t$roug$ assignment to duties re7uiring similars5ills)

Ans-er +D is incorrect #ecause *ertical loading is aterm used in management literature to descri#e7ualitati*e 9o# en$ancement enric$mentD) /t entailsgreater control and res&onsi#ilit( and increasedc$ances 'or gro-t$)

Ans-er CD is incorrect #ecause it is t(&ical o' 9o#enric$ment)

Ans-er %D is incorrect #ecause it is t(&ical o' 9o#enric$ment)


Ans-er AD is incorrect #ecause reduced o&&ortunit('or ad*ancement ma( moti*ate em&lo(ees to 'ind 9o#s else-$ere)

Ans-er +D is correct) ringe #ene'its e)g), &ensions



and &ro'it3s$aring &lansD ma( #e contingent onduration o' em&lo(ment) Accordingl(, t$e( moti*ateem&lo(ees to remain -it$ t$e com&an()

Ans-er CD is incorrect #ecause 9o# sim&li'icationma( result in #oredom, lessened 9o# satis'action, anda $ig$er turno*er rate)

Ans-er %D is incorrect #ecause a#olition o' amandator( retirement age -ould #e morea&&ro&riate)


Ans-er AD is incorrect #ecause a more intrinsicall(satis'(ing 9o# -ill im&ro*e t$e retention rate)

Ans-er +D is incorrect #ecause em&lo(ees su#9ectto discrimination ma( #e strongl( moti*ated to 'indot$er 9o#s)

Ans-er CD is correct) =$en old em&lo(ees disco*ert$at ne-comers are #eing $ired at $ig$er salaries, t$egrou& $ired 'irst -ill #e un$a&&(, 'eeling t$at t$eir

greater e:&erience s$ould -arrant greater re-ard) /nt$e s$ort run, t$e ne-comers -ill #e satis'ied) +ut it is&ossi#le t$at ne:t (ears ne-comers -ill #e $ired atstill $ig$er salaries, contri#uting to t$e o*eralldissatis'action) T$us, suc$ a &olic( -ill &ro*ideincenti*es 'or e:&erienced -or5ers to lea*e t$ecom&an()

Ans-er %D is incorrect #ecause greater 'reedom indetermining $is$er $ours ma( ena#le a -or5er toremain -it$ t$e com&an( -$en ot$er res&onsi#ilitiese)g), c$ild careD mig$t $a*e com&elled $im$er tolea*e)


Ans-er AD is correct) .uman resource or $umanasset accounting attem&ts to measure t$e *alue, andt$e c$anges in *alue, o' t$e organizations in*estmentin $uman assets) Alt$oug$ t$is asset is enormousl(*alua#le sometimes estimated at t-o or t$ree timest$e annual &a(rollD, it is not s$o-n in #alance s$eetsor accounted 'or in earnings statements) Onee:&erimental measurement a&&roac$ is a sort o'&resent *alue o' $uman resources) Anot$er is acost a&&roac$, -it$ dollar in*estments training,customer good-ill, etc)D o''set #( reductions e)g),retirementD)

Ans-er +D is incorrect #ecause traditionalaccounting met$ods do not *alue t$e organizations$uman assets)

Ans-er CD is incorrect #ecause traditionalaccounting met$ods do not *alue t$e organizations$uman assets)

Ans-er %D is incorrect #ecause it merel( audits t$es5ills o' t$e current em&lo(ees and 'orecasts needs)


Ans-er AD is incorrect #ecause t$e tas53oriented

leader is least e''ecti*e in t$is situation)

Ans-er +D is correct) A relations$i&3orientedmanager is em&lo(ee centered) .is$er sel'3esteem isstrongl( a''ected #( &ersonal interactions -it$su#ordinates) iedler indicated t$at suc$ a manager ismost e''ecti*e -$en not 'aced -it$ t$e e:tremes o'$ig$ or lo- control situations) .ig$ control 'ollo-s

'rom strong &osition &o-er, a structured tas5, andgood leader3mem#er relations) A lo- controlsituation $as 9ust t$e o&&osite c$aracteristics) /n a$ig$3control en*ironment, a concern 'or &ersonalrelations ma( #e unim&ortant) /n a lo-3controlsituation, t$e relations$i&3oriented leader ma( #euna#le to &ro*ide t$e needed tas5 structuring) T$us,t$e moderate control situation is #est) An e:am&le isan assem#l(3line situation a structured tas5D in -$ic$leader3mem#er relations are &oor)

Ans-er CD is incorrect #ecause t$e tas53orientedleader is least e''ecti*e in t$is situation)

Ans-er %D is incorrect #ecause t$e tas53orientedleader is least e''ecti*e in t$is situation)


Ans-er AD is incorrect #ecause a relations$i&em&lo(eeD3oriented a&&roac$ ma( #e &re'era#le-$en tas5s are $ig$l( structured)

Ans-er +D is correct) red @) iedlers contingenc(t$eor( o' management $olds t$at no single st(le o'directing is #est 'or all occasions) A success'uldirector leaderD must, 'or eac$ situation, #alance$is$er 'ormal aut$orit(, t$e tas5 structure, and t$eleaders relations$i&s -it$ t$e &ertinent grou&mem#ers)

Ans-er CD is incorrect #ecause a relations$i&em&lo(eeD3oriented a&&roac$ ma( #e &re'era#le-$en tas5s are $ig$l( structured)

Ans-er %D is incorrect #ecause, -$en tas5s areill3de'ined, t$e more e''ecti*e manager ma( #e one-$o concentrates on de'ining and organizing t$e 9o#sto #e done rat$er t$an on moti*ating em&lo(ees)


Ans-er AD is incorrect #ecause, according toMaslo-, t$e $ig$est need in t$e $ierarc$( issel'3actualization) /t is t$e desire to #ecome -$at oneis ca&a#le o' #ecoming, to realize ones &otential, andto accom&lis$ to t$e limit o' ones a#ilit() C$allenging-or5 $el&s to satis'( t$is need)

Ans-er +D is correct) Maslo- sa- $uman needs asa $ierarc$( and $eld t$at lo-er3le*el needs&$(siological and sa'et( needsD must #e satis'ied#e'ore $ig$er3le*el needs acce&tance #( &eers,esteem, sel'3actualizationD can in'luence t$e indi*idual)Sa'et( needs in*ol*e &rotection not onl( 'rom&$(sical $arm #ut also 'rom economic insecurit()Greater 9o# and income securit( $el& to satis'( t$eneed 'or sa'et()

Ans-er CD is incorrect #ecause it is not &art o'



Maslo-s $ierarc$()

Ans-er %D is incorrect #ecause it is not &art o'Maslo-s $ierarc$()


Ans-er AD is correct) T$e #e$a*ioral t$eor( o'management $olds t$at all &eo&le includingem&lo(eesD $a*e com&le: needs, desires, andattitudes) T$e 'ul'illment o' needs is t$e goal to-ard-$ic$ em&lo(ees are moti*ated) @''ecti*e leaders$i&matc$es need3'ul'illment re-ards -it$ desired#e$a*ior tas5sD t$at accom&lis$es organizationalgoals)

Ans-er +D is incorrect #ecause managements rolein t$e directing &rocess is to moti*ate &eo&le tocontri#ute to-ard accom&lis$ment o' organizationalgoals)

Ans-er CD is incorrect #ecause, alt$oug$management t$eories di''er as to t$e moti*ational*alue o' -ages, com&ensation is not a moti*ator 'or

all &ersons at all times)

Ans-er %D is incorrect #ecause -$ile researc$ $asindicated t$at satis'action and &roducti*it( are notdirectl( related, #e$a*ioral t$eorists #elie*e t$at t$e(must $a*e some relations$i&)


Ans-er AD is incorrect #ecause T$eor( H andT$eor( I -ere used #( McGregor to signi'( t$ee:tremes o' managers #elie's a#out em&lo(eeconduct)

Ans-er +D is correct) Fictor Frooms e:&ectanc(t$eor( $olds t$at t$e 'orce -it$ -$ic$ an indi*idual ismoti*ated is a 'unction o' t$e *alence o' a moti*ator-$et$er it $as a &ositi*e or negati*e *alue to t$eindi*idualD and t$e e:&ectanc(, -$ic$ is t$atindi*iduals estimation o' t$e &ro#a#ilit( t$at a&articular action -ill lead to a desired outcome) T$us,moti*ation e7uals t$e *alence times t$e e:&ectanc()

Ans-er CD is incorrect #ecause .erz#erg #elie*edt$at maintenance 'actors suc$ as -agesD must #e&resent to a*oid diminis$ed &er'ormance #ut t$atmoti*ational 'actors suc$ as c$allenge andrecognitionD are necessar( to stimulate #etter&er'ormance)

Ans-er %D is incorrect #ecause t$e grid a&&roac$arra(s t-o dimensions o' managing concern 'or

&roduction and concern 'or &eo&leD on a #( grid)


Ans-er AD is incorrect #ecause t$e 'amous.a-t$orne studies suggest t$at t$e em&lo(ees5no-ledge o' t$eir s&ecial status -ould im&ro*e t$eirout&ut)

Ans-er +D is incorrect #ecause .erz#erg de'ines amoti*ational 'actor as one -$ose a#sence -ill not

diminis$ &er'ormance #ut -$ose &resence -ill #e amoti*ator)

Ans-er CD is incorrect #ecause a &er'ormancedecline 'ollo-ed a reduction in t$e securit( o'com&ensationK $ence, mone( -as &ro#a#l( a $(gienemaintenanceD 'actor according to .erz#ergst-o3'actor t$eor( o' moti*ation)

Ans-er %D is correct) A straig$t salar( -it$commissions re-arded increased e''orts -$ile&ro*iding greater securit( and a reduction in an:iet()Satis'action o' t$e need 'or securit( ma( $a*e&ermitted t$e em&lo(ees to ado&t &romising and&ro'ita#le #ut more ris5( strategies) Since &eo&leconcerned a#out securit( needs tend to #e ris5a*erse, t$e c$ange in com&ensation met$od &ro#a#l(caused t$e &er'ormance decline)

! Source" Pu#lis$er

Ans-er AD is incorrect #ecause M+O goals ma( #eset in terms o' 7uantitati*e measures suc$ as salesdollarsD or 7ualitati*e ones suc$ as im&ro*ed

ser*iceD)

Ans-er +D is incorrect #ecause it descri#esmanagement #( e:ce&tion)

Ans-er CD is correct) T$e $allmar5 o' M+O is t$emutual setting o' goals #( t$e su&erior and t$esu#ordinate as a #asis 'or &er'ormance e*aluation)+ased on t$e T$eor( I &$iloso&$( t$at em&lo(ees-ant to -or5 $ard i' t$e( 5no- -$at is e:&ected,M+O re7uires to& management &artici&ation andcommitment to t$e &rogram, integration o' t$eo#9ecti*es 'or all su#units into a com&ati#le s(stemdirected to-ard accom&lis$ment o' o*erall goals,&ro*ision 'or regular re&orting o' &er'ormance, and'ree and $onest communication #et-een su&erior andsu#ordinates) Su#ordinates must ma5e care'ulassessments o' t$eir a#ilities and t$eir interests, andmanagers must coac$ su#ordinates rat$er t$andictate t$eir &ro&er goals) +ot$ sides must maintain'le:i#ilit( to accommodate un'oreseen c$anges, andt$e re*ie- and anal(sis o' results #e'ore setting t$ene:t round o' goals is a *ital &art o' t$e &rocess)

Ans-er %D is incorrect #ecause goal setting s$ould#e &artici&ati*e)

! Source" Pu#lis$er

Ans-er AD is incorrect #ecause it is a c$aracteristict$at McGregors T$eor( I and M+O managersattri#ute to t$eir em&lo(ees)

Ans-er +D is incorrect #ecause it is a c$aracteristict$at McGregors T$eor( I and M+O managersattri#ute to t$eir em&lo(ees)

Ans-er CD is correct) /n t$e 10s, %ouglasMcGregor de*elo&ed t-o t$eories to descri#e t$ee:tremes o' managers *ie-s o' $uman nature)T$eor( H is a negati*e *ie- o' &eo&le and t$e -a(t$e( interact -it$ t$e organization) T$eor( H assumest$at &eo&le disli5e -or5, must #e t$reatened -it$&unis$ment to -or5 to-ard organizational o#9ecti*es,



re7uire close su&er*ision, a*oid res&onsi#ilit(, andcra*e securit()

Ans-er %D is incorrect #ecause it is a c$aracteristict$at McGregors T$eor( I and M+O managersattri#ute to t$eir em&lo(ees)


Ans-er AD is incorrect #ecause, -$en an em&lo(ee#elie*es t$at sD$e is in control, sD$e 'eels moreres&onsi#le 'or ac$ie*ing goals)

Ans-er +D is correct) M+O is t$e &rocess #( -$ic$a manager and $is$er su#ordinate -or5 toget$er to'ormulate t$e o#9ecti*es and goals o' t$e su#ordinate)One o' t$e -ea5nesses o' M+O is t$at em&$asis on7uantitati*e 'actors ma( cause em&lo(ees to 'ocus onends rat$er t$an means) T$us, M+O ma( 9eo&ardizet$e 7ualit( o' t$e organizations out&ut)

Ans-er CD is incorrect #ecause em&lo(ee&artici&ation in goal setting $el&s clari'( goals andmoti*ate t$e em&lo(ee)

Ans-er %D is incorrect #ecause an em&lo(ees trustin t$e team a&&roac$ $el&s ma5e t$e -or5atmos&$ere more &ositi*e)


Ans-er AD is incorrect #ecause it is a c$aracteristict$at T$eor( H managers attri#ute to t$eir em&lo(ees)

Ans-er +D is incorrect #ecause it is a c$aracteristict$at T$eor( H managers attri#ute to t$eir em&lo(ees)

Ans-er CD is incorrect #ecause it is a c$aracteristict$at T$eor( H managers attri#ute to t$eir em&lo(ees)

Ans-er %D is correct) M+O managers #elie*e t$atem&lo(ees are committed to ac$ie*ing o#9ecti*es,-or5ing $ard to recei*e t$e re-ards o' ac$ie*ement,and stri*ing 'or sel'3actualization) T$e M+O *ie- ist$at em&lo(ees en9o( -or5, need little su&er*ision,see5 res&onsi#ilit(, and are imaginati*e &ro#lemsol*ers)

! Source" Pu#lis$er

Ans-er AD is incorrect #ecause teac$ing em&lo(eesa#out M+O, setting indi*idual goals, discussingo*erall organizational goals, and o#taining t$e trust o'su#ordinates are ste&s t$at an M+O manager mig$tta5e) .o-e*er, a &olic( c$ange as signi'icant as

c$anging 'rom T$eor( H to M+O must #e initiated #(*eri'ication t$at to& management su&&orts M+O)

Ans-er +D is incorrect #ecause teac$ing em&lo(eesa#out M+O, setting indi*idual goals, discussingo*erall organizational goals, and o#taining t$e trust o'su#ordinates are ste&s t$at an M+O manager mig$tta5e) .o-e*er, a &olic( c$ange as signi'icant asc$anging 'rom T$eor( H to M+O must #e initiated #(*eri'ication t$at to& management su&&orts M+O)

Ans-er CD is incorrect #ecause teac$ing em&lo(ees

a#out M+O, setting indi*idual goals, discussingo*erall organizational goals, and o#taining t$e trust o'su#ordinates are ste&s t$at an M+O manager mig$tta5e) .o-e*er, a &olic( c$ange as signi'icant asc$anging 'rom T$eor( H to M+O must #e initiated #(*eri'ication t$at to& management su&&orts M+O)

Ans-er %D is correct) =$en ma5ing a c$ange o'

&olic( as great as 'rom T$eor( H to M+O,ascertaining t$at to& management is committed to t$ec$ange is t$e essential 'irst ste&) @sta#lis$ing andcommunicating organizational goals, o#taining t$etrust o' su#ordinates, educating em&lo(ees a#outM+O, assisting indi*iduals in goal setting, ensuringt$at em&lo(ees $a*e needed resources, conductingin'ormal re*ie-s, ma5ing &er'ormance e*aluations,and esta#lis$ing ne- em&lo(ee goals are additionalste&s an M+O manager mig$t ta5e)


Ans-er AD is correct) T$ere are man( reasons 'ore*aluating &er'ormance) @*aluations rein'orceaccom&lis$ments, $el& in assessing em&lo(ee

strengt$s and -ea5nesses, &ro*ide moti*ation, assistin em&lo(ee de*elo&ment, &ermit t$e organization toassess its $uman resource needs, and ser*e as a #asis'or -age increases) ?ondiscriminator( #ene'its aregi*en to e*er(one in t$e organization in e7ual amountsregardless o' title, &a(, or ac$ie*ement o' o#9ecti*es)

Ans-er +D is incorrect #ecause it is a &ur&ose o' a&er'ormance e*aluation)

Ans-er CD is incorrect #ecause it is a &ur&ose o' a&er'ormance e*aluation)

Ans-er %D is incorrect #ecause it is a &ur&ose o' a&er'ormance e*aluation)


Ans-er AD is incorrect #ecause a 9udgmentale*aluation is #ased on non*eri'ia#le, su#9ecti*ecriteria)

Ans-er +D is correct) T$e $alo e''ect occurs -$ent$e a&&raiser 9udges one or a 'e- em&lo(ee traits andcarries o*er t$is 9udgment to t$e e*aluation o' t$eem&lo(ees ot$er traits) T$e $alo e''ect can #e&ositi*e or negati*e)

Ans-er CD is incorrect #ecause &ro9ection is t$e&rocess o' attri#uting ones o-n traits to anot$er&erson)

Ans-er %D is incorrect #ecause an o#9ecti*ee*aluation uses *eri'ia#le, o'ten 7uantitati*e criteria)


Ans-er AD is incorrect #ecause an ad*antage o'se&arating a&&raisals 'rom -age increases is t$atmore em&$asis is &laced on long3term o#9ecti*es andgoals)

Ans-er +D is incorrect #ecause t$is se&aration does



not de&ri*e mone( o' its moti*ational &o-er, #ut itdoes em&$asize ot$er re-ards, suc$ as 'eelings o'ac$ie*ement and t$e recognition o' su&eriors)

Ans-er CD is correct) T$e em&lo(ee ma( not #emoti*ated immediatel( #( a good a&&raisal #ecauseo' t$e dela( in recei&t o' an( monetar( re-ard) T$ee*aluation ma( also not #e ta5en as seriousl( #( t$e

em&lo(ee i' com&ensation is not correlated -it$&er'ormance)

Ans-er %D is incorrect #ecause an ad*antage o'se&arating &er'ormance e*aluations 'rom-age3increase decisions is t$at t$e em&lo(ees good&er'ormance can #e se&arated 'rom t$e o*erallcom&an(s #ad 'inancial &er'ormance)


Ans-er AD is correct) T$e &ersonnel director s$ouldtailor t$e discussion to t$e listener #( descri#ing $o-t$e em&lo(ees de&artment e*aluates &er'ormanceand -$at is e:&ected o' $im$er) T$e director s$ouldalso o#tain 'eed#ac5 'rom t$e em&lo(ee to determine

i' e*er(t$ing is clearl( understood)

Ans-er +D is incorrect #ecause t$is ma( con'use t$ene- em&lo(ee)

Ans-er CD is incorrect #ecause t$is ma( con'use t$ene- em&lo(ee)

Ans-er %D is incorrect #ecause t$is ma( con'use t$ene- em&lo(ee)


Ans-er AD is incorrect #ecause em&lo(ee&artici&ation is decreased #( t$is leaders$i& st(le)

Ans-er +D is correct) T$e c$aracteristics o' aleaders$i& st(le #ased on deadlines and strict rulesinclude an em&$asis on relati*el( in'le:i#lecongruence -it$ t$e organizations o*erall goals,&erce&tions related to McGregors T$eor( H, andlimitations on interaction and communication amongem&lo(ees)

Ans-er CD is incorrect #ecause organizational goalsare strongl( em&$asized, -$ereas indi*idualem&lo(ee goals are de3em&$asized)

Ans-er %D is incorrect #ecause T$eor( I iso&timistic a#out em&lo(ees moti*ation, a#ilit(, andsel'3disci&line) /n t$is situation, t$e managers&erce&tions are similar to T$eor( H, -$ic$ suggests

t$at em&lo(ees disli5e -or5 and need constantdirection or coercion)


Ans-er AD is incorrect #ecause t$is e''ect is li5el(-$en t$e leaders$i& st(le is to im&ose a set o' strictrules, and t$e manager $as a T$eor( H a&&roac$)

Ans-er +D is incorrect #ecause t$is e''ect is li5el(-$en t$e leaders$i& st(le is to im&ose a set o' strict

rules, and t$e manager $as a T$eor( H a&&roac$)

Ans-er CD is incorrect #ecause t$is e''ect is li5el(-$en t$e leaders$i& st(le is to im&ose a set o' strictrules, and t$e manager $as a T$eor( H a&&roac$)

Ans-er %D is correct) =$en a manager -or5s tomaintain a &ositi*e attitude among em&lo(ees and

coo&erates -it$ t$em in &ro#lem sol*ing, em&lo(eesare li5el( to #e more moti*ated, con'ident, andcreati*e) T$is leaders$i& st(le s$ould also im&ro*ecommunication and decrease a#senteeism)


Ans-er AD is correct) T$e situational a&&roac$ toleaders$i& called &at$3goal t$eor(D allo-s a managerto c$oose one o' 'our a&&roac$es 'or im&lementing$is$er leaders$i& st(le) One o' t$ese is t$e directi*eleader a&&roac$ in -$ic$ a manager &ro*ides closeguidance to t$e em&lo(ee t$roug$ t$e use o' s&eci'icrules, &olicies, and &rocedures)

Ans-er +D is incorrect #ecause t$is action -ould #e

ta5en -$en im&lementing t$e ac$ie*ement3orientedleader a&&roac$)

Ans-er CD is incorrect #ecause t$is action -ould #eta5en -$en im&lementing t$e ac$ie*ement3orientedleader a&&roac$)

Ans-er %D is incorrect #ecause t$is action -ould #eta5en -$en im&lementing t$e ac$ie*ement3orientedleader a&&roac$)


Ans-er AD is incorrect #ecause em&lo(eede*elo&ment is also en$anced under t$e directi*eleader a&&roac$)

Ans-er +D is incorrect #ecause t$is #ene'it results'rom t$e directi*e leader a&&roac$) A structureden*ironment is not a c$aracteristic o' t$eac$ie*ement3oriented leader a&&roac$)

Ans-er CD is incorrect #ecause t$is #ene'it results'rom t$e directi*e leader a&&roac$) Close su&er*isionis not a c$aracteristic o' t$e ac$ie*ement3orientedleader a&&roac$)

Ans-er %D is correct) T$e #ene'its to t$e com&an(o' t$e ac$ie*ement3oriented leader a&&roac$ includegreater em&lo(ee con'idence and commitment, moreem&lo(ee decision ma5ing, increased em&lo(eecreati*it(, more c$allenging o#9ecti*es, and reduced

su&er*ision 'or em&lo(ees -$o -or5 #estinde&endentl()


Ans-er AD is correct) =$en an em&lo(ee is a-aret$at ot$ers at t$e same le*el are &aid more #ecauseo' su&erior education rat$er t$an &er'ormance, t$e&ercei*ed ine7uit( is li5el( to $a*e se*eral e''ectsKe)g), sD$e is li5el( to #ecome less &roducti*e, #e lesscoo&erati*e, $a*e a negati*e e''ect on su#ordinates



out&ut, and #e reluctant to $el& colleagues)

Ans-er +D is incorrect #ecause t$e em&lo(ee -ill&ro#a#l( #e reluctant to $el& colleagues since t$e($a*e $ig$er salaries)

Ans-er CD is incorrect #ecause an em&lo(ee -$oseleading attri#ute is long e:&erience -it$ t$e com&an(

is more li5el( to reduce $is$er &roducti*it( t$an tosee5 &ossi#l( in'erior em&lo(ment else-$ere)

Ans-er %D is incorrect #ecause an em&lo(ee -$oseleading attri#ute is long e:&erience -it$ t$e com&an(is more li5el( to reduce $is$er &roducti*it( t$an tosee5 &ossi#l( in'erior em&lo(ment else-$ere)


Ans-er AD is incorrect #ecause t$is #e$a*ior -ouldundermine t$e em&lo(ees c$ance 'or a &romotion)

Ans-er +D is incorrect #ecause t$is #e$a*ior -ouldundermine t$e em&lo(ees c$ance 'or a &romotion)

Ans-er CD is incorrect #ecause t$is #e$a*ior -ouldundermine t$e em&lo(ees c$ance 'or a &romotion)

Ans-er %D is correct) =$en an em&lo(ee can earn adesired salar( increase onl( t$roug$ a &romotion,sD$e is li5el( to #e moti*ated to &er'orm #etter) /'t$is does not result in a &romotion, sD$e -ill&ro#a#l( loo5 'or anot$er 9o#)


Ans-er AD is incorrect #ecause t$e com&an( s$ouldadminister a uni'orm s(stem o' salar( increases)

Ans-er +D is incorrect #ecause t$e com&an( couldim&ro*e its s(stem i' it &ro*ided ot$er com&ensation,suc$ as assisting -it$ an em&lo(ees tuition orrecognizing an em&lo(ee -$o $as gi*en man( (earso' ser*ice)

Ans-er CD is correct) A com&an( -it$ acom&ensation &rogram t$at sto&s re-ardinga#o*e3a*erage &er'ormance at t$e to& o' eac$ salar(range and re-ards education -it$ $ig$ercom&ensation could im&ro*e t$e s(stem in se*eral-a(s) T$ese include starting a #onus &rogram 'ora#o*e3a*erage &er'ormance, re'using to $ire a &ersonat t$e to& o' a salar( range unless sD$e -ill #e&romoted 7uic5l(, and e7uating e:&erience andeducation so t$at em&lo(ees are treated 'airl()

Ans-er %D is incorrect #ecause t$e com&an( -ould

&lease all em&lo(ees #( increasing t$is &ercentage)


Ans-er AD is incorrect #ecause an em&$asis oncurrentl( attaina#le goals #etter moti*ates em&lo(eesunder a merit &a( s(stem)

Ans-er +D is correct) A merit &a( s(stem re-ardsgood conduct or #e$a*ior -it$ salar( increases) Tomoti*ate em&lo(ees under t$is s(stem, management

s$ould #e *isi#l( committed to t$e s(stem, de*elo& aculture t$at em&$asizes a#o*e3a*erage &er'ormance,im&lement a &olic( o' 'ollo-ing u& on unacce&ta#le&er'ormance re*ie-s, and esta#lis$ an em&lo(eea&&eal &rocess 'or un'a*ora#le re*ie-s)

Ans-er CD is incorrect #ecause a signi'icantdi''erence in &a( 'or di''erent le*els o' &er'ormance

-ould moti*ate em&lo(ees to im&ro*e &er'ormance)

Ans-er %D is incorrect #ecause an em&lo(ee ismore moti*ated -$en $is$er 9o# descri&tion is're7uentl( re*ie-ed and $is$er o&inion is $eard)

112! Source" C/A 04 ///311

Ans-er AD is incorrect #ecause re-ard &o-er is#ased on a &ersons a#ilit( to grant #ene'its)

Ans-er +D is incorrect #ecause coerci*e &o-er isrooted in t$e 'ear or t$reat o' &unis$ment)

Ans-er CD is correct) Re'erent &o-er is #ased onidenti'ication o' su#ordinates -it$ a su&erior) T$us,

&ersonal magnetism c$arismaD ma( #e a #asis 'orin'luencing ot$ers to com&l( -it$ a managersdirecti*es)

Ans-er %D is incorrect #ecause legitimate &o-er is#ased on a &ersons su&erior &osition)

114! Source" C/A 01 ///31;

Ans-er AD is incorrect #ecause coerci*e &o-er isrooted in 'ear or t$reat o' &unis$ment)

Ans-er +D is correct) Re'erent &o-er is #ased onidenti'ication o' su#ordinates -it$ a su&erior) T$us,&ersonal magnetism c$arismaD ma( #e a #asis 'orin'luencing ot$ers to com&l( -it$ a managersdirecti*es)

Ans-er CD is incorrect #ecause legitimate &o-er is#ased on 'ormal aut$orit( or t$e organizational&osition $eld #( a leader)

Ans-er %D is incorrect #ecause re-ard &o-er is#ased on a &ersons a#ilit( to grant #ene'its)

11;! Source" C/A 0; ///3>

Ans-er AD is incorrect #ecause t$e rate o'a#senteeism does not com&are in&ut and out&ut)

Ans-er +D is incorrect #ecause t$e goals o'

#ecoming a leading manu'acturer or o' increasingmar5et s$are concern e''ecti*eness, not e''icienc()

Ans-er CD is correct) An organizational structure ise''icient i' it 'acilitates t$e accom&lis$ment o'organizational o#9ecti*es -it$ minimum resources and'e-est unsoug$t conse7uences) An e''icientorganizational structure ma:imizes out&ut 'or a gi*enamount o' in&ut) T$us, an e''icienc( measurecom&ares in&ut to out&ut) /nsurance claims&rocessed &er da( relates out&ut claims &rocessedDto in&ut a da(s -or5D)



Ans-er %D is incorrect #ecause t$e goals o'#ecoming a leading manu'acturer or o' increasingmar5et s$are concern e''ecti*eness, not e''icienc()

11! Source" C/A 114 ///311

Ans-er AD is incorrect #ecause 9o# enlargement&ro*ides tas5 *ariet( #ut not necessaril( satis'actionand moti*ation)

Ans-er +D is incorrect #ecause 9o# rotation issimilar to 9o# enlargement and &ro*ides similarresults)

Ans-er CD is correct) Bo# enric$ment is an attem&tto a&&l( t$e 'indings o' Maslo-, 6i5ert, andMcGregor #( allo-ing eac$ -or5er to &artici&ate in&lanning and controlling) /t includes encouraging-or5er discretion and interaction among -or5ers,gi*ing -or5ers a 'eeling o' &ersonal res&onsi#ilit(,and in*ol*ing t$em in c$anges in t$e &$(sical as&ectso' t$e -or5 en*ironment)

Ans-er %D is incorrect #ecause 9o# or tas5Dsigni'icance is 9ust one com&onent o' 9o# enric$ment)

11! Source" C/A 02 ///31

Ans-er AD is incorrect #ecause ad*ancement is asatis'ier)

Ans-er +D is correct) rederic5 .erz#ergst-o3'actor t$eor( o' $uman #e$a*ior &ostulates t$att$ere are t-o classes o' 'actors in t$e 9o# situation)Maintenance o' $(giene 'actors dissatis'iersD aret$ose t$e &resence o' -$ic$ -ill not es&eciall(moti*ate &eo&le #ut t$e a#sence o' -$ic$ -illdiminis$ &er'ormance) T$ese 'actors are e:trinsic tot$e -or5 itsel') T$e( include su&er*ision, -or5ingconditions, inter&ersonal relations, salar(, and status)Moti*ational 'actors satis'iersD are t$ose t$e a#senceo' -$ic$ -ill not diminis$ &er'ormance #ut t$eaddition or a*aila#ilit( o' -$ic$ -ill moti*ateem&lo(ees) /ntrinsic to t$e -or5 itsel', t$ese includeac$ie*ement, recognition, c$allenging -or5,ad*ancement, gro-t$ in t$e 9o#, and res&onsi#ilit()

Ans-er CD is incorrect #ecause c$allenging -or5 isa satis'ier)

Ans-er %D is incorrect #ecause res&onsi#ilit( is asatis'ier)

11>! Source" C/A 02 ///31

Ans-er AD is correct) rederic5 .erz#ergst-o3'actor t$eor( o' $uman #e$a*ior &ostulates t$att$ere are t-o classes o' 'actors in t$e 9o# situation)Maintenance o' $(giene 'actors dissatis'iersD aret$ose t$e &resence o' -$ic$ -ill not es&eciall(moti*ate &eo&le #ut t$e a#sence o' -$ic$ -illdiminis$ &er'ormance) T$ese 'actors are e:trinsic tot$e -or5 itsel') T$e( include su&er*ision, -or5ingconditions, inter&ersonal relations, salar(, and status)Moti*ational 'actors satis'iersD are t$ose t$e a#senceo' -$ic$ -ill not diminis$ &er'ormance #ut t$e

addition or a*aila#ilit( o' -$ic$ -ill moti*ateem&lo(ees) /ntrinsic to t$e -or5 itsel', t$ese includeac$ie*ement, recognition, c$allenging -or5,ad*ancement, gro-t$ in t$e 9o#, and res&onsi#ilit()T$us, increased &lanning and decision ma5ing enric$t$e 9o# and ser*e to increase satis'action andmoti*ation) A &a( increase is not necessar( toac$ie*e t$is &ositi*e e''ect, #ut a &ercei*ed

inade7uac( o' com&ensation -ould act as adissatis'ier)

Ans-er +D is incorrect #ecause &u#lic recognition isa satis'ier)

Ans-er CD is incorrect #ecause &oor -or5ingconditions and &oor inter&ersonal relations aredissatis'iers)

Ans-er %D is incorrect #ecause &oor -or5ingconditions and &oor inter&ersonal relations aredissatis'iers)

118! Source" C/A 112 ///314

Ans-er AD is correct) rederic5 .erz#ergst-o3'actor t$eor( o' $uman #e$a*ior &ostulates t$att$ere are t-o classes o' 'actors in t$e 9o# situation)Maintenance or $(giene 'actors are t$ose -$ose&resence -ill not es&eciall( moti*ate &eo&le #ut-$ose a#sence -ill diminis$ &er'ormance) T$ese'actors are e:trinsic to t$e -or5 itsel') T$e( includesu&er*ision, -or5ing conditions, inter&ersonalrelations, salar(, and status) Moti*ational 'actors aret$ose t$e a#sence o' -$ic$ -ill not diminis$&er'ormance #ut t$e addition or a*aila#ilit( o' -$ic$-ill moti*ate em&lo(ees) /ntrinsic to t$e -or5 itsel',t$ese include ac$ie*ement, recognition, c$allenging-or5, ad*ancement, gro-t$ in t$e 9o#, andres&onsi#ilit()

Ans-er +D is incorrect #ecause &$(siological needsare at t$e #ase o' Maslo-s $ierarc$( o' needs)

Ans-er CD is incorrect #ecause Maslo-s t$eor( ist$at $ig$er needs emerge as lo-er needs are met)

Ans-er %D is incorrect #ecause esteem andsatis'action are almost s(non(mous)

11! Source" C/A 0; ///3;

Ans-er AD is correct) .erz#ergs t-o3'actor t$eor(o' $uman #e$a*ior &ostulates t-o classes o' 'actors"moti*ational and $(giene) .(giene 'actorsdissatis'iersD include t$ose 'actors -$ose &resence-ill not es&eciall( moti*ate &eo&le #ut -$ose

a#sence -ill lead to diminis$ed moti*ation) T$ese'actors are e:trinsic to t$e -or5 itsel') T$e( includestatus, inter&ersonal relations, and alternati*e -or5sc$edules) .(giene 'actors suc$ as -or5 sc$edulesneed to #e ade7uate so t$at -or5ers -ill $a*e littledissatis'action) T$e a#sence o' moti*ational 'actorssatis'iersD -ill not diminis$ &er'ormance, #ut t$eiraddition or a*aila#ilit( -ill moti*ate em&lo(ees)/ntrinsic to t$e -or5 itsel', t$e( include ac$ie*ement,ad*ancement, and recognition)

Ans-er +D is incorrect #ecause t$eor( H assumes



t$at -or5ers $a*e to #e coerced, controlled, ort$reatened to ac$ie*e goals)

Ans-er CD is incorrect #ecause, according to e7uit(t$eor(, indi*iduals com&are t$eir in&uts and out&uts-it$ t$ose o' ot$ers)

Ans-er %D is incorrect #ecause, according to

cogniti*e e*aluation t$eor(, allocating e:trinsicre-ards 'or #e$a*ior t$at $ad #een &re*iousl(intrinsicall( re-arded tends to decrease t$e o*erallle*el o' moti*ation)

120! Source" C/A 0; ///3;8

Ans-er AD is incorrect #ecause alternati*e -or5sc$edules include com&ressed -or5-ee5s)

Ans-er +D is incorrect #ecause alternati*e -or5sc$edules include 'le:time)

Ans-er CD is correct) Bo# rotation is not a t(&e o'alternati*e -or5 sc$edule) Rat$er, it entails s$i'ting a-or5er 'rom one tas5 to anot$er) T$us, 9o# rotation

adds to t$e -or5ers 'le:i#ilit( and gi*es a #etter&ers&ecti*e o' t$e total &roduction &rocess) Alt$oug$&o&ular -it$ managers, t$is tec$ni7ue ma( cause lac5o' continuit( 'or #ot$ su#ordinates and su&eriors, andcon'usion a#out t$e training &rocess)

Ans-er %D is incorrect #ecause alternati*e -or5sc$edules include telecommuting)

121! Source" C/A 01 ///311

Ans-er AD is incorrect #ecause t$e ine:&erienceda&&licant ma( $a*e 9ust 'inis$ed $is$er education)T$us, continuing education ma( not #e rele*ant)

Ans-er +D is incorrect #ecause t$e a&&licant isine:&erienced and t$us ma( not $a*e -ritten re&ortsin &re*ious 9o#s)

Ans-er CD is correct) Sa-(ers /nternal Auditing//A, 188) &) >1D suggests t$e 'ollo-ing 7uestions'or ine:&erienced candidates"

=$at is (our conce&t o' internal auditing< .o- did (ou $ear a#out it< =$( do (ou t$in5 (oud li5e it< =$at 5inds o' assignments -ould (ou li5e #est< =$at are (our outside interests< =$at are (our &ersonal goals<

Ans-er %D is incorrect #ecause 'ederal la- &ro$i#itsas5ing a#out marital status)

122! Source" C/A 112 ///310

Ans-er AD is incorrect #ecause internal &romotionsusuall( lead to increased moti*ation amongem&lo(ees)

Ans-er +D is incorrect #ecause internal &romotionsare less e:&ensi*e) T$e 'irm can a*oid t$e e:&ensesassociated -it$ an e:ecuti*e searc$ and certaintraining costs)

Ans-er CD is incorrect #ecause it is more di''icult toidenti'( &ro*en &er'ormers 'rom among outsidecandidates t$an internal candidates)

Ans-er %D is correct) .iring an internal candidatecan lead to social in#reeding) Man( 'irms loo5 toe:ternal candidates 'or certain 9o#s #ecause t$e(

#ring a 'res$ &ers&ecti*e to t$e organizations&ro#lems and ma( $a*e more u&3to3date training oreducation)


Ans-er AD is incorrect #ecause recognition o'goal3s&eci'ic &er'ormance is c$aracteristic o' are-ard s(stem)

Ans-er +D is incorrect #ecause goal congruence ist$e s$aring o' goals #( su&er*isors and su#ordinates)

Ans-er CD is incorrect #ecause autonom( is t$ee:tent to -$ic$ indi*iduals $a*e t$e aut$orit( to ma5edecisions)

Ans-er %D is correct) Moti*ation is t$e desire toattain a s&eci'ic goal goal congruenceD and t$ecommitment to accom&lis$ t$e goal manageriale''ortD) Managerial moti*ation is t$ere'ore acom#ination o' managerial e''ort and goalcongruence)

12;! Source" C/A 0; ///388

Ans-er AD is correct) Peo&le -it$ a $ig$ need 'orac$ie*ement &re'er tas5s o' intermediate di''icult()T$e( -ant success or 'ailure to #e t$e result o' t$eiro-n actions) .ig$ ac$ie*ers a*oid eas( tas5s#ecause o' t$e lac5 o' c$allenge and di''icult tas5s#ecause o' t$e lo- &ro#a#ilit( o' success)

Ans-er +D is incorrect #ecause &ersonalres&onsi#ilit( is a &rere7uisite 'or recognition o'ac$ie*ement)

Ans-er CD is incorrect #ecause sales &ositions&ro*ide t$e indi*idual autonom(, &ersonalres&onsi#ilit(, ra&id 'eed#ac5, and o&&ortunit( 'ormoderate c$allenge needed #( ac$ie*ers)

Ans-er %D is incorrect #ecause 're7uent andunam#iguous 'eed#ac5 allo-s t$e $ig$ ac$ie*er todetermine -$et$er sD$e is im&ro*ing)

12! Source" C/A 11; //340

Ans-er AD is correct) Studies $a*e s$o-n t$at-or5er satis'action does not necessaril( lead toim&ro*ed &roducti*it() /n 'act, studies indicate t$at itis more li5el( t$at a &roducti*e -or5er is a $a&&(-or5er)

Ans-er +D is incorrect #ecause satis'action isnegati*el( correlated -it$ turno*er) .o-e*er, le*el o'&er'ormance is a moderating 'actor on t$erelations$i&) Su&erior &er'ormers $a*e lo-er turno*er



in &art #ecause management ma5es stronger e''ortsto retain t$em)

Ans-er CD is incorrect #ecause 9o# satis'action isdirectl( correlated -it$ good $ealt$ and longe*it()

Ans-er %D is incorrect #ecause a $a&&( -or5er isnot necessaril( a more &roducti*e -or5er)

12! Source" C/A 11 //348

Ans-er AD is incorrect #ecause *alues are sta#leand enduring)

Ans-er +D is incorrect #ecause 7uestioning *aluesma( result in t$eir rein'orcement)

Ans-er CD is incorrect #ecause *alues are relati*el('i:ed and c$ange onl( slo-l()

Ans-er %D is correct) Falues are s&eci'ic to eac$indi*idual and in*ol*e moral and &ersonal issues)T$e( tend to #e learned in c$ild$ood 'rom &arents,'riends, and ot$ers) Falues can #e modi'ied

t$roug$out li'e #ut ordinaril( tend to sta( t$e same)

12>! Source" C/A 0 //344

Ans-er AD is incorrect #ecause &ersonal #elie'salone are not an a&&ro&riate #asis 'or managerialaction)

Ans-er +D is incorrect #ecause &ersonal #elie'salone are not an a&&ro&riate #asis 'or managerialaction)

Ans-er CD is correct) T$e onl( legitimate groundson -$ic$ t$e su&er*isor ma( ta5e action is t$eem&lo(ees #e$a*ior) Personal #elie's, suc$ as t$oseon religious and &olitical matters, cannot #e t$e #asiso' &ersonnel actions) %iscrimination on t$e #asis o'&ersonal #elie's could e:&ose t$e organization to legalaction)

Ans-er %D is incorrect #ecause &ersonal #elie'salone are not an a&&ro&riate #asis 'or managerialaction)

128! Source" C/A 0 //34

Ans-er AD is incorrect #ecause t$e most a*aila#lein'ormation ma( not #e t$e #est and most use'ul)

Ans-er +D is incorrect #ecause t$e limitations onrationalit( suggest t$at indi*iduals -ill see5 limited

in'ormation t$at is readil( a*aila#le and 'amiliar tot$em, t$ere#( reducing t$e e''ecti*eness o' decisionma5ing) T$e auditors re&ort s$ould &resent essentialin'ormation and recommendations as -ell as de'ine&ro#lems)

Ans-er CD is correct) +ounded rationalit( is t$econce&t t$at recognizes t$e limitations on anindi*iduals a#ilit( to &rocess in'ormation) T$us,&resenting in'ormation in sim&ler 'orms assists t$edecision ma5er) .o-e*er, t$e danger o' constructingmodels t$at attem&t to manage com&le:it( #(

isolating t$e essential 'eatures o' a situation is t$atim&ortant elements ma( #e omitted)

Ans-er %D is incorrect #ecause time limitations onl(ser*e to reduce t$e in'ormation a*aila#le to t$edecision ma5er and lead to decisions t$at are similarto &re*ious decisions)

12! Source" C/A 0; ///30

Ans-er AD is incorrect #ecause it is clearl( anad*antage o' team-or5)

Ans-er +D is incorrect #ecause it is clearl( anad*antage o' team-or5)

Ans-er CD is correct) /n a culture t$at strongl(em&$asizes indi*idual identit( and com&etition, t$e&re'erence tends to #e 'or a clear lin5 #et-een e''ortand outcome) .o-e*er, teams tend to su#mergeindi*idual identit( and res&onsi#ilit( and t$ere'ore to#lur t$e lin5 #et-een indi*idual e''ort and its results)

Ans-er %D is incorrect #ecause it is clearl( anad*antage o' team-or5)

140! Source" C/A 11 //32

Ans-er AD is incorrect #ecause an a&&roac$ #asedon &ure &o-er is an autocratic st(le o' leaders$i&, nota su&&orti*e a&&roac$)

Ans-er +D is incorrect #ecause t$e custodial modelde&ends on material re-ards 'or t$e -or5er) T$ismodel is &redicated on t$e #elie' t$at a $a&&( -or5eris a &roducti*e -or5er)

Ans-er CD is correct) Su&&orti*e managementtec$ni7ues orient -or5ers to-ard &er'ormance rat$ert$an o#edience or $a&&iness) T$e leader s$ould $a*e&ositi*e 'eelings 'or $is$er em&lo(ees and s$ouldattem&t to encourage &artici&ation and in*ol*ement)T$is a&&roac$ is e''ecti*e -$en used -it$ em&lo(ees-$o are moti*ated to -or5, im&ro*e t$emsel*es andt$eir a#ilities, and accom&lis$ goals)

Ans-er %D is incorrect #ecause t$e managers#elie's are not su''icient) T$e -or5ers must also#elie*e in t$e s(stem)

141! Source" C/A 11 //32>

Ans-er AD is incorrect #ecause t$e &artici&ati*ea&&roac$ assumes t$at -or5ers are &ositi*el(

moti*ated)

Ans-er +D is incorrect #ecause t$e &resence o'dissatis'iers is not consistent -it$ t$e &artici&ati*ea&&roac$)

Ans-er CD is correct) or a &artici&ati*emanagement a&&roac$ to succeed, t$e &arties must$a*e su''icient time, t$e issues must #e rele*ant toem&lo(ees interests, em&lo(ees must $a*e t$ea#ilities training and communication s5illsD to&artici&ate, and t$e com&an( culture s$ould su&&ort



&artici&ation) Accordingl(, a limitation o' t$e&artici&ati*e a&&roac$ is t$at it is unli5el( t$at allem&lo(ees are -illing to &artici&ate in decisionma5ing)

Ans-er %D is incorrect #ecause suc$ con'licts arise-$en t$e needs o' indi*iduals are not integrated -it$t$e needs o' t$e organization)

142! Source" C/A 114 ///32

Ans-er AD is incorrect #ecause, in an organizationalorientation session, em&lo(ees recei*e 'ormalin'ormation a#out o#9ecti*es, t$e organizational c$art,#ene'its, and &rocedures)

Ans-er +D is correct) A managers 5no-ledge ands5ills are #roadened #( ser*ing in a num#er o'di''erent ca&acities) To a signi'icant degree, researc$s$o-s t$at managers learn to manage #( managing)

Ans-er CD is incorrect #ecause role &la(ing isassuming di''erent roles in di''erent situationsaccording to t$e e:&ectations o' t$e grou&)

Ans-er %D is incorrect #ecause liaison committees'acilitate understanding #et-een management andem&lo(ees)

144! Source" C/A 11; //328

Ans-er AD is incorrect #ecause classroom training&ermits t$e em&lo(ee to learn to use t$e actual 9o#3related e7ui&ment in a training setting)

Ans-er +D is incorrect #ecause *ideos &ro*ide t$es&eci'ic, tec$nical details necessar( to &er'orm t$e 9o# and can #e *ie-ed until t$e em&lo(ee iscom'orta#le -it$ t$e material)

Ans-er CD is incorrect #ecause a&&rentices$i&s&lace t$e em&lo(ee -it$ an e:&erienced -or5er -$oser*es as a model 'or t$e understud( to o#ser*e)

Ans-er %D is correct) According to Ro##insOrganizational +e$a*ior, &g) D, simulatione:ercises, suc$ as case anal(ses, role &la(ing,e:&eriential e:ercises, and grou& interaction sessions,#est ser*e in de*elo&ing &ro#lem3sol*ing andinter&ersonal s5ills)

14;! Source" C/A 0; //3

Ans-er AD is incorrect #ecause &a(ing a #onus is a&ositi*e rein'orcement)

Ans-er +D is correct) ?egati*e rein'orcementremo*es an un&leasant condition -$en t$e desired#e$a*ior occurs, -$ereas &ositi*e rein'orcementre-ards t$e desired #e$a*ior) T$us, attending class isrein'orced #( t$e remo*al o' somet$ing un&leasant,i)e), t$e recei&t o' a -ritten -arning) +ecause a-arning is gi*en a'ter e*er( ot$er a#sence, t$erein'orcement is intermittent, not continuous)

Ans-er CD is incorrect #ecause assigning a mentor isa &ositi*e rein'orcement) T$e 'irm is attem&ting to lin5

eac$ indi*idual -it$ a &ositi*e role model)

Ans-er %D is incorrect #ecause $olding a lotter( isan intermittent &ositi*e rein'orcement)

14! Source" C/A 0; ///38

Ans-er AD is incorrect #ecause stating t$eundesira#le #e$a*ior clari'ies 'or t$e em&lo(ee t$elin5 #et-een conduct and conse7uences)

Ans-er +D is correct) @''ecti*e disci&line re7uiresimmediate correcti*e action to eliminate t$e negati*ee''ects o' t$e undesira#le em&lo(ee conduct and toesta#lis$ and rein'orce a&&ro&riate #e$a*ior) %ela(merel( in*ites more serious conse7uences)Moreo*er, t$e &unis$ment s$ould #e commensurate-it$ t$e o''ense, and t$e em&lo(ee s$ould clearl(&ercei*e t$e relations$i& #et-een t$e &unis$ment andt$e #e$a*ior)

Ans-er CD is incorrect #ecause, in J)S) legalculture, t$e accused $as t$e rig$t to #e $eard in$is$er de'ense)

Ans-er %D is incorrect #ecause 'ocusing on t$eo''ense rat$er t$an t$e o''ender is less li5el( toengender 'ear and resentment on t$e &art o' t$eem&lo(ee)

14! Source" C/A 11 //3;0

Ans-er AD is incorrect #ecause &unis$ment onl(leads to s$ort3term su&&ression o' t$e #e$a*ior andma( cause t$e sta'' mem#er to a*oid t$e manager,-$o is seen as &unis$ing rat$er t$an $el&'ul)

Ans-er +D is incorrect #ecause 'i:ed3inter*alrein'orcement sc$edules do not clearl( lin5&er'ormance and re-ards)

Ans-er CD is correct) Faria#le3inter*al sc$edules o'rein'orcement lead to $ig$er &er'ormance) @m&lo(eesare more alert #ecause o' t$e uncertaint( in*ol*ed,and &er'ormance and re-ard are connected)

Ans-er %D is incorrect #ecause mont$s is too longan inter*al 'or lin5ing &er'ormance and re-ard)

14>! Source" C/A 0 //34

Ans-er AD is incorrect #ecause t$reats are not ase''ecti*e as &ositi*e rein'orcement)

Ans-er +D is incorrect #ecause negati*e com&arison

-it$ ot$ers is a demoti*ator)

Ans-er CD is incorrect #ecause t$e auditor s$ouldtr( to &ro*ide conclusi*e &roo' t$at t$e 'indings arecorrect and t$e conclusions are sound, #ut suc$ &roo'is not concerned directl( -it$ moti*ation)

Ans-er %D is correct) Positi*e rein'orcement is a#e$a*ior modi'ication tec$ni7ue t$at &ro*idesre-ards 'or certain res&onses) /t 'ocuses on desira#lerat$er t$an undesira#le #e$a*ior) @:am&les are t$ea-arding o' merit3#ased salar( #onuses or &a(ing on



a sliding scale relati*e to &roduction) Continuousrein'orcement re-ards e*er( occurrence o' adesira#le ne- #e$a*ior, and intermittentrein'orcement &ro*ides occasional re-ards 'or anesta#lis$ed #e$a*ior) +e$a*ior modi'ication t$eoristsregard &ositi*e rein'orcement as t$e most e''ecti*ea&&roac$)

148! Source" C/A 0 ///32

Ans-er AD is incorrect #ecause $ig$ ac$ie*ers&er'orm #est gi*en moderate ris5s)

Ans-er +D is correct) .ig$ ac$ie*ers -is$ to dosomet$ing #etter t$an it $as #een done #e'ore) According to McClellands t$eor( o' needs, $ig$ac$ie*ers t$ri*e -$en t$e 9o# &ro*ides 'or &ersonalres&onsi#ilit(, 'eed#ac5, and moderate ris5s) T$e(a*oid *er( eas( or *er( di''icult tas5s, and t$e( donot li5e to succeed #( c$ance) Accordingl(, one $ig$ac$ie*er s$ould not #e assigned a 9o# -$en t$e&ro#a#ilit( o' its success'ul com&letion is *er( lo-)

Ans-er CD is incorrect #ecause $ig$ ac$ie*ers

&er'orm #est gi*en moderate ris5s)

Ans-er %D is incorrect #ecause $ig$ ac$ie*ers&er'orm #est gi*en moderate ris5s)

14! Source" C/A 11 ///328

Ans-er AD is incorrect #ecause 'ocusing onem&lo(ees $ig$er3le*el needs in order to $el& t$emac$ie*e sel'3actualization is a recommendation #asedon Maslo-s $ierarc$( o' needs t$at does notaddress t$e 9o# itsel' as a source o' moti*ation)

Ans-er +D is incorrect #ecause remo*ingdissatis'iers does not address t$e issue o'o*ers&ecialization, alt$oug$ it ma( remo*e some o't$e o#stacles to moti*ation)

Ans-er CD is incorrect #ecause im&lementing ano&timal organizational re-ards s(stems and &ro*idinge:tensi*e training to 5ee& em&lo(ees u& to date donot address t$e 9o# and t$e issue o'o*ers&ecialization)

Ans-er %D is correct) Bo# design t$eories o'moti*ation s&eci'icall( address t$e issue o'o*ers&ecialization) T$ese t$eories 'ocus on t$e matc$#et-een t$e &erson and t$e 9o# as t$e 5e( tomoti*ation) T$e recommendation 'or dealing -it$ t$e&otential &ro#lems o' o*ers&ecialization and #oredomis eit$er to enric$ t$e 9o# or to mo*e t$e em&lo(ee toa 9o# t$at &ro*ides t$e a&&ro&riate le*el o' c$allenge)

1;0! Source" C/A 0 ///34;

Ans-er AD is correct) According to Ro#ert Guest.ar*ard +usiness Re*ie-, Fol) >, Bul(3August1>, &&) >3>>D, t$e 7ualit( o' -or5 li'e Q=6D isa &rocess #( -$ic$ an organization attem&ts tounloc5 t$e creati*e &otential o' its &eo&le #( in*ol*ingt$em in decisions a''ecting t$eir li*es) T$e domain o'Q=6 includes &a(, em&lo(ee #ene'its, 9o# securit(,alternati*e -or5 sc$edules, occu&ational stress,

&artici&ation, and -or5&lace democrac()

Ans-er +D is incorrect #ecause &ro*iding 'air ande7uita#le re-ard s(stems t$at are clearl( lin5ed to t$eem&lo(ees e''ort and &er'ormance is one o' t$e 5e(sto moti*ation) .o-e*er, it is merel( one &art o' t$edomain o' Q=6)

Ans-er CD is incorrect #ecause 'ocusing onem&lo(ees $ig$er3le*el needs relates to Maslo-sneeds $ierarc$(, not Q=6 conce&ts)

Ans-er %D is incorrect #ecause t$e em&$asis o'Q=6 is not on 9o# enric$ment #ut on &artici&ationand -or5&lace democrac()

1;1! Source" C/A 11 ///322

Ans-er AD is incorrect #ecause 9o# rotation -ouldnot ade7uatel( address t$e sc$eduling issue)

Ans-er +D is incorrect #ecause 9o# enlargement-ould not ade7uatel( address t$e sc$eduling issue)

Ans-er CD is correct) Bo# s$aring and 'le:time allo-em&lo(ees to ad9ust t$eir -or5 sc$edules and $oursto #etter ac$ie*e &ersonal o#9ecti*es) T$ese&rograms can increase -or5er lo(alt( and moti*ation)

Ans-er %D is incorrect #ecause 9o# enric$ment-ould not ade7uatel( address t$e sc$eduling issue)

1;2! Source" C/A 0 ///344

Ans-er AD is incorrect #ecause s&eci'ic, di''icultgoals &ro*ide more moti*ation t$an generalized goals)

Ans-er +D is incorrect #ecause em&lo(eein*ol*ement in goal setting &ro*ides #etter assurancet$at em&lo(ees -ill #e committed to t$e goals)

Ans-er CD is incorrect #ecause s&eci'ic, di''icultgoals &ro*ide more moti*ation t$an generalized goals)

Ans-er %D is correct) According to @d-in 6oc5esgoal3setting t$eor(, s&eci'ic, di''icult goals to -$ic$t$e em&lo(ee is committed &ro*ide t$e #estmoti*ation tool) Per'ormance im&ro*es -$en goalsare s&eci'ic rat$er t$an general, di''icult rat$er t$aneas(, and sel'3set rat$er t$an im&osed #( ot$ers)eed#ac5, es&eciall( sel'3generated 'eed#ac5, alsoim&ro*es &er'ormance com&ared -it$ lac5 o''eed#ac5) Commitment to goals, t$at is, adetermination not to reduce or a#andon t$em, andsel'3e''icac(, t$at is, a #elie' in ones a#ilit( toaccom&lis$ t$e tas5, are additional 7ualities t$at result

in #etter &er'ormance)

1;4! Source" C/A 11 ///324

Ans-er AD is correct) T$e tas5s and en*ironment 'or#ot$ sets o' em&lo(ees are t$e same) T$us, t$eindi*iduals &erce&tions are t$e 5e( to t$e &ro#lem)

Ans-er +D is incorrect #ecause #ot$ sets o'em&lo(ees $a*e t$e same degree o' autonom()



Ans-er CD is incorrect #ecause #ot$ sets o'em&lo(ees e:$i#it t$e same s5ill *ariet()

Ans-er %D is incorrect #ecause #ot$ sets o'em&lo(ees &er'orm t$e same tas5s)

1;;! Source" C/A 11 ///32

Ans-er AD is incorrect #ecause e:ternal &ressuresometimes increases grou& co$esi*eness andim&ro*es &er'ormance) .o-e*er, t$ese teammem#ers do not 5no- eac$ ot$er -ell, and t$e( ma(&ercei*e t$at t$e team -ill not res&ond ade7uatel( toad*ersit()

Ans-er +D is incorrect #ecause grou& co$esi*eness$as not $ad su''icient o&&ortunit( to de*elo&) Startingo*er -ill #e counter&roducti*e)

Ans-er CD is correct) As t$e team mem#ers -or5and socialize -it$ eac$ ot$er, co$esi*eness -ill #een$anced #ecause o' t$e o&&ortunit( to tal5 -it$eac$ ot$er, to disco*er commonalities, and to s$aree:&eriences) .o-e*er, &er'ormance ma( or ma( not

im&ro*e as co$esi*eness increases) /m&ro*ement isalso contingent on t$e grou&s &er'ormance norms) Aco$esi*e grou& en'orces norms) T$us, i' norms are$ig$, greater co$esi*eness s$ould result in #etter&er'ormance)

Ans-er %D is incorrect #ecause co$esi*eness -ill&ro#a#l( im&ro*e o*er time, #ut t$e su&er*isor cans&eed t$e &rocess #( encouraging social interaction)

1;! Source" C/A 0 ///3>

Ans-er AD is incorrect #ecause a 'a*ora#le *ie-'rom t$e outside is a de'inition o' attracti*eness)

Ans-er +D is incorrect #ecause t$e similarit( o'mem#ers aids co$esi*eness)

Ans-er CD is correct) Commitment to a grou&de&ends on its attracti*eness and co$esi*eness) T$elatter 7ualit( is t$e tendenc( o' mem#ers to ad$ere tot$e grou& and resist outside in'luences) actors t$aten$ance grou& attracti*eness and co$esi*eness are&restige, status, a coo&erati*e relations$i&, a $ig$degree o' interaction, small size, t$e similarit( o'mem#ers, a su&erior &u#lic image, and a commont$reat in t$e en*ironment)

Ans-er %D is incorrect #ecause a relati*el( smallsize en$ances co$esi*eness)

1;! Source" C/A 0 ///38

Ans-er AD is incorrect #ecause c$allenge andcon'lict -it$in t$e grou& are t$reats to co$esion)

Ans-er +D is correct) Grou&s in t$e acce&tancestage o' grou& de*elo&ment tend to #e e''ecti*e ande''icient) T$is stage is c$aracterized #( &ersonal andmutual understanding, tolerance o' indi*idualdi''erences, constructi*e con'lict a#out su#stanti*ematters, realistic e:&ectations a#out grou&&er'ormance, and acce&tance o' t$e aut$orit(

structure) T$e resulting trust engenders co$esi*enessand a 'ree e:c$ange o' in'ormation #et-een grou&mem#ers)

Ans-er CD is incorrect #ecause norms are generalstandards o' conduct 'or grou& mem#ers) T$e( areim&ortant to grou& e''ecti*eness, #ut *iolation o'norms is not as immediatel( damaging as mistrust)

Ans-er %D is incorrect #ecause a role is a socialsc$eme 'or #e$a*ior in a s&eci'ic &osition) All grou&mem#ers de*elo& t$eir roles as t$e grou& e*ol*es)

1;>! Source" C/A 0 ///3;

Ans-er AD is correct) According to &at$3goalt$eor(, t-o grou&s o' contingenc( 'actors a''ect t$erelations$i& #et-een leaders$i& #e$a*ior andoutcomes &er'ormance and satis'actionD"en*ironmental 'actors #e(ond su#ordinates controltas5 structure, t$e 'ormal aut$orit( s(stem, and t$e-or5 grou&D and su#ordinate 'actors) T$e latterinclude t$e su#ordinates locus o' control, e:&erience,and &ercei*ed a#ilit() A leaders$i& st(le s$ould #e

c$osen t$at com&lements #ut does not du&licate t$e'actors in t$e en*ironment and is consistent -it$su#ordinates c$aracteristics) A directi*e st(le is moste''ecti*e -$en t$e su#ordinates locus o' control ise:ternal, tas5s are am#iguous or stress'ul, andsu#stantial con'lict e:ists in t$e -or5 grou&) T$us, adirecti*e st(le is a&&ro&riate -$en su#ordinates donot $a*e $ig$ &ercei*ed a#ilit( or e:&erience)

Ans-er +D is incorrect #ecause su#ordinates -$oare neit$er com&etent nor con'ident are #est led usingt$e directi*e st(le)

Ans-er CD is incorrect #ecause su#ordinates -it$ aninternal locus o' control need a leader -it$ a&artici&ati*e st(le)

Ans-er %D is incorrect #ecauseac$ie*ement3oriented leaders$i& is a&&ro&riate -$entas5s are nonre&etiti*e and am#iguous and em&lo(eecom&etence is $ig$)

1;8! Source" C/A 0 ///3

Ans-er AD is correct) %irecti*e leaders$i& &ro*ides$ig$est su#ordinate satis'action -$en a teamencounters su#stanti*e internal con'lict) T$us,directi*e leaders$i& is t$e a&&ro&riate com&lement tot$e en*ironmental 'actors) T$e leader s$ouldinter*ene to com&ensate 'or t$e stress and stri'e in t$e-or5&lace)

Ans-er +D is incorrect #ecause su&&orti*e st(le is#est -$en tas5s and aut$orit( relations$i&s are $ig$l(structured)

Ans-er CD is incorrect #ecause &artici&ati*e st(le ismost use'ul -$en su#ordinates #elie*e t$e( controlt$eir o-n destinies)




1;! Source" C/A 0 ///3

Ans-er AD is incorrect #ecause directi*e leaders$i&&ro*ides $ig$est su#ordinate satis'action -$en a teamencounters su#stanti*e internal con'lict, -$en tas5sare am#iguous, and -$en su#ordinates locus o'

control is e:ternal)

Ans-er +D is incorrect #ecause su&&orti*e st(le is#est -$en tas5s are $ig$l( structured and t$eaut$orit( relations$i&s are clear and #ureaucratic)

Ans-er CD is correct) Partici&ati*e st(le is mostuse'ul -$en su#ordinates #elie*e t$e( control t$eiro-n destinies, t$at is, -$en t$e( $a*e an internallocus o' control) Suc$ indi*iduals ma( #e resent'ul i't$e( are not consulted)

Ans-er %D is incorrect #ecauseac$ie*ement3oriented st(le -ill increase su#ordinatese:&ectations t$at $ig$ &er'ormance -ill result 'romt$eir #est e''orts)

10! Source" C/A 0 ///3>

Ans-er AD is incorrect #ecause su&&orti*e st(le is#est -$en tas5s are $ig$l( structured and t$eaut$orit( relations$i&s are clear and #ureaucratic)

Ans-er +D is correct) Su&&orti*e st(le is #est -$entas5s are $ig$l( structured and t$e aut$orit(relations$i&s are clear and #ureaucratic)

Ans-er CD is incorrect #ecause &artici&ati*e st(le ismost use'ul -$en su#ordinates #elie*e t$e( controlt$eir o-n destinies)


11! Source" CMA 0 1320

Ans-er AD is incorrect #ecause t$e act &ro*ides&rotection 'or indi*iduals -$o are aged ;0 and older)

Ans-er +D is incorrect #ecause t$e act &ro*ides&rotection 'or indi*iduals -$o are aged ;0 and older)

Ans-er CD is correct) T$e Age %iscrimination in@m&lo(ment Act is designed to &rotect indi*idualsaged ;0 and older 'rom em&lo(ment discrimination)T$e act $as #een amended to eliminate t$e

mandator( retirement age) .o-e*er, certainmanagerial em&lo(ees are not &rotected #( t$isamendment)

Ans-er %D is incorrect #ecause t$e act &ro*ides&rotection 'or indi*iduals -$o are aged ;0 and older)

12! Source" C/A 0 //34;

Ans-er AD is correct) Grou& decision ma5ing iso'ten c$aracterized #( greater acce&tance o' ris5

#ecause o' t$e dis&ersal o' accounta#ilit() /ndi*idualdecision ma5ing tends to #e more conser*ati*e#ecause accounta#ilit( can #e s&eci'icall( assigned)

Ans-er +D is incorrect #ecause a grou& $as greaterresources o' 5no-ledge and e:&erience t$an anindi*idual)

Ans-er CD is incorrect #ecause a grou& $as a -iderdi*ersit( o' *ie-s and s$ould #e a#le to o''er a -iderrange o' solutions)

Ans-er %D is incorrect #ecause grou& decisions aremore li5el( to #e acce&ted #( t$ose a''ected)

14! Source" C/A 11 //34;

Ans-er AD is incorrect #ecause sus&endingem&lo(ees is &unis$ment)

Ans-er +D is correct) Positi*e rein'orcement is a

#e$a*ior modi'ication tec$ni7ue t$at &ro*idesre-ards 'or certain res&onses) /t 'ocuses on desira#le

rat$er t$an undesira#le #e$a*ior) T$e &ractice o'&raising em&lo(ees -$en t$e detected error rate int$eir -or5 sta(s #elo- a &rede'ined le*eldemonstrates &ositi*e rein'orcement)

Ans-er CD is incorrect #ecause eliminating time#udgets is e:tinction, -$ic$ is t$e elimination o'rein'orcement t$at is maintaining a #e$a*ior)

Ans-er %D is incorrect #ecause not re7uiringem&lo(ees to -or5 o*ertime is negati*erein'orcement, -$ic$ is t$e elimination o' somet$ingun&leasant -$en a desired #e$a*ior occurs)

1;! Source" CMA Sam& Q1310

Ans-er AD is incorrect #ecause esteem is t$e needto #e *alued, including t$e need to #e esteemed #(#ot$ ones sel' and ot$ers) T$ese needs are satis'ied#( &o-er, &restige, status, and sel'3con'idence)

Ans-er +D is incorrect #ecause a''iliation oracce&tance needs are t$e needs o' &eo&le as social#eings to #elong to grou&s and #e acce&ted #(ot$ers)

Ans-er CD is correct) Sel'3actualization is t$e $ig$estneed in t$e $ierarc$() /t is t$e desire to #ecome -$atone is ca&a#le o' #ecoming, to realize ones &otentialand accom&lis$ to t$e limit o' ones a#ilit()

Ans-er %D is incorrect #ecause securit( or sa'et(

needs are 'reedom 'rom &$(sical danger, or 'rom losso' 9o#, &ro&ert(, 'ood, or s$elter)


Ans-er AD is incorrect #ecause eac$ a&&lies toe:ternal auditors) T$e /MA Code o' @t$ics does note:&ressl( use suc$ language)

Ans-er +D is correct) T$e &ream#le to t$e /MACode o' @t$ics states, Practitioners o' management



accounting and 'inancial management $a*e ano#ligation to t$e &u#lic, t$eir &ro'ession, t$eorganizations t$e( ser*e, and t$emsel*es, to maintaint$e $ig$est standards o' et$ical conduct) /nrecognition o' t$is o#ligation, t$e /nstitute o'Management Accountants $as &romulgated t$e'ollo-ing standards o' et$ical conduct 'or&ractitioners o' management accounting and 'inancial

management) Ad$erence to t$ese standards, #ot$domesticall( and internationall(, is integral toac$ie*ing t$e O#9ecti*es o' Management Accounting)Practitioners o' management accounting and 'inancialmanagement s$all not commit acts contrar( to t$esestandards nor s$all t$e( condone t$e commission o'suc$ acts #( ot$ers -it$in t$eir organizations)

Ans-er CD is incorrect #ecause eac$ a&&lies toe:ternal auditors) T$e /MA Code o' @t$ics does note:&ressl( use suc$ language)

Ans-er %D is incorrect #ecause eac$ a&&lies toe:ternal auditors) T$e /MA Code o' @t$ics does note:&ressl( use suc$ language)

1! Source" CMA 4

Ans-er AD is correct) One o' t$e res&onsi#ilities o't$e 'inancial managermanagement accountant undert$e com&etence standard is to maintain ana&&ro&riate le*el o' &ro'essional com&etence #(ongoing de*elo&ment o' $is$er 5no-ledge ands5ills) SD$e must also &er'orm &ro'essional duties inaccordance -it$ rele*ant la-s, regulations, andtec$nical standards) T$e t$ird re7uirement under t$isstandard is to &re&are com&lete and clear re&ortsand recommendations a'ter a&&ro&riate anal(ses o'rele*ant and relia#le in'ormation)

Ans-er +D is incorrect #ecause t$e con'identialit(standard concerns t$e 'inancial managermanagementaccountants res&onsi#ilit( not to disclose or use t$e'irms con'idential in'ormation)

Ans-er CD is incorrect #ecause t$e integrit(standard &ertains to con'licts o' interest, re'usal o'gi'ts, &ro'essional limitations, &ro'essionalcommunications, a*oidance o' acts discredita#le tot$e &ro'ession, and re'raining 'rom acti*ities t$at&re9udice t$e a#ilit( to carr( out duties et$icall()

Ans-er %D is incorrect #ecause o#9ecti*it( is t$e'ourt$ &art o' t$e /MA Code o' @t$ics) /t re7uirest$at in'ormation #e communicated 'airl( ando#9ecti*el(, and t$at all in'ormation t$at couldreasona#l( in'luence users #e 'ull( disclosed)


Ans-er AD is incorrect #ecause a militar( commandstructure is mec$anistic, $as aut$orit( centralized att$e to&, and em&$asizes one3-a( communications'rom t$e to& do-n to su#ordinates) T$e c$aincommunication net-or5 #est summarizes t$esec$aracteristics)

Ans-er +D is incorrect #ecause a militar( commandstructure is mec$anistic, $as aut$orit( centralized att$e to&, and em&$asizes one3-a( communications

'rom t$e to& do-n to su#ordinates) T$e c$aincommunication net-or5 #est summarizes t$esec$aracteristics)

Ans-er CD is incorrect #ecause a militar( commandstructure is mec$anistic, $as aut$orit( centralized att$e to&, and em&$asizes one3-a( communications'rom t$e to& do-n to su#ordinates) T$e c$ain

communication net-or5 #est summarizes t$esec$aracteristics)

Ans-er %D is correct) T$e c$ain o' command o't$e militar( is one in -$ic$ aut$orit( is centralized att$e to&) /t is autocratic or mec$anistic andem&$asizes t$e sending o' one3-a( communications'rom t$e to& do-n to su#ordinates)


Ans-er AD is incorrect #ecause e:tensi*ecross3communication is re7uired to encouragecreati*it( and inno*ation) T$e all3c$annelcommunication net-or5 #est su&&ortscross3communication)

Ans-er +D is incorrect #ecause e:tensi*ecross3communication is re7uired to encouragecreati*it( and inno*ation) T$e all3c$annelcommunication net-or5 #est su&&ortscross3communication)

Ans-er CD is correct) @:tensi*ecross3communication is $el&'ul in encouraging t$e'ree 'lo- o' ideas and t$e resulting inno*ation) Agrou& t$at must interact and is t$us $ig$l(interde&endent in t$e &er'ormance o' a com&le:common tas5 -ould t$us 'orm an all3c$annelnet-or5)

Ans-er %D is incorrect #ecause e:tensi*ecross3communication is re7uired to encouragecreati*it( and inno*ation) T$e all3c$annelcommunication net-or5 #est su&&ortscross3communication)


Ans-er AD is incorrect #ecause t$e &rocess alsoincludes s(m#ols in -$ic$ t$e message is encodedand 'eed#ac5)

Ans-er +D is incorrect #ecause e''ecti*ecommunication re7uires 'eed#ac5)

Ans-er CD is correct) T$e communication &rocess$as 'i*e elements" t$e sender, t$e s(m#ols in -$ic$

t$e message is encoded, t$e medium t$roug$ -$ic$t$e message 'lo-s, t$e recei*er, and 'eed#ac5)+ecause t$e e''ecti*eness o' communication can #e5no-n onl( #( its im&act on t$e recei*er and t$e&ercei*ed c$ange in t$e recei*ers #e$a*ior, t$erecei*ed message is -$at is communicated) T$e sentmessage ma( #e gar#led in encoding, in transmission,or in t$e recei*ers decoding)

Ans-er %D is incorrect #ecause in'ormalcommunication t$e gra&e*ineD is o'ten accurate, ande''ecti*e managers use it constructi*el()




Ans-er AD is correct) T$e directions o'communication are u&-ard, do-n-ard, $orizontal,and diagonal) J&-ard communication is 'rom asu#ordinate to a su&erior morale sur*e(s, grie*ance

&rocedures, inter*ie-s, con'erencesD) /t is usuall(slo-er and must o*ercome more #arriers t$an ot$erdirections o' communication) Moreo*er, su#ordinatesma( #e $esitant to communicate -it$ su&eriors -$eninter&ersonal &ro#lems arise)

Ans-er +D is incorrect #ecause it is easier t$anu&-ard communication since it is initiated #( t$esu&erior)

Ans-er CD is incorrect #ecause $orizontalcommunication is t$at among &eers or acrossorganizational c$annels, so status di''erences are lesso' a concern and t$e 'ear o' criticism 'rom a su&erioris not in*ol*ed)

Ans-er %D is incorrect #ecause sending a

communication diagonall( ma( #e more ra&id t$antransmittal along a traditional *ertical and t$en$orizontal &at$) An e:am&le -ould #e a &lantmanagers communicating a cost re&ort directl( to t$eaccounting de&artment instead o' 'irst con*e(ing it*erticall( to t$e &roduction *ice &resident)


Ans-er AD is incorrect #ecause managementin*ol*es more t$an communication s5ills)

Ans-er +D is correct) +ecause communication is t$e&rocess o' con*e(ing meaning or understanding 'romone &erson to anot$er, managers must s&end most o't$eir time communicating -it$ su#ordinates, &eers,and su&eriors) More o' t$is communication is oraland in'ormal t$an -ritten and 'ormal) Managerscommunicate lo-er3le*el results and &ro#lemsu&-ard, and coordinating in'ormation $orizontall()/n're7uentl(, communication ma( also #e among&eers or across organizational c$annels)

Ans-er CD is incorrect #ecause most communicationis oral and in'ormal)

Ans-er %D is incorrect #ecause modernmanagement t$eor( stresses 'eed#ac5 andmulti3c$annel communication, not t$e sending o'one3-a( messages do-n to su#ordinates)


Ans-er AD is incorrect #ecause t$e c$aincommunication net-or5 em&$asizes one3-a(,to&3do-n communication) Since t$ere is nomec$anism 'or 'eed#ac5, t$e c$ain results in moremista5es and less clarit( t$an ot$er net-or5s)

Ans-er +D is incorrect #ecause t$e c$aincommunication net-or5 em&$asizes one3-a(,to&3do-n communication) Since t$ere is nomec$anism 'or 'eed#ac5, t$e c$ain results in more

mista5es and less clarit( t$an ot$er net-or5s)

Ans-er CD is incorrect #ecause t$e c$aincommunication net-or5 em&$asizes one3-a(,to&3do-n communication) Since t$ere is nomec$anism 'or 'eed#ac5, t$e c$ain results in moremista5es and less clarit( t$an ot$er net-or5s)

Ans-er %D is correct) T$e c$ain o' command int$e militar( -as t$e model 'or t$e c$aincommunication net-or5 stressed #( classicalmanagement) +ecause its em&$asis on one3-a(communication 'rom management do-n tosu#ordinates ignores 'eed#ac5, it results in moremista5es and less clarit( t$an ot$er net-or5s)


Ans-er AD is correct) T$e needs, a#ilities, and s5illso' t$e recei*er must #e ta5en into account #( t$esender) T$e sender must 'it t$e message to -$at t$erecei*er can e''ecti*el( recei*e or t$e message -ill #euseless)

Ans-er +D is incorrect #ecause non*er#al cues#od( languageD ma( #e *ital in transmitting amessage and in recei*ing 'eed#ac5)

Ans-er CD is incorrect #ecause e''ecti*ecommunication c$anges #e$a*ior, not 9ust attitudes)

Ans-er %D is incorrect #ecause t$e sender s$ouldmonitor t$e recei*ers #e$a*ior or solicit 'eed#ac5 todetermine t$e e''ecti*eness o' t$e message)


Ans-er AD is incorrect #ecause suc$ in'ormation isnot necessar( in t$e memorandum and ma( result inin'ormation o*erload, t$us clouding t$e readersunderstanding o' t$e main &oints o' t$e memorandum)

Ans-er +D is correct) T$e necessar( details 'or amemorandum announcing a mandator( meetinginclude t$e &ur&ose and goals o' t$e meeting, a list o'-$o must attend, t$e in'ormation or re&orts re7uired'or t$e meeting, t$e e:&ected lengt$ o' t$e meeting,and t$e &erson to contact regarding an( 7uestions or&ro#lems)

Ans-er CD is incorrect #ecause t$e memorandums$ould co*er onl( one su#9ect, s&eci'icall( t$emeeting it announces)

Ans-er %D is incorrect #ecause an em&lo(ee -$o$as not recei*ed t$e memorandum ma( not #e a-are

o' it or need to recei*e it) /n addition, sD$e could not'ind out -$om to contact -it$out recei*ing amemorandum or reading someone elses co&()


Ans-er AD is incorrect #ecause a&&ro*al s$ould$a*e #een o#tained &rior to announcing t$e meeting)

Ans-er +D is incorrect #ecause t$e name o' t$e&erson to contact a#out 7uestions and &ro#lems



s$ould $a*e #een included in t$e memorandum)

Ans-er CD is correct) T$ere are se*eral &reliminar(actions t$e -riterc$air s$ould ta5e a'ter announcingt$e meeting, including distri#uting t$e &lanned agenda,&ro*iding co&ies o' in'ormation t$at -ill &re&are t$e&artici&ants 'or t$e meeting, and calling t$e&artici&ants to remind t$em o' t$eir re7uired

attendance)

Ans-er %D is incorrect #ecause allo-ing eac$&erson to c$oose t$e st(le o' &resentation ma( #e&re'era#le) /n addition, t$e indi*idual ma( not #e a#leto distri#ute t$e in'ormation in ad*ance)


Ans-er AD is correct) T$e c$air could state its&ur&ose and o#9ecti*es at t$e #eginning o' t$emeeting, maintain a list o' assignments decided onduring t$e meeting, 'ocus t$e discussion #( gi*ingdirection, curtail re&etition and tri*ialit(, encourageindi*idual res&onses, and summarize and re*ie- t$ediscussion at t$e meetings conclusion)

Ans-er +D is incorrect #ecause t$e c$air -ould #etoo #us( to ta5e minutes and c$air t$e meeting) SD$es$ould assign t$is tas5 to anot$er &artici&ant)

Ans-er CD is incorrect #ecause t$e minutes 'or t$elast mont$l( meeting -ould normall( #e read at t$ene:t mont$l( meeting) T$is meeting -as called 'or as&ecial &ur&ose)

Ans-er %D is incorrect #ecause t$e meeting -ill runmore smoot$l( i' a &reesta#lis$ed agenda isdistri#uted to all &artici&ants and 'ollo-ed)


Ans-er AD is incorrect #ecause t$e minutes,attendance list, and documented in'ormation 'rom t$emeeting s$ould #e distri#uted to &artici&ants)

Ans-er +D is incorrect #ecause it is unnecessar( andcostl( to distri#ute suc$ a list)

Ans-er CD is incorrect #ecause, i' at all &ossi#le, t$e&artici&ants s$ould #e in'ormed o' t$e time andlocation o' t$e 'ollo-3u& meeting -it$ &lent( o' timeto ad9ust t$eir sc$edules, &re&are, and &lan)

Ans-er %D is correct) T$ere are se*eral actions t$ec$air s$ould ta5e a'ter a meeting) A 'ollo-ing3u& o's&ecial assignments made to indi*iduals at t$e meetingis a&&ro&riate) A re7uest 'or &eriodic re&orts on t$e

status o' t$ese assignments ma( #e made or t$eindi*iduals can #e contacted directl()


Ans-er AD is incorrect #ecause a transmitter is ade*ice used #( t$e encoder to send t$e messageto-ard t$e recei*er)

Ans-er +D is correct) T$e encoder is a de*ice usedto translate t$e senders message into an a&&ro&riate

'orm o' communication) T$is communication 'orm isselected #( t$e sender o' t$e message) T$e de*icema( #e *er#al, -ritten, or non*er#al, suc$ as 'aciale:&ressions or *oice in'lections) Com&uters are o'tenused as encoders)

Ans-er CD is incorrect #ecause c$annels are mediaalong -$ic$ t$e message tra*els, e)g), tele&$one lines)

Ans-er %D is incorrect #ecause a decoder is ade*ice used to translate t$e message into a 'ormmeaning'ul to t$e recei*er) T$e $uman auditor(s(stem is a decoder)


Ans-er AD is incorrect #ecause e:&ectanc( is t$etendenc( to allo- &ast e:&erience to a''ect t$eindi*iduals &erce&tion o' t$e ot$er &art()

Ans-er +D is correct) Perce&tion is t$e &rocess usedto ada&t t$e message to t$e recei*er during encodingor to inter&ret t$e message 'rom t$e sender -$endecoding) Perce&tual errors cause misinter&retation

o' t$e intended message) Pro9ection is t$e tendenc('or t$e sender to attri#ute $is$er traits, *alues, andemotions to t$e recei*er and *ice *ersa)

Ans-er CD is incorrect #ecause t$e $alo e''ect is t$ee:tra&olation o' a 9udgment a#out one matter toot$er, &ossi#l( unrelated, issues)

Ans-er %D is incorrect #ecause stereot(&ing is t$eattri#ution to anot$er &erson o' traits t$at arecommonl( associated -it$ a categor( or grou& to-$ic$ t$at &erson #elongs)


Ans-er AD is incorrect #ecause t$e sender s$ouldencourage 'eed#ac5 'rom t$e recei*er t$roug$t-o3-a( communication)

Ans-er +D is incorrect #ecause t$e sender encodest$e messageK t$e recei*er decodes t$e message)

Ans-er CD is incorrect #ecause #ot$ &arties s$ouldma5e an e''ort to minimize noise)

Ans-er %D is correct) Perce&tual errors can #eminimized in se*eral -a(s, including 'eed#ac5 'romt$e recei*er concerning $is$er &erce&tions andinter&retations o' t$e message, understanding o' t$esenders &ers&ecti*e #( t$e recei*er, t$e senderssensiti*it( to t$e recei*ers &ro#lems, andim&lementation o' a training &rogram to im&ro*e

communication s5ills t$roug$out t$e com&an()


Ans-er AD is incorrect #ecause t$e &erce&tion t$atmanagement *alues em&lo(ee accom&lis$ments is a#ene'it o' recognition o' em&lo(ee ac$ie*ementsrat$er t$an negotiation)

Ans-er +D is incorrect #ecause a -rittencommunication lin5 and t$e reduced need 'or t$e



in'ormal gra&e*ine are #ene'its o' a de*ice suc$ as a&eriodic e)g), mont$l( or 7uarterl(D ne-sletter)

Ans-er CD is correct) T$e #ene'its o' negotiatingem&lo(ee3su&er*isor di''erences includecommunicating #ot$ sides o' an issue -it$outlitigation, recognizing em&lo(ee concerns to indicatet$at management *alues eac$ su#ordinates needs and

rig$ts, and im&artiall( treating tensions in t$e -or5en*ironment -$ile 'inding com&romise solutions)

Ans-er %D is incorrect #ecause a -rittencommunication lin5 and t$e reduced need 'or t$ein'ormal gra&e*ine are #ene'its o' a de*ice suc$ as a&eriodic e)g), mont$l( or 7uarterl(D ne-sletter)


Ans-er AD is correct) T$e #ene'its o' a $olida( &art(include esta#lis$ing a controlled setting in -$ic$ allle*els o' em&lo(ees can interact e7uall(,ac5no-ledging t$at t$e com&an( a&&reciates t$eem&lo(ees, and &ro*iding an o&&ortunit( 'ordiscussions -it$ management ot$er t$an t$e

immediate su&er*isor)

Ans-er +D is incorrect #ecause increased em&lo(eea-areness o' cor&orate o#9ecti*es is more li5el( to#e a #ene'it o' -ritten communication, suc$ as a&eriodic ne-sletter)

Ans-er CD is incorrect #ecause t$e o&&ortunit( toe:&ress concerns -it$out re&ercussion is more li5el(to #e a #ene'it o' negotiating em&lo(ee3su&er*isordi''erences)

Ans-er %D is incorrect #ecause communication o'outstanding &er'ormance is more li5el( to occur -$enrecognizing em&lo(ee ac$ie*ements, -$ic$ ma( not#e done at a $olida( &art()


Ans-er AD is incorrect #ecause -$en oneem&lo(ees dismissal is inade7uatel( communicated,t$e ot$er em&lo(ees are li5el( to &ercei*e t$at t$eir 9o#s are also in 9eo&ard()

Ans-er +D is incorrect #ecause t$e ot$er em&lo(ees'eelings o' inade7uac( and $el&lessness encouraget$em to uni'()

Ans-er CD is incorrect #ecause -$en an em&lo(ee#elie*es t$at em&lo(ment is in 9eo&ard(, $is$erinsecurit( increases)

Ans-er %D is correct) =$en management 'ails toade7uatel( communicate t$e dismissal o' anem&lo(ee, ot$er em&lo(ees ma( #elie*e t$at t$eir 9o#s are in 9eo&ard(, and t$at t$e( are inade7uateand $el&less) S&eculation, mistrust, and &aranoia can#e caused #( t$e uncertaint( arising 'rom inade7uatecommunication)

1>;! Source" Pu#lis$er

Ans-er AD is incorrect #ecause, -$en &u#lic

5no-ledge o' t$e stated conclusions $inders t$ecom&romise &rocess, t$e com&an(s image ma( #edistorted)

Ans-er +D is correct) =$en &u#lic media are usedas tools 'or resol*ing em&lo(ee3managementdis&utes, communication is $indered #ecause t$eissues are addressed to t$e &u#lic rat$er t$an

discussed -it$ t$e ot$er &art() Moreo*er,com&romise #ecomes di''icult #ecause t$e statedconclusions are solidi'ied #( &u#lic o&inion).o-e*er, t$e need 'or union su&&ort is reduced#ecause &u#lic &ressure ma( $el& to resol*e t$enegotiations)

Ans-er CD is incorrect #ecause, -$en issues are&resented to t$e &u#lic rat$er t$an discussed #( t$et-o &arties, communication is in$i#ited)

Ans-er %D is incorrect #ecause t$e &ressure 'romt$e &u#lic to resol*e t$e situation ma( eliminate t$eneed 'or union su&&ort)


Ans-er AD is correct) T$e #ene'its o' electroniccommunication include #etter control o' in'ormation,more timel( in'ormation, elimination o' tedious tas5s,im&ro*ement o' com&etiti*eness due to im&ro*edtec$nolog(, standardization o' &rocedures #(com&uter &rograms, assistance 'or strategic &lanning,and o&timization o' organizational resources toim&ro*e &roducti*it()

Ans-er +D is incorrect #ecause electroniccommunication eliminates redundant tas5s)

Ans-er CD is incorrect #ecause &rocedures ando&erations are standardized #( electroniccommunication)

Ans-er %D is incorrect #ecause simulation isen$anced #( com&uterization)


Ans-er AD is incorrect #ecause em&lo(ees can&artici&ate in t$e s(stems design #( ser*ing on initial&ro9ect teams and tas5 'orces)

Ans-er +D is incorrect #ecause em&lo(ees can learn$o- t$e s(stem -or5s and $o- to use it t$roug$ t$eiraccess to s(stems manuals and designated usersu&&ort s(stems)

Ans-er CD is incorrect #ecause t$e M/S steeringcommittee s$ould $andle ongoing issues and -or5-it$ or #e in contact -it$ re&resentati*es o' t$eem&lo(ees)

Ans-er %D is correct) T$ere are se*eral actions a'irm can ta5e to ease t$e im&lementation o' anelectronic communication s(stem, including in*ol*ingem&lo(ees in t$e design o' t$e s(stem, educating andtraining em&lo(ees in t$e a&&ro&riate use o' t$es(stem, creating an M/S steering committee to $andleongoing &ro#lems, and communicating in'ormation



a#out t$e s(stem and its #ene'its to lessen t$eem&lo(ees &erce&tion t$at it is a t$reat)

1>>! Source" CMA 02 131

Ans-er AD is incorrect #ecause -rittencommunication does in$i#it 'eed#ac5)

Ans-er +D is incorrect #ecause most managers dos&end more time in*ol*ed -it$ oral t$an -it$ -rittencommunication)

Ans-er CD is incorrect #ecause -rittencommunication does &ro*ide a &ermanent record o't$e message)

Ans-er %D is correct) =ritten communication isusuall( #etter -$en t$e message is routine andim&ersonal) A non3routine message can #e #ettercommunicated orall() =ritten communication alsoo''ers t$e ad*antage o' &ro*iding a &ermanent recordo' t$e message, #ut it in$i#its immediate 'eed#ac5#ecause t$e t-o &arties are not in direct contact)+rea5t$roug$s in electronic tec$nolog(, suc$ as

com&uters t$at can recognize t$e $uman *oice, ma(in t$e 'uture #lur t$e distinction #et-een oral and-ritten communication)

1>8! Source" CMA 02 1321

Ans-er AD is incorrect #ecause t$is statement isstraig$t'or-ard in t$at it de'ines t$e tec$nical termla#or standards)

Ans-er +D is correct) T$e use o' 9argon leads tocommunication &ro#lems -$en a s&ecialist tries tosend a message to a nons&ecialist) T$e use o' t$e&$rase e:&ensed or ca&italized is a use o' 9argon int$at a nonaccountant mig$t not understand t$etec$nical meaning o' t$e terms) T$us, t$e reci&ient o't$e message ma( not #e a#le to &ro*ide a clearans-er)

Ans-er CD is incorrect #ecause t$e tec$nical term isdescri#ed in la(mans terms)

Ans-er %D is incorrect #ecause no tec$nicalaccounting terms are used)

1>! Source" CMA 122 132

Ans-er AD is incorrect #ecause resol*ing con'lictin*ol*es t$e managers decisional role as distur#ance$andler)

Ans-er +D is incorrect #ecause encouragingem&lo(ee &roducti*it( in*ol*es t$e managersinter&ersonal role as leader)

Ans-er CD is incorrect #ecause attending ari##on3cutting ceremon( 'ul'ills t$e managersinter&ersonal role as 'igure$ead)

Ans-er %D is correct) T$e inter&ersonal roles'igure$ead, leader, liaisonD are necessar( #ecause,gi*en $is$er aut$orit( and status, a manager $assu#stantial inter&ersonal contacts, &articularl( -it$

&eers and su#ordinates) T$e in'ormational rolesner*e center, disseminator, s&o5es&ersonD re'lect t$eim&ortance o' in'ormation to organizational acti*it()Managers must recei*e and transmit in'ormation to&arties #ot$ -it$in and outside t$e organization) T$edecisional roles entre&reneur, distur#ance $andler,resource allocator, negotiatorD re7uire managers toma5e c$oices and #alance di*ergent interests)

%ecisions in*ol*e de*elo&ing strategies andim&lementing t$em) T$e scanning o' industr( re&ortsto sta( a#reast o' de*elo&ments is an e:am&le o'communication t$at 'ul'ills t$e in'ormational role o'disseminator)

180! Source" CMA 122 1328

Ans-er AD is correct) ?oise in a communicationc$annel is an outside disru&tion t$at im&edes t$e 'lo-o' a message) /t can *ar( 'rom real noise, suc$ asloud mac$ines running and static on a &$one line, todisru&tions suc$ as &$one calls during a 'ace3to3'acecon*ersation) Selecti*e &erce&tion on t$e &art o'eit$er t$e sender or t$e recei*er o' a message is notnoise #ecause it is not an outside disru&tion)

Ans-er +D is incorrect #ecause static on a &$oneline is noise t$at mig$t a''ect t$e 7ualit( o' acommunication)

Ans-er CD is incorrect #ecause a lost letter is arandom e*ent t$at can cause a disru&tion incommunication)

Ans-er %D is incorrect #ecause an interru&tionduring a con*ersation disru&ts t$e communication)

181! Source" CMA 122 132

Ans-er AD is incorrect #ecause -rittencommunications are time consuming to &re&are)

Ans-er +D is incorrect #ecause -rittencommunications are not &articularl( di''icult 'or most&eo&le)

Ans-er CD is incorrect #ecause a &ermanent recordis an ad*antage o' -ritten communication)

Ans-er %D is correct) =ritten communication o''erst$e ad*antage o' &ro*iding a &ermanent record o' t$emessage) =ritten communication is also moreaccurate, #ut it can #e time consuming to &re&are) /tsma9or disad*antage is t$at it in$i#its 'eed#ac5) T$ereci&ient o' t$e message is not 'ace3to3'ace -it$ t$esender)

182! Source" CMA 122 1340

Ans-er AD is incorrect #ecause telecommuters $a*etended to 'all #e$ind in t$eir 'ields o' s&ecialization)

Ans-er +D is incorrect #ecause telecommuters ma(#e una#le to 'orm normal manager3em&lo(ee andem&lo(ee3em&lo(ee relations$i&s) /nteraction -it$telecommuters &oses o#*ious &ro#lems)

Ans-er CD is incorrect #ecause telecommuters



sometimes e:&erience a loss o' career o&&ortunitiesas a result o' not #eing in t$e o''ice on a da(3to3da(#asis)

Ans-er %D is correct) Peo&le -$o are com&uterliterate $a*e in recent (ears #egun -or5ing 'rom t$eir$omes *ia telecommunication de*ices) Pro#lemsinclude lac5 o' relia#le tele&$one lines, a &otential

increase in managements -or5 load, t$e loss o'in3o''ice contri#utions, a tendenc( to 'all #e$ind in'ields o' s&ecialization, a lac5 o' strong -or5ingrelations$i&s -it$ ot$er em&lo(ees, a loss o' careero&&ortunities, and inade7uate socialization) T$e&rimar( strengt$ o' t$ese indi*iduals, $o-e*er, $as#een t$eir communication s5ills)

184! Source" CMA 124 1314

Ans-er AD is incorrect #ecause t$e tone o' *oicecan #e a non*er#al communication)

Ans-er +D is incorrect #ecause t$e -a( &eo&leorganize t$eir o''ices can indicate a 'eeling o'o&enness or a 'eeling o' se&arateness)

Ans-er CD is incorrect #ecause e(e contact isusuall( considered to #e a &ositi*e communicationtool)

Ans-er %D is correct) ?on*er#al communicationconsists o' t$e nuances t$at accom&an( a *er#alcommunication) or instance, t$e tone o' a s&ea5ers*oice ma( communicate somet$ing totall( di''erent'rom t$e -ords #eing s&o5en) Similarl(, #od(language 'acial e:&ressions, gestures, &osture, anda&&earanceD is a non*er#al communicator) @*en t$e&ositioning or nature o' 'urniture in an o''ice ma(communicate somet$ing to a listener) A 'a: message,$o-e*er, is a *er#al communication to t$e e:tent t$atit contains -ords)

18;! Source" CMA 124 131;

Ans-er AD is incorrect #ecause managers canminimize t$e damage t$at a gra&e*ine can cause #(transmitting accurate and timel( in'ormation andmaintaining o&en c$annels o' communication)

Ans-er +D is incorrect #ecause attem&ts to eliminatet$e gra&e*ine are li5el( to strengt$en it)

Ans-er CD is incorrect #ecause gra&e*ines can e:istin se*eral &atterns) or e:am&le, one &erson ma( tellone ot$er &erson -$o tells one ot$er &erson, etc)Kone &erson ma( tell all &eo&le in a grou&K indi*idualsma( tell selected ot$ersK or indi*iduals ma( tell ot$ers

at random)

Ans-er %D is correct) A gra&e*ine is t$e name o' t$ein'ormal communication c$annel t$at e:ists in allorganizations) T$e gra&e*ine e:ists -$ere*er t$ereare &eo&le) Alt$oug$ t$e gra&e*ine is usuall(accurate, it can carr( gossi& and rumor) T$e e''ecti*emanager sta(s tuned into t$e gra&e*ine and uses itconstructi*el()

18! Source" CMA 124 131

Ans-er AD is incorrect #ecause &erce&tion is t$e&rocess o' gi*ing meaning to t$e en*ironment, e)g), to

determine t$e meaning o' messages)

Ans-er +D is correct) Managers must al-a(sconsider t$e &erce&tions o' a message reci&ient)

Reci&ients *ar( in t$eir &erce&tion o' messages#ecause o' #ac5ground, language, education,attitudes to-ard t$e sender suc$ as stereot(&ingDand 9o#, etc) T$is *ariance can result incommunication distortion at an( stage o' t$ecommunication &rocess)

Ans-er CD is incorrect #ecause selecti*it( is t$enecessar( &rocess o' 'iltering e:ternal stimuli)

Ans-er %D is incorrect #ecause stereot(&ing is a-a( o' organizing and inter&reting e:&erience)Jn'ortunatel(, it entails dra-ing in'erences #ased oninade7uate in'ormation)

18! Source" CMA 124 131

Ans-er AD is incorrect #ecause #asic &ur&oses o'an organizations internal communications net-or5include esta#lis$ing a common 'ocus)

Ans-er +D is correct) +ecause all managerial'unctions re7uire communication, it is t$e secret to t$esuccess o' an( manager) A managers a#ilit( tounderstand ot$er &eo&le, and t$eir a#ilit( tounderstand t$e manager, are crucial to accom&lis$ingorganizational o#9ecti*es) Communication is t$e lin5t$at ties an organization toget$er and trans'orms adi*erse grou& o' &eo&le into a co$esi*e -$ole) Anorganizations internal communications net-or5 isdesigned to 'acilitate decision ma5ing amongmanagers, to &romote goal congruence amongem&lo(ees, integrate t$e e''orts o' all em&lo(ees, and#uild $ig$ morale and mutual trust) /n'orming &otentialin*estors a#out com&an( o&erations is a &ur&ose o't$e e:ternal, not internal, communications net-or5)

Ans-er CD is incorrect #ecause #asic &ur&oses o'an organizations internal communications net-or5include aiding decision ma5ing)

Ans-er %D is incorrect #ecause #asic &ur&oses o'an organizations internal communications net-or5include integrating em&lo(ee e''orts)

18>! Source" CMA 124 131>

Ans-er AD is incorrect #ecause do-n-ard

communication is 'rom a su&erior to a su#ordinate)

Ans-er +D is incorrect #ecause u&-ardcommunication is 'rom a su#ordinate to a su&erior)

Ans-er CD is incorrect #ecause in'ormalcommunication o&erates outside t$e 'ormal structuralc$annels o' t$e organizationK an e:am&le is t$egra&e*ine)

Ans-er %D is correct) An interde&artmental



memorandum, as descri#ed, is a $orizontalcommunication in t$at no su&erior3su#ordinaterelations$i& is in*ol*ed)

188! Source" CMA 124 1318

Ans-er AD is incorrect #ecause an all3c$annel

net-or5 is ina&&ro&riate) All mem#ers o' t$is grou&$a*e no need to communicate -it$ eac$ ot$er)

Ans-er +D is incorrect #ecause a circle net-or5 anda c$ain net-or5 are ina&&ro&riate) @ac$ mem#er o't$e grou& must communicate -it$ t$e controller)

Ans-er CD is incorrect #ecause a circle net-or5 anda c$ain net-or5 are ina&&ro&riate) @ac$ mem#er o't$e grou& must communicate -it$ t$e controller)

Ans-er %D is correct) /n t$e -$eel 'orm o'communication net-or5, t$e leader acts as a centralconduit 'or all communications) +ecause t$econtroller must &rocess all &a(ments, a -$eelnet-or5 o''ers t$e most e''icient and accuratecommunication c$annel in t$ese circumstances)

18! Source" CMA 121 4310

Ans-er AD is incorrect #ecause a ser*ice center $asno res&onsi#ilit( 'or de*elo&ing mar5ets or selling)

Ans-er +D is incorrect #ecause a &roduction centeris engaged in manu'acturing)

Ans-er CD is incorrect #ecause a &ro'it center canc$oose its mar5ets and sources o' su&&l()

Ans-er %D is correct) A ser*ice center e:ists&rimaril( and sometimes solel( to &ro*ide s&ecializedsu&&ort to ot$er units -it$in t$e organization) Ser*icecenters are usuall( o&erated as cost centers)

10! Source" C/A 088 /F312

Ans-er AD is correct) Res&onsi#ilit( accountingstresses t$at managers s$ould onl( #e $eldres&onsi#le 'or 'actors under t$eir control) %etailedin'ormation is gi*en to t$e lo-est3le*el manager t$e'oremanD -$o can control t$e costs)

Ans-er +D is incorrect #ecause t$e 'oreman,su&er*isor, and *ice &resident -ould recei*e onl(summar( cost data and e:ce&tion re&orts)

Ans-er CD is incorrect #ecause t$e 'oreman,su&er*isor, *ice &resident, and &resident -ould

recei*e onl( summar( cost data and e:ce&tionre&orts) T$e controller -ould not recei*e t$esere&orts)

Ans-er %D is incorrect #ecause t$e 'oreman,su&er*isor, *ice &resident, and &resident -ouldrecei*e onl( summar( cost data and e:ce&tionre&orts) T$e controller -ould not recei*e t$esere&orts)


Ans-er AD is incorrect #ecause generall( acce&tedaccounting &rinci&les concern e:ternal 'inancialre&orting, not internal re&orting)

Ans-er +D is incorrect #ecause t$e inancial Accounting Standards +oard concerns e:ternal'inancial re&orting, not internal re&orting)

Ans-er CD is incorrect #ecause t$e American/nstitute o' Certi'ied Pu#lic Accountants concernse:ternal 'inancial re&orting, not internal re&orting)

Ans-er %D is correct) T$e res&onsi#ilit( 'or internalre&orts is managements) Management ma( direct t$eaccountant to &ro*ide a re&ort in an( 'ormat deemedsuita#le 'or t$e decision &rocess) T$e accountants$ould -or5 closel( -it$ management to ma5e t$esere&orts an e''ecti*e communication de*ice regardingt$e 'irm and its decisions)


Ans-er AD is incorrect #ecause e*aluating solutions

and ma5ing t$e c$oice &recede im&lementation,-$ic$ is an as&ect o' t$e 'ollo-3u& to t$e decisionc$oice)

Ans-er +D is incorrect #ecause de'ining t$e &ro#lemand ma5ing t$e c$oice &recede im&lementation,-$ic$ is an as&ect o' t$e 'ollo-3u& to t$e decisionc$oice)

Ans-er CD is correct) A decision cannot #ecommunicated to a''ected &arties until it $as #eenmade) @''ecti*e communication is *ital to success'ulim&lementation o' t$e c$ange resulting 'rom t$edecision) ollo-3u& to e*aluate t$e decision -illdetermine -$et$er t$e decision -as correct) Onereason desired results ma( not #e o#tained is lac5 o'e''ecti*e communication)

Ans-er %D is incorrect #ecause identi'(ing solutionsand ma5ing t$e c$oice &recede im&lementation,-$ic$ is an as&ect o' t$e 'ollo-3u& to t$e decisionc$oice)


Ans-er AD is incorrect #ecause an interru&tion ordistraction is noise)

Ans-er +D is incorrect #ecause an interru&tion ordistraction is noise)

Ans-er CD is incorrect #ecause an interru&tion ordistraction is noise)

Ans-er %D is correct) ?oise is a distraction t$atlessens t$e accurac( o' t$e intended message ma5ingit *ulnera#le to miscommunication) /nterru&tion in t$esenders &re&aration o' t$e message or t$e messagestri& along t$e c$annel o' communication is noise)?oise also occurs -$en t$e recei*er is distracted'rom listening accuratel( to t$e message) T$etendenc( 'or t$e recei*er to listen onl( to -$at sD$e-ants to $ear is a &erce&tual error called selecti*e



&erce&tion) Perce&tual errors causemisinter&retations o' communications)


Ans-er AD is incorrect #ecause t$e initial ca&itale:&enditures 'or ac7uisition and set3u& costs are

large)

Ans-er +D is correct) /m&lementation o' anelectronic communication s(stem im&ro*es t$etec$nolog( o' a com&an() T$is increases t$ecom&an(s com&arati*e ad*antage o*er smallercom&anies t$at cannot a''ord electroniccommunication s(stems)

Ans-er CD is incorrect #ecause additional resourcesmust #e allocated 'or im&lementation)

Ans-er %D is incorrect #ecause no s(stem can&ositi*el( ensure against data loss) +ac5u& 'iles anddata reco*er( s(stems are essential)


Ans-er AD is incorrect #ecause t$e $ard-are andso't-are de*elo&ment tend to con'lict -it$ t$e userscom'ort)

Ans-er +D is incorrect #ecause em&lo(ees areresistant to and do not communicate -it$ t$e M/Sde&artment #ecause t$e( are usuall( not &ermitted to&artici&ate in t$e s(stems design)

Ans-er CD is correct) =$en an electroniccommunication s(stem is im&lemented, em&lo(eestend to resist t$e c$ange #ecause t$e( 'eelt$reatened, lac5 understanding, and usuall( do not&artici&ate in design) T$e( are also li5el( to #elie*et$at its de*elo&ment con'licts -it$ t$eir com'ort)

Ans-er %D is incorrect #ecause em&lo(ees resistc$anging to t$e ne- s(stem #ecause t$e( #elie*e itt$reatens t$eir 9o# securit()

1! Source" C/A 112 ///31

Ans-er AD is incorrect #ecause t$e 'acts do notsuggest t$at t$e en*ironment o' t$e communication-as &oor)

Ans-er +D is correct) A semantic #arrier arises-$en &eo&le assign di''erent meanings to -ords) Oneo#*ious cause o' a semantic #arrier is t$e di''erencein tec$nical training #et-een t$e sender and reci&ient)

/n t$ese circumstances, &articular care must #e ta5enin t$e encoding &rocess) Onl( someone -it$ at$oroug$ understanding o' audit or statistical 9argon-ould #e a#le to understand t$e 'inding as &resented)

Ans-er CD is incorrect #ecause *er#alcommunication is a good met$od 'or &resenting&reliminar( 'indings)

Ans-er %D is incorrect #ecause not$ing in t$e 'actsindicates t$at t$e timing o' t$e communication -as&oor)

1>! Source" C/A 112 ///320

Ans-er AD is incorrect #ecause, alt$oug$ t$e&er'ormance o' t$e 9unior auditors is addressed,directing t$e communication t$roug$ t$eauditor3in3c$arge 'ollo-s normal &rotocol)

Ans-er +D is incorrect #ecause no en*ironmental&ro#lems are a&&arent)

Ans-er CD is correct) T$e met$od o' communicationc$osen o''ered no o&&ortunit( 'or 'eed#ac5) /t isli5el( t$at *er#al communication in a 'ace3to3'acesituation -ould $a*e o''ered t$e #est met$od tocommunicate t$e desires o' t$e su&er*isor) T$ee''ecti*eness o' communication can #e determinedonl( -$en t$e sender see5s 'eed#ac5 and o#ser*est$e im&act o' t$e communication on t$e recei*er) T$esender is o#ligated to solicit 'eed#ac5 to ensure t$att$e communication &rocess is com&lete) T$e recei*ers$ould gi*e 'eed#ac5 to t$e sender) T$e im&ortanceo' 'eed#ac5 to c$ec5 t$e e''ecti*eness o' t$ecommunication &rocess indicates t$e limitations o'

one3-a( communications e)g), memosD)

Ans-er %D is incorrect #ecause not$ing in t$e 'actsindicates t$at t$e sender and recei*er $a*einter&ersonal &ro#lems)

18! Source" C/A 110 ///320

Ans-er AD is correct) @lectronic mail is ana&&lication o' o''ice automation) /t is acom&uter3#ased message s(stem so't-areD t$at&ermits trans'er, recei&t, and storage o' messages-it$in or #et-een com&uter s(stems *ia tele&$onelines) T$e mail consists o' electronicall( transmittedmessages) A users mail#o: is t$e storage allocated'or messages) T$e ad*antages o' electronic mail are$ig$3s&eed transmission, reduction o' message&re&aration costs, and t$e &ossi#ilit( o' sending orreading messages at a con*enient time) Moreo*er,electronic mail can #e read -$ere*er t$e reci&ientma( #e, &ro*ided sD$e $as access to a terminal anda tele&$one lin5) T$e t(&ical s(stem includes t$e listed'eatures as -ell as COMPOS@, %@6@T@, /6@,SCA?, MOF@, R@TR/@F@, etc)

Ans-er +D is incorrect #ecause t$is s(stem lac5sRead and Print ca&a#ilit()

Ans-er CD is incorrect #ecause, o' t$e 'eatureslisted, des5to& &u#lis$ing &ro*ides onl( @%/T andPR/?T ca&a#ilities)

Ans-er %D is incorrect #ecause it re'ers to a met$odo' transmission)

1! Source" C/A 0; //3@H

Ans-er AD is incorrect #ecause t$ese met$ods ma(slo- do-n a meeting)

Ans-er +D is correct) 6istening entails decoding andunderstanding t$e 'irst message sent) T$e sender t$en#ecomes a listener -it$ res&ect to t$e 'eed#ac5)



.ence, listening is necessar( at #ot$ ends o' t$ecommunication c$annel) Ot$er aids to e''ecti*elistening are using #od( language to encourage t$es&ea5er, s$o-ing a&&ro&riate emotion to signi'(s(m&at$(, understanding and correcting 'or ones#iases, a*oiding ma5ing &remature 9udgments, and#rie'l( summarizing -$at $as #een said)

Ans-er CD is incorrect #ecause t$ese met$ods ma(or ma( not $el& de&ending on t$e &ur&ose o' t$einter*ie-)

Ans-er %D is incorrect #ecause onl( &ara&$rasingrelates to 'eed#ac5)

200! Source" C/A 0; //3;

Ans-er AD is incorrect #ecause listening tends to #emore di''icult t$an tal5ing) Most &eo&le &re'er toe:&ress t$eir o-n ideas rat$er t$an listen)

Ans-er +D is incorrect #ecause a good listener doesnot interru&t and ma5es smoot$ transitions #et-eenlistening and s&ea5ing)

Ans-er CD is correct) Questions can communicate a$ig$ attention le*el #( t$e listener) Also, 7uestionsas5ed -$ile t$e s&ea5er is tal5ing ma( &ro*ideneeded clari'ications)

Ans-er %D is incorrect #ecause using a&&ro&riatenon*er#al cues c$aracteristic o' attenti*e listening -illtend to &ut t$e s&ea5er at ease and en$ance t$ecommunication &rocess)

201! Source" C/A 112 ///318

Ans-er AD is incorrect #ecause t$e en*ironmentma( a''ect t$e &erce&tion o' a communication, #ut it$as onl( limited im&act u&on selecti*it(, organization,and inter&retation)

Ans-er +D is incorrect #ecause o#9ecti*es 'ocusu&on t$e &ur&ose o' t$e communication, -$ereasselecti*it(, organization, and inter&retation 'ocus u&onmessage recei&t and inter&retation &erce&tionD)

Ans-er CD is incorrect #ecause noise is a distractionin t$e message decoding &rocess)

Ans-er %D is correct) Perce&tion is t$e &rocesst$roug$ -$ic$ someone gi*es meaning to t$esurrounding en*ironment) T$is &rocess is com&osedo' t$ree su#&rocesses) T$ese su#&rocesses ser*e aso#stacles to &ro&er understanding o' t$e *ariouse:ternal stimuli) Selecti*it( is a sensor( screening

&rocess t$at &ermits one to ignore certain details int$e surrounding en*ironment) =it$out selecti*it(, anindi*idual or an organization -ould #e o*er-$elmed#( stimuli) Organization is t$e &rocess o' orderingot$er-ise meaningless and disorganized stimuli)Grou&ing, 'igure3ground, and closure are means o'&erce&tual organization) /nter&retation is t$e meaningattri#uted to a gi*en situation #ased on &ersonale:&erience) or e:am&le, a large rus$ order 'rom acustomer -ill #e &ercei*ed di''erentl( #( asales&erson -$o o#tained t$e order and #( t$e&roduction manager -$o must 'ill it)

202! Source" C/A 111 ///314

Ans-er AD is correct) Selecti*it( is t$e &rocess o'allo-ing onl( &articular stimuli to 'orm a &erce&tion)Organization is t$e meaning'ul arrangement o'&ercei*ed stimuli) /nter&retation is t$e &rocess #(

-$ic$ di''erent &eo&le &ercei*e situations di''erentl()

Ans-er +D is incorrect #ecause sending, recei*ing,and 'eed#ac5 are &arts o' t$e communication c$ain)

Ans-er CD is incorrect #ecause listening, -riting,and s&ea5ing are met$ods o' communication)

Ans-er %D is incorrect #ecause sending is &art o't$e communication c$ain) 6istening is a met$od o'communication) Ps(c$osocial is a #arrier to e''ecti*ecommunication)

204! Source" C/A 111 ///312

Ans-er AD is incorrect #ecause t$e order

in'ormation -as re&eated #ac5 correctl( to t$esender, so it -as encoded &ro&erl()

Ans-er +D is incorrect #ecause t$e orderin'ormation -as re&eated #ac5 correctl( to t$esender, so it -as decoded &ro&erl()

Ans-er CD is correct) /n t$e communication&rocess, t$e medium is t$e c$annel t$roug$ -$ic$ t$ecommunication 'lo-s) T$e 'ailure in t$is case -ascaused #( t$e c$oice o' a medium t$at did not createa &ermanent record o' t$e 'acts o' t$ecommunication)

Ans-er %D is incorrect #ecause t$e su&&liers cler5ga*e accurate *er#al 'eed#ac5 on t$e essentials o't$e order)

20;! Source" C/A 04 ///32

Ans-er AD is correct) ?oise in t$e communicationc$annel re'ers to an( disru&tion t$at im&edes t$eencoding, sending, or recei&t o' a message, suc$ as#eing interru&ted #( se*eral tele&$one calls -$ileissuing instructions)

Ans-er +D is incorrect #ecause non*er#al 'eed#ac5,or #od( language, encom&asses t$e 'aciale:&ressions, gestures, and &osture t$at send *ariousmessages)

Ans-er CD is incorrect #ecause closure is t$e

&rocess o' 'illing in t$e #lan5s o' an incom&letemessage)

Ans-er %D is incorrect #ecause selecti*it( is t$e&rocess o' allo-ing onl( selected stimuli to 'orm a&erce&tion)

20! Source" C/A 0; //32

Ans-er AD is correct) T$e e''ecti*eness o'communication can #e determined onl( #( t$e



senders see5ing 'eed#ac5 and o#ser*ing t$e im&acto' t$e communication on t$e recei*er) T$e sender iso#ligated to solicit 'eed#ac5 to ensure t$at t$ecommunication &rocess is com&lete) T$e recei*ers$ould gi*e 'eed#ac5 to t$e sender) T$e im&ortanceo' 'eed#ac5 to c$ec5 t$e e''ecti*eness o' t$ecommunication &rocess indicates t$e limitations o'one3-a( communications e)g), memosD)

@''ecti*eness can onl( #e measured -$en t$e sender&ercei*es a c$ange in t$e recei*ers #e$a*ior) T$us,t$e &arts manager t$e senderD s$ould $a*e soug$tand t$e su&&lier t$e recei*erD s$ould $a*e &ro*ided'eed#ac5)

Ans-er +D is incorrect #ecause t$e 'acts do notsuggest t$at t$e language used -as con'using)

Ans-er CD is incorrect #ecause t$e mail is anacce&ta#le medium o' transmission)

Ans-er %D is incorrect #ecause t$e su&&lier $ad no

reason to ignore selecti*el( screen outD an order) Asu&&liers &erce&tual selection o#*iousl( includesrat$er t$an e:cludes customer orders)

20! Source" C/A 01 ///31>

Ans-er AD is incorrect #ecause a meeting islogisticall( too di''icult)

Ans-er +D is incorrect #ecause a 'ront3&agemessage in t$e mont$l( com&an( ne-sletter is nottimel()

Ans-er CD is correct) A memo is clear, concise, and&ermanent) /t can #e communicated e''ecti*el( to

eac$ em&lo(ee and -ill gi*e all em&lo(ees t$e samemessage in a timel( 'as$ion)

Ans-er %D is incorrect #ecause a #oard meetingdoes not reac$ em&lo(ees)

20>! Source" C/A 0>8 ///312

Ans-er AD is incorrect #ecause t$is is an e:am&le o'do-n-ard communication) O''icial c$anges in&rocedures or #ene'its can #e announced #( noticeson #ulletin #oards)

Ans-er +D is correct) Grie*ance actions are a 'ormalmeans o' #ringing em&lo(ee dissatis'action to t$eattention o' management, i)e), 'rom t$e #ottomu&-ard)

Ans-er CD is incorrect #ecause t$is is an e:am&le o'do-n-ard communication) O''icial c$anges in&rocedures or #ene'its can #e announced #( noticeson #ulletin #oards)

Ans-er %D is incorrect #ecause t$is is an e:am&le o'do-n-ard communication) O''icial c$anges in&rocedures or #ene'its can #e announced #( noticeson #ulletin #oards)

208! Source" C/A 0> ///32

Ans-er AD is incorrect #ecause a recei*er -$ounderstands a message ma( c$ange attitude #ut ma(not necessaril( c$ange #e$a*ior)

Ans-er +D is incorrect #ecause, alt$oug$ t$e clarit(o' t$e message is a recei*er &erce&tion necessar( tounderstanding #elie*ingD t$e message, t$e recei*er

must res&ond a&&ro&riatel( #e'ore t$e message ise''ecti*e)

Ans-er CD is incorrect #ecause a recei*er -$ounderstands a message ma( c$ange attitude #ut ma(not necessaril( c$ange #e$a*ior)

Ans-er %D is correct) T$e #est indicator o' t$ee''ecti*eness o' a communication on t$e recei*er ist$e c$ange in t$e recei*ers #e$a*ior in t$e directionre7uested or re7uired #( t$e communication) T$esender $as t$e res&onsi#ilit( to solicit 'eed#ac5 oro#ser*e resultsD to determine t$e communicationse''ecti*eness)

20! Source" C/A 080 ///311

Ans-er AD is incorrect #ecause management canuse a gra&e*ine or in'ormal communication net-or5to su&&lement t$e 'ormal communication &rocess, tocorrect misin'ormation, and to transmit in'ormationnot a&&ro&riate 'or 'ormal communication c$annels)

Ans-er +D is correct) Su&&ressing gra&e*inenet-or5s is di''icult, i' not im&ossi#le) Recognizingt$at t$e gra&e*ine e:ists and can #e used e''ecti*el('or se*eral 5inds o' messages ma5es #ettermanagerial sense)

Ans-er CD is incorrect #ecause management canuse a gra&e*ine or in'ormal communication net-or5to su&&lement t$e 'ormal communication &rocess, tocorrect misin'ormation, and to transmit in'ormationnot a&&ro&riate 'or 'ormal communication c$annels)

Ans-er %D is incorrect #ecause management canuse a gra&e*ine or in'ormal communication net-or5to su&&lement t$e 'ormal communication &rocess, tocorrect misin'ormation, and to transmit in'ormationnot a&&ro&riate 'or 'ormal communication c$annels)

210! Source" C/A 080 ///31

Ans-er AD is correct) @''ecti*e communication isli5el( to $a*e t$e least amount o' distortion -$en t$esender and t$e recei*er s$are similar 'rames o're'erence) /' #ot$ sender and recei*er understand t$es(m#ols used to communicate and t$e underl(ing

assum&tions concerning t$e &ro#lem, t$e message-ill #e easier to -rite, to send, and to understand)

Ans-er +D is incorrect #ecause stating a message ingeneral terms -ill not create e''ecti*e communicationi' t$e message concerns a s&eci'ic &ro#lem)

Ans-er CD is incorrect #ecause $aste can ma5e-aste) A message cannot #e e''ecti*e i' it is codedtoo 7uic5l( or i' some is lost in transit)

Ans-er %D is incorrect #ecause t$e sender s$ould



not assume t$at t$e recei*er -ill recall all underl(ingassum&tions) /' #ot$ ends o' t$e message s$are a'rame o' re'erence, underl(ing assum&tions need not#e s&elled out, #ut t$e( s$ould not #e ignored)

211! Source" C/A 082 ///311

Ans-er AD is incorrect #ecause selecti*e rece&tion&erce&tual de'enseD, t$e tendenc( 'or &eo&le to $ear-$at t$e( -ant or e:&ect to $ear, is 'iltering #( t$ereci&ient)

Ans-er +D is correct) Communication -it$in anorganization must #e clear, a&&ro&riate, and &ro&erl(transmitted) %istortion can #e unintentional e)g), a&$one line going deadD, or it ma( 'ollo- 'romdeli#erate 'iltering eit$er #( t$e sender or anintermediar() T$e auditor s$ould -atc$ 'or indicationst$at 'irst3line or lo-er3le*el management is 'ilteringout #ad ne-s or co*ering u& irregularities)

Ans-er CD is incorrect #ecause regulatingin'ormation 'lo- deals more -it$ *olume t$ancontent)

Ans-er %D is incorrect #ecause selecti*e rece&tion&erce&tual de'enseD, t$e tendenc( 'or &eo&le to $ear-$at t$e( -ant or e:&ect to $ear, is 'iltering #( t$ereci&ient)

212! Source" C/A 082 ///32;

Ans-er AD is incorrect #ecause one o' t$e &ro#lems-it$in management is t$e ina#ilit( o' man( managersto clearl( and concisel( communicate ideas,conce&ts, directi*es, &olicies, results, etc)

Ans-er +D is correct) +ecause communication is t$e&rocess o' con*e(ing meaning or understanding 'romone &erson to anot$er, managers must s&end most o't$eir time communicating -it$ su#ordinates, &eers,and su&eriors) T$e( communicate organizationalgoals and &lans do-n-ard, lo-er3le*el results and&ro#lems u&-ard, and coordinating in'ormation$orizontall( among &eers or across organizationalc$annelsD)

Ans-er CD is incorrect #ecause managers s&endmore time in oral t$an in -ritten communication)

Ans-er %D is incorrect #ecause good managementre7uires more t$an 9ust e''ecti*e communication) /' amanager cannot moti*ate su#ordinates, e*en clearl(communicated in'ormation -ill #e ine''ecti*e toac$ie*e organizational o#9ecti*es)

214! Source" C/A 1182 ///32

Ans-er AD is incorrect #ecause communicationin*ol*es at least a sender and a recei*er)

Ans-er +D is correct) T$e communication &rocess$as 'i*e elements" t$e sender, t$e s(m#ols in -$ic$t$e message is encoded, t$e medium t$roug$ -$ic$t$e message 'lo-s, t$e recei*er, and 'eed#ac5) Sincet$e e''ecti*eness o' communication can #e 5no-nonl( #( its im&act on t$e recei*er and t$e &ercei*ed

c$ange in t$e recei*ers #e$a*ior, t$e recei*edmessage must go*ern t$e de'inition) T$e sent messagema( #e gar#led in encoding, in transmission, or in t$erecei*ers decoding)

Ans-er CD is incorrect #ecause an organization is,#( de'inition, t-o or more &eo&le gat$ered toget$er'or a common &ur&ose) T$ese &eo&le agree on

organizational goals *ia communicating t$eiro#9ecti*es, and management s&ends t$e ma9orit( o'its time in'luencing t$e ac$ie*ement o' goals #(communicating -it$ ot$er mem#ers o' t$eorganization)

Ans-er %D is incorrect #ecause an organization is,#( de'inition, t-o or more &eo&le gat$ered toget$er'or a common &ur&ose) T$ese &eo&le agree onorganizational goals *ia communicating t$eiro#9ecti*es, and management s&ends t$e ma9orit( o'its time in'luencing t$e ac$ie*ement o' goals #(communicating -it$ ot$er mem#ers o' t$eorganization)

21;! Source" C/A 0; //31

Ans-er AD is incorrect #ecause trust, com&etence,o#9ecti*it(, and $ig$ et$ical standards are im&ortant inc$anging attitudes)

Ans-er +D is correct) Presenting man( di''erentissues in as s$ort a time as &ossi#le -ill con'use t$elistener and cause t$e message to #e lost ordisregarded) To con*e( a &ersuasi*e messagee''ecti*el(, t$e communicator s$ould ma5e a clear&resentation t$at 'ocuses on t$e ultimate o#9ecti*e)T$e argument s$ould #e stated one idea at a time,and unrelated su#9ects and 9um&ing 'rom issue toissue s$ould #e a*oided) T$e &resentation s$ouldguide t$e reci&ient o' t$e communication directl( tot$e desired conclusion)

Ans-er CD is incorrect #ecause e''ecti*e &ersuasiondemands 'le:i#ilit( so t$at t$e arguments &resented$a*e a #etter c$ance o' c$anging t$e &ersonsattitudes)

Ans-er %D is incorrect #ecause, to con*e( a&ersuasi*e message e''ecti*el(, t$e communicators$ould ma5e a clear &resentation t$at 'ocuses on t$eultimate o#9ecti*e)

21! Source" C/A 0; //3;

Ans-er AD is incorrect #ecause non*er#alcommunication is $ea*il( in'luenced #( culture) ore:am&le, a nod o' t$e $ead ma( $a*e o&&osite

meanings in di''erent cultures)

Ans-er +D is correct) ?on*er#al communication#od( languageD consists o' 'acial e:&ressions, *ocalintonations, &osture, gestures, and a&&earance, and&$(sical distance) T$us, #( its nature, non*er#alcommunication is muc$ less &recise t$an *er#alcommunication)

Ans-er CD is incorrect #ecause non*er#alcommunication is not necessaril( more trut$'ul)



Ans-er %D is incorrect #ecause non*er#alcommunication can sometimes con*e( morein'ormation)

21! Source" C/A 0; //312

Ans-er AD is incorrect #ecause use o' a com&uterdata#ase ma( not #e necessar()

Ans-er +D is correct) Pro&er &resentation o'researc$ material re7uires clear documentation o'sources) T$e &ur&ose is to allo- ot$ers to *eri'( t$ein'ormation and conclusions gi*en) /n 'inancialre&orting, documentation is es&eciall( im&ortant#ecause o' t$e necessit( to ad$ere to GAAP)

Ans-er CD is incorrect #ecause &resenting allrele*ant and material 'acts is desira#le)

Ans-er %D is incorrect #ecause &resenting allrele*ant and material 'acts is desira#le)

21>! Source" C/A 0; //314

Ans-er AD is incorrect #ecause t$e *alidit( andrelia#ilit( o' eac$ 7uestion are e:tremel( im&ortant)+ias and am#iguit( must #e a*oided)

Ans-er +D is incorrect #ecause t$e *alidit( andrelia#ilit( o' eac$ 7uestion are e:tremel( im&ortant)+ias and am#iguit( must #e a*oided)

Ans-er CD is correct) Man( t(&es o' 7uestions can#e used) Questions can #e multi&le3c$oice,c$ec5lists, 'ill3in3t$e3#lan5, essa(, 6i5ert scales, itemso&tions indicating degrees o' agreement ordisagreementD, etc)

Ans-er %D is incorrect #ecause 7uestions can #emulti&le3c$oice, c$ec5lists, 'ill3in3t$e3#lan5, essa(,6i5ert scales, items o&tions indicating degrees o'agreement or disagreementD, etc)

218! Source" C/A 0; //31

Ans-er AD is incorrect #ecause a c$ec5list ma( omit'actors t$e im&ortance o' -$ic$ could not #e'oreseen)

Ans-er +D is incorrect #ecause eac$ item -ill not #eo' e7ual signi'icance)

Ans-er CD is correct) C$ec5lists increase t$euni'ormit( o' data ac7uisition) T$e( ensure t$at a

standard a&&roac$ to assessing audit ris5 is ta5enand minimize t$e &ossi#ilit( o' omitting considerationo' 'actors t$at can #e antici&ated)

Ans-er %D is incorrect #ecause a c$ec5list does notsu#stitute 'or t$e sound &ro'essional 9udgment neededto understand t$e &rocess o' assessing audit ris5)

21! Source" C/A 0; //3;4

Ans-er AD is correct) lo-c$arting is a use'ul tool

'or s(stems de*elo&ment as -ell as understanding t$einternal control structure) A 'lo-c$art is a &ictorialdiagram o' t$e de'inition, anal(sis, or solution o' a&ro#lem in -$ic$ s(m#ols are used to re&resento&erations, data 'lo-, e7ui&ment, etc) A s(stems'lo-c$art &ro*ides an o*erall *ie- o' t$e in&uts,&rocesses, and out&uts o' a s(stem, suc$ as a set o'interacting de&artments)

Ans-er +D is incorrect #ecause a *ertical 'lo-c$artdoes not $ig$lig$t t$e interaction #et-eende&artments)

Ans-er CD is incorrect #ecause a Gantt c$art is nota tool 'or documenting &rocedures) Gantt c$artst(&icall( are used in industr( as a met$od o'recording &rogress to-ard goals 'or em&lo(ees andmac$iner()

Ans-er %D is incorrect #ecause an internal control7uestionnaire does not $ig$lig$t t$e interaction#et-een de&artments)

220! Source" C/A 0; //311

Ans-er AD is incorrect #ecause memos are usuall(s$ort, #ut some can #e lengt$( re&orts)

Ans-er +D is incorrect #ecause &assi*e *oice iso'ten -ordier and more a-5-ard t$an acti*e *oice,-$ic$ is stronger and more *i*id)

Ans-er CD is correct) Memos can *ar( considera#l(in tone, de&ending on -$at t$e( are a#out and $o-t$e( -ill #e circulated) Some are 7uite 'ormal, -$ileot$ers are in'ormal, de&ending on man( 'actors i)e),message, circulation, etc)D)

Ans-er %D is incorrect #ecause memos s$ould $a*et$e c$aracteristics o' good -riting) T$e( s$ould a*oidunnecessar( *er#iage, and readers s$ould gras& t$emeaning 7uic5l( and easil()

221! Source" C/A 0; //3@H10

Ans-er AD is incorrect #ecause t$e 'irms onl(interest is in maintaining a good relations$i& -it$ along3term su&&lier) =it$out im&ortant su#stanti*egoals, t$ere is no #asis 'or colla#oration)

Ans-er +D is incorrect #ecause t$e desire tomaintain good relations -it$ t$e su&&lier ma5escom&etition ina&&ro&riate)

Ans-er CD is correct) T$e su&&lier s$ould #eallo-ed to ta5e t$e lead in ma5ing &ro&osals) T$e

'irm s$ould go along -it$ an(t$ing reasona#le)

Ans-er %D is incorrect #ecause t$e su&&lier needst$e negotiations, so t$e( s$ould not #e a*oided)

222! Source" C/A 0; //3@H11

Ans-er AD is correct) %istri#uti*e #argaining occursin zero3sum conditionsK t$at is, -$at one side gains,t$e ot$er loses) T$e &arties are in 'undamentalo&&osition to eac$ ot$er, and t$eir relations$i& tends



to #e s$ort3term)

Ans-er +D is incorrect #ecause #ot$ &arties ma(gain in integrati*e #argaining)

Ans-er CD is incorrect #ecause attitudes are notsu#stanti*e $ere)

Ans-er %D is incorrect #ecause intraorganizational#argaining is done t$roug$ re&resentati*es)


Ans-er AD is incorrect #ecause -rittencommunication tends to #e more accurate t$an oralcommunication)

Ans-er +D is correct) Oral communication &romotesimmediate 'eed#ac5 so t$at t$e sender 5no-s t$att$e message $as #een clearl( recei*ed #( t$erecei*er)

Ans-er CD is incorrect #ecause alt$oug$ oral

communication is less time3consuming t$an -rittencommunication, immediate 'eed#ac5 is a greaterad*antage)

Ans-er %D is incorrect #ecause &ro*iding a&ermanent record is ad*antageous)


Ans-er AD is incorrect #ecause organizational statusand &o-er di''erences are c$aracteristics t$at ma(in$i#it e''ecti*e communication)

Ans-er +D is incorrect #ecause lac5 o' 'ormalc$annels is a c$aracteristic t$at ma( in$i#it e''ecti*ecommunication)

Ans-er CD is correct) 6istening &ro#lems are&ersonal c$aracteristics, not organizationalc$aracteristics t$at ma( cause communication&ro#lems)

Ans-er %D is incorrect #ecause de&artmental needsand goals are c$aracteristics t$at ma( in$i#it e''ecti*ecommunication)


Ans-er AD is incorrect #ecause managers s&endmore time communicating orall( t$an t$e( docommunicating in -riting)

Ans-er +D is incorrect #ecause -rittencommunication in$i#its 'eed#ac5)

Ans-er CD is correct) +rea5t$roug$s in electronictec$nolog( ma( lead to oral messages #eing recordedand su#se7uentl( -ritten out)

Ans-er %D is incorrect #ecause t$e gra&e*ine&ro*ides accurate in'ormation more o'ten t$an not)


Ans-er AD is incorrect #ecause encouragingem&lo(ee &roducti*it( in*ol*es t$e managersinter&ersonal role)

Ans-er +D is correct) T$e decisional role re7uiresmanagers to ma5e c$oices and #alance di''ering

interests) T$ere'ore, resol*ing a con'lict #et-een t-osu#ordinates 'alls into t$e decisional categor()

Ans-er CD is incorrect #ecause scanning industr(re&orts to sta( current 'ul'ills t$e in'ormational role)

Ans-er %D is incorrect #ecause attending ari##on3cutting ceremon( 'ul'ills t$e managersinter&ersonal role as 'igure$ead)


Ans-er AD is incorrect #ecause &ro9ection is t$etendenc( 'or t$e sender to attri#ute $is$er traits,*alues, and emotions to t$e recei*er and *ice *ersa)

Ans-er +D is correct) Perce&tual errors causemisinter&retation o' t$e intended message) T$e $aloe''ect is t$e e:tra&olation o' a 9udgment a#out onematter to ot$er, &ossi#l( unrelated issues)

Ans-er CD is incorrect #ecause e:&ectanc( is t$etendenc( to allo- &ast e:&erience to in'luence t$eindi*iduals &erce&tion o' t$e ot$er &art()

Ans-er %D is incorrect #ecause stereot(&ing is t$eattri#ution to anot$er &erson o' traits -$ic$ arecommonl( associated -it$ a grou& to -$ic$ t$at&erson #elongs)


Ans-er AD is incorrect #ecause encoding anddecoding are &arts o' t$e communication &rocess t$atcan #e disru&ted #( noise)

Ans-er +D is incorrect #ecause sending is a &art o't$e communication &rocess t$at can #e im&eded #(noise)

Ans-er CD is correct) /nter&retation is a su#&rocesso' &erce&tion) ?oise is a disru&tion t$at im&edes t$ecommunication &rocess)

Ans-er %D is incorrect #ecause encoding anddecoding are &arts o' t$e communication &rocess t$atcan #e disru&ted #( noise)


Ans-er AD is incorrect #ecause selecti*it( is a&erce&tion su#&rocess #( -$ic$ one screens outcertain stimuli to 'ocus on details) =it$out selecti*it(,one -ould #e o*er-$elmed #( sensor( o*erload)

Ans-er +D is incorrect #ecause organization is a&erce&tion su#&rocess #( -$ic$ disorganized stimuli

are grou&ed to gi*e meaning to ot$er-ise



meaningless in'ormation)

Ans-er CD is correct) Perce&tion is t$e &rocesst$roug$ -$ic$ someone gi*es meaning to t$esurrounding en*ironment) Perce&tion consists o' t$reesu#&rocesses" selecti*it(, organization, andinter&retation) O#9ecti*es 'ocus u&on t$e &ur&ose o'communication rat$er t$an t$e recei&t and

inter&retation &erce&tionD)

Ans-er %D is incorrect #ecause inter&retation is a&erce&tion su#&rocess #( -$ic$ meaning is gi*en to aset o' stimuli #ased on t$e indi*iduals e:&erience)


Ans-er AD is correct) T$e communication &rocess$as 'i*e elements" t$e sender, t$e s(m#ols in -$ic$t$e message is encoded, t$e medium t$roug$ -$ic$t$e message is sent, t$e recei*er, and 'eed#ac5)

Ans-er +D is incorrect #ecause t-o directionalcommunication is usuall( most e''ecti*e)

Ans-er CD is incorrect #ecause communication ist$e message recei*ed)

Ans-er %D is incorrect #ecause e''ecti*e managersdo use in'ormal communications)


Ans-er AD is incorrect #ecause inattention ordisinterest in t$e message is an e:am&le o'nonrece&tion in -$ic$ t$e recei*er 'ails to recei*e an(communication)

Ans-er +D is correct) /' #od( language or tone o'*oice send a message di''erent 'rom t$e s&o5en-ords, t$e recei*er -ill not #e clear a#out t$emeaning o' t$e message)

Ans-er CD is incorrect #ecause gesturing tosomeone -$o cannot see t$e gesture is an e:am&le o''ault( c$annel selection)

Ans-er %D is incorrect #ecause t$e senders disli5eo' t$e recei*er is an e:am&le o' inter&ersonal&ro#lems)


Ans-er AD is incorrect #ecause do-n-ardcommunication is 'rom a su&erior to a su#ordinate)

Ans-er +D is incorrect #ecause $ierarc$icalcommunication is eit$er u&-ard or do-n-ard)

Ans-er CD is incorrect #ecause in'ormalcommunication o&erates outside o' 'ormal structuralc$annelsK a gra&e*ine is an e:am&le)

Ans-er %D is correct) Communication can #edo-n-ard 'rom su&erior to su#ordinateD, u&-ard'rom su#ordinate to su&eriorD, or $orizontal 'romone &eer to anot$erD) /t ma( also #e 'ormal orin'ormal) A *ariance re&ort &re&ared in t$e

accounting de&artment and sent to &roductionde&artments is a 'ormal $orizontal communication#ecause it occurs among &eers laterall( t$roug$ ano''iciall( esta#lis$ed c$annel)


Ans-er AD is incorrect #ecause no communicationamong &eers occurred)

Ans-er +D is incorrect #ecause #ot$ 'orms o'communication -ere -it$in t$e 'ormal organizationalstructure)

Ans-er CD is incorrect #ecause #ot$ 'orms o'communication -ere -it$in t$e 'ormal organizationalstructure)

Ans-er %D is correct) Communication can #edo-n-ard 'rom su&erior to su#ordinateD, u&-ard'rom su#ordinate to su&eriorD, or $orizontal 'romone &eer to anot$erD) +ells communication o'*ariance re&orts to $is su#ordinates is do-n-ardcommunication) T$e su#ordinates re&lies are u&-ard

communications)

24;! Source" CMA 0 132>

Ans-er AD is incorrect #ecause in&ut 'or t$e (earl(#udget is a 'orm o' communication t$at is #ot$generated internall( and recei*ed #( a &erson -it$int$e organization)

Ans-er +D is correct) A 'ormal communication isconducted t$roug$ t$e 'ormal structure o' t$eorganization) /n'ormal communication o&eratesoutside o' o''iciall( esta#lis$ed c$annels) An internalcommunication is one t$at is #ot$ generated andrecei*ed -it$in t$e organization) An en*ironmentalim&act statement is generated -it$in t$e organization,#ut t$e reci&ient a go*ernmental #od(D is outside t$eorganization)

Ans-er CD is incorrect #ecause e:&ense re&orts area 'orm o' communication t$at is #ot$ generatedinternall( and recei*ed #( a &erson -it$in t$eorganization)

Ans-er %D is incorrect #ecause sa'et( #ulletins are a'orm o' communication t$at is #ot$ generated

internall( and recei*ed #( a &erson -it$in t$eorganization)


Ans-er AD is incorrect #ecause communication can#e unconscious, e)g), #od( language)

Ans-er +D is incorrect #ecause accounting termscan mean di''erent t$ings to di''erent &eo&leK t$at is-$( some com&anies use an accounting manual to&romote consistent treatment o' similar items)

Ans-er CD is incorrect #ecause accounting re&ortscan add to in'ormation o*erload, &articularl( 'or&eo&le -$o do not understand t$em)



Ans-er %D is correct) Communication #et-eende&artments is sometimes a''ected #( t$e le*el o''unctional s&ecialization -it$in t$ose de&artments)?oise o' an( sort can in$i#it communication, and t$atnoise can #e &$(sical or non&$(sical) An e:am&le o'non&$(sical noise is t$e di''erence in e:&ertise#et-een t$e sender and t$e reci&ient) A sender must

esta#lis$ a climate t$at encourages t$e elimination o'inter&ersonal #arriers to communication)


Ans-er AD is correct) ormal communication isconducted t$roug$ t$e o''iciall( esta#lis$ed structureo' t$e organization) /n'ormal communication o&erates

outside o''iciall( esta#lis$ed structural c$annels) T$egra&e*ine is an e:am&le) Alt$oug$ t$e gra&e*ine isusuall( accurate, it can also carr( gossi& and rumor)

Ans-er +D is incorrect #ecause *ariance anal(sis is a'ormal means o' communication)

Ans-er CD is incorrect #ecause t$e &er'ormancee*aluation s(stem is a 'ormal means o'communication)

Ans-er %D is incorrect #ecause a #udget is a 'ormalmeans o' communication)

24>! Source" CMA 0 1340

Ans-er AD is incorrect #ecause interde&artmentaltas5 'orces are an e:cellent means o' o*ercomingcommunication &ro#lems #et-een de&artments)

Ans-er +D is incorrect #ecause cross training and 9o# rotation are an e:cellent means o' o*ercomingcommunication &ro#lems #et-een de&artments)

Ans-er CD is incorrect #ecause organization3-idesocial e*ents are an e:cellent means o' o*ercomingcommunication &ro#lems #et-een de&artments)

Ans-er %D is correct) .orizontal communication#et-een de&artments is o'ten su#9ect to more&ro#lems t$an eit$er u&-ard or do-n-ardcommunication -it$in a single de&artment) @:am&leso' t$ese &ro#lems include t$e use o' tec$nical termsunderstood #( onl( one side in t$e communication&rocess, 'ault( c$annel selection, and inter&ersonal&ro#lems) To o*ercome t$ese di''iculties, t$e sendermust encode t$e message in t$e conte:t o' t$erecei*ers &erce&tionsK t$at is, t$e sender mustunderstand t$e recei*er) T$e sender must esta#lis$ an

inter&ersonal climate t$at encourages t$e eliminationo' inter&ersonal #arriers to communication) A&er'ormance a&&raisal &re&ared #( t$e accountantssu&er*isor -ill not $el& t$e accountant understand t$e&erce&tions o' &eo&le in ot$er de&artments)

248! Source" C/A 0; //3;8

Ans-er AD is correct) /n a sentence using t$e&assi*e *oice, t$e grammatical su#9ect is also t$eo#9ect o' t$e *er#s action) T$is sentence is an

e:am&le o' t$e &assi*e *oice #ecause t$e *er# -ill#e conductedD is &assi*e)

Ans-er +D is incorrect #ecause t$e *er# ma5eD isacti*e)

Ans-er CD is incorrect #ecause t$e *er# re&ortsDis acti*e)

Ans-er %D is incorrect #ecause t$e *er# cannotrecommendD is acti*e)

24! Source" C/A 0; //3;

Ans-er AD is incorrect #ecause ma5e anac7uisition s$ould #e re&laced #( ac7uire)

Ans-er +D is incorrect #ecause t$e #etter sentenceis T$e securit( de&artment eliminated o*ertime)

Ans-er CD is incorrect #ecause &ro*ide assistanceto s$ould #e re&laced #( assist)

Ans-er %D is correct) T$is ans-er is correct

#ecause it is t$e onl( sentence -it$out a concealed*er#) @ac$ o' t$e ot$er sentences includes a -ord(&$rase in -$ic$ a noun e''ecti*el( re&laces t$e *er#)

2;0! Source" C/A 11 //31

Ans-er AD is correct) %i''usion tem&oraril( lea*est$e con'lict unresol*ed) Smoot$ing do-n&la(ingdi''erences and em&$asizing common interestsD andcom&romise re7uiring eac$ &art( to ma5econcessionsD are di''usion a&&roac$es to con'lictmanagement) T$e disad*antage is t$at t$e underl(ing&ro#lems remain unresol*ed -$ile t$e lesscontro*ersial issues are #eing addressed 'irst)

Ans-er +D is incorrect #ecause di''erences aredo-n&la(ed -$ile using a di''usion a&&roac$)

Ans-er CD is incorrect #ecause di''usion addressesissues o' con'lict)

Ans-er %D is incorrect #ecause directl( addressingt$e con'lict is a con'rontational a&&roac$)

2;1! Source" C/A 11; //32

Ans-er AD is correct) Good #usiness -riting st(le isconcise, clear, co$erent, correct, credi#le, natural,&ositi*e, interesting, and reada#le) /t treats recei*ers-it$ res&ect #( sending a courteous message) /t isalso suita#le to t$e medium o' &resentation and

deli*er() Good #usiness -riting st(le &ro*ides clear,de*elo&ed ideas #ut a*oids o*erstatement) /t alsocon*e(s t$e message uno#trusi*el() T$e -ritings$ould not call attention to itsel')

Ans-er +D is incorrect #ecause treating all recei*ers-it$ res&ect is a c$aracteristic o' good #usiness st(le)

Ans-er CD is incorrect #ecause using a suita#le-riting st(le 'or t$e met$od o' &resentation anddeli*er( is a c$aracteristic o' good #usiness st(le)



Ans-er %D is incorrect #ecause de*elo&ing ideas

-it$out o*erstating is a c$aracteristic o' good#usiness st(le)

2;2! Source" C/A 11 //34

Ans-er AD is correct) A t(&ical se7uence o'arguments in a &ersuasi*e message &laces strongarguments 'irst and last, -it$ -ea5er arguments andre'utations o' o&&osing arguments in t$e middle) T$ereasons 'or t$is ordering are t$e &rimar( and recenc(&rinci&les) Peo&le tend to remem#er #est -$at t$e(read or $ear 'irst and last) T$e middle sectionincludes -ea5er arguments) /t also is t$e a&&ro&riatelocation o' counterarguments) Selecti*e c$oice o' t$eo&&onents arguments t$at can #e success'ull(re#utted can #e *er( e''ecti*e) .o-e*er, mention o't$e o&&onents arguments t$at cannot #e re'uted -ill-ea5en t$e &ersuaders case)

Ans-er +D is incorrect #ecause attac5ing strongarguments ma( $el& t$e o&&onent) Re'uting -ea5erarguments s$o-s t$at t$e o&&osing &osition $as

-ea5nesses)

Ans-er CD is incorrect #ecause an attac5 on t$ec$aracter o' t$e o&&onent is not a rational #usinessstrateg() /t ma( $urt t$e &ersuader more t$an it -ill$el&)

Ans-er %D is incorrect #ecause t$e last &art o' t$emessage s$ould mo*e readers or listeners to action) /tis a &art o' t$e message t$e audience -ill remem#er)

2;4! Source" C/A 02 ///31

Ans-er AD is incorrect #ecause t$e message -asrecei*ed e:actl( as transmitted)

Ans-er +D is incorrect #ecause sender $ad t$ecorrect &erce&tion o' t$e message as it -as actuall(encoded)

Ans-er CD is correct) @ncoding is t$e senders&ac5aging o' an idea 'or #etter understanding) /tentails translating t$e message into s(m#ols t$at can#e transmitted t$roug$ t$e c$osen medium o'communication and t$en decoded #( t$e reci&ient) /nt$is e:am&le, t$e senders -ording o' t$e message-as misleading)

Ans-er %D is incorrect #ecause no transmissionerrors occurred)

2;;! Source" C/A 02 ///320

Ans-er AD is incorrect #ecause -ords -ere&ro&erl( decoded)

Ans-er +D is incorrect #ecause t$e medium -asca&a#le o' com&leting t$e e:c$ange)

Ans-er CD is correct) +ecause o' 'ault( encoding,t$e message -as o&en to t-o di''erentinter&retations) T$e committee c$ose t$e -rong one)

Ans-er %D is incorrect #ecause t$e action matc$edt$e committees understanding o' t$e message)

2;! Source" C/A 11 //341

Ans-er AD is incorrect #ecause no 'ormalcommunication -as sent #( management)

Ans-er +D is incorrect #ecause no 'ormalcommunication -as sent #( management)

Ans-er CD is correct) Managements lac5 o' 'ormalcommunication regarding &ossi#le do-nsizing causedt$e em&lo(ees to dra- t$eir o-n negati*econclusions #ased on a managers actions)Management s$ould 'ormall( communicate t$ereasons 'or eliminating t$e use o' tem&orar(em&lo(ees or re'ute t$e rumor a#out do-nsizing)

Ans-er %D is incorrect #ecause no 'ormalcommunication -as sent #( management)

2;! Source" C/A 04 ///32

Ans-er AD is correct) ?oise in t$e communicationc$annel re'ers to an( disru&tion t$at im&edes t$eencoding, sending, or recei&t o' a message, suc$ as#eing interru&ted #( se*eral tele&$one calls -$ileissuing instructions)

Ans-er +D is incorrect #ecause non*er#al 'eed#ac5,or #od( language, encom&asses t$e 'aciale:&ressions, gestures, and &osture t$at send *ariousmessages)

Ans-er CD is incorrect #ecause semantics is t$estud( o' meaning in -ords)

Ans-er %D is incorrect #ecause closure is t$e&rocess o' 'illing in t$e #lan5s o' an incom&letemessage)

2;>! Source" C/A 04 ///32>

Ans-er AD is incorrect #ecause t$e #u(er -illreadil( understand t$at sD$e $as #een 'ired)

Ans-er +D is correct) /n t$e communications&rocess, t$e medium is t$e c$annel t$roug$ -$ic$ t$ecommunication 'lo-s) T$e de'ect in t$is case -as t$ec$annel c$osen to in'orm t$e em&lo(ee o' $is$er losso' 9o#) T$e su&er*isor s$ould $a*e s&o5en directl(-it$ t$e em&lo(ee)

Ans-er CD is incorrect #ecause t$e #u(ers

su&er*isor s$ould $a*e con*e(ed t$e ne-s o' t$etermination)

Ans-er %D is incorrect #ecause t$ere is no noiseinter'erenceD in t$e communication c$annel)

2;8! Source" C/A 04 ///328

Ans-er AD is incorrect #ecause, alt$oug$ t$emessage s$ould also #e routed t$roug$ t$e &ersonnelde&artment, t$e noti'ication o' a termination



a&&ro&riatel( comes 'rom t$e direct su&erior)

Ans-er +D is incorrect #ecause t$e memorandumincluded t$e reasons 'or t$e termination)

Ans-er CD is correct) T$e communications &rocess$as 'i*e elements" 1D t$e sender o' t$e message, 2Ds(m#ols used to encode t$e message, 4D t$e medium

c$osen to send t$e message, ;D t$e recei*er o' t$emessage, and D 'eed#ac5 ac5no-ledginginter&retation o' t$e message #( t$e recei*er)+ecause t$e su&er*isor and #u(er $a*e con'licting*acation sc$edules, no &ossi#ilit( e:ists 'or 'eed#ac5,and t$e #u(er is not re'erred to an(one else in t$eorganization 'or an( additional in'ormation)

Ans-er %D is incorrect #ecause communication o' adirect 9o#3related im&act s$ould #e transmitted #( t$eem&lo(ees immediate su&erior)

2;! Source" C/A 11 //344

Ans-er AD is correct) T$e con'lict managementtec$ni7ue t$at in*ol*es 'ace3to3'ace meetings is

&ro#lem sol*ing) Pro#lem sol*ing is a means o'con'ronting t$e con'lict and remo*ing its causes) T$eem&$asis is on 'acts and solutions, not &ersonalitiesand assignment o' #lame)

Ans-er +D is incorrect #ecause e:&ansion o'resources addresses con'licts t$at arise 'rom scarcit()

Ans-er CD is incorrect #ecause t$e auditor is notusing 'ormal aut$orit()

Ans-er %D is incorrect #ecause t$e auditor is notusing #e$a*ioral tec$ni7ues to c$ange attitudes and#e$a*ior)

20! Source" C/A 0 //34

Ans-er AD is incorrect #ecause trust, com&etence,o#9ecti*it(, and $ig$ et$ical standards are im&ortant inc$anging attitudes)

Ans-er +D is correct) Presenting man( di''erentissues in as s$ort a time as &ossi#le -ill con'use t$elistener and cause t$e message to #e lost ordisregarded) To con*e( a &ersuasi*e messagee''ecti*el(, t$e communicator s$ould ma5e a clear&resentation t$at 'ocuses on t$e ultimate o#9ecti*e)T$e argument s$ould #e stated one idea at a time,and unrelated su#9ects and 9um&ing 'rom issue toissue s$ould #e a*oided) T$e &resentation s$ouldguide t$e reci&ient o' t$e communication directl( tot$e desired conclusion)

Ans-er CD is incorrect #ecause, alt$oug$ rationaland o#9ecti*e e*idence is im&ortant, one also s$ouldtr( to understand a &ersons lo*es, $ates, 'ears, and'rustrations) T$is in'ormation can t$en #e used todesign -$at to sa( and $o- to sa( it to e''ecti*el(c$ange t$e &ersons attitudes)

Ans-er %D is incorrect #ecause e''ecti*e &ersuasiondemands 'le:i#ilit( so t$at arguments &resented $a*ea #etter c$ance o' c$anging t$e &ersons attitudes)

21! Source" C/A 0; //3@H

Ans-er AD is incorrect #ecause t$ese met$ods ma(slo- do-n a meeting)

Ans-er +D is correct) 6istening entails decoding andunderstanding t$e 'irst message sent) T$e sender t$en

#ecomes a listener -it$ res&ect to t$e 'eed#ac5).ence, listening is necessar( at #ot$ ends o' t$ecommunication c$annel) Ot$er aids to e''ecti*elistening are using #od( language to encourage t$es&ea5er, s$o-ing a&&ro&riate emotion to signi'(s(m&at$(, understanding and correcting 'or ones#iases, a*oiding ma5ing &remature 9udgments, and#rie'l( summarizing -$at $as #een said)

Ans-er CD is incorrect #ecause t$ese met$ods ma(or ma( not $el& de&ending on t$e &ur&ose o' t$einter*ie-)

Ans-er %D is incorrect #ecause onl( &ara&$rasingrelates to 'eed#ac5)

22! Source" C/A 11 //320

Ans-er AD is correct) Concentrating on -$at t$es&ea5er is sa(ing is critical to e''ecti*e listening) T$isresult is #est ac$ie*ed #( resisting internal ande:ternal distractions) P$(sical distractions suc$ asnoise, a tendenc( to #e o*erl( a-are o' t$e s&ea5ers&$(sical and ot$er di''erences 'rom t$e listener,'ocusing on interesting details at t$e e:&ense o' ma9or&oints, or emotional reactions to a statement -it$-$ic$ t$e listener disagrees s$ould #e a*oided)

Ans-er +D is incorrect #ecause, gi*en t$at a &ersonlistens 'aster t$an a s&ea5er tal5s, sD$e can re*ie-t$e 5e( conce&ts silentl( -it$out -aiting 'or t$es&ea5er to conclude) T$is &rocess $el&s t$e listenerremem#er t$em #etter -it$out notes)

Ans-er CD is incorrect #ecause seemingl( unrelatedin'ormation ma( #e im&ortant)

Ans-er %D is incorrect #ecause t$e listener s$ouldconcentrate on t$e in'ormation -$ile listening) 6ater,t$at &erson can allo- 'or #ias on #ot$ t$e listeners&art and t$e s&ea5ers &art)

24! Source" C/A 0 //31

Ans-er AD is incorrect #ecause loo5ing a-a( isdiscouraging)

Ans-er +D is incorrect #ecause interru&tions de*alue

t$e s&ea5er and t$e s&ea5ers message)

Ans-er CD is correct) An e''ecti*e listener en$ancest$e communication &rocess #( sending a&&ro&riatenon*er#al signals to t$e s&ea5er) T$us, e*en t$oug$ a&erson can &ro#a#l( listen and do some routine-or5, a listener -$o -is$es to con*e( a &ositi*e andencouraging message s$ould sto& ot$er acti*ities and'ocus com&lete attention on t$e s&ea5er)

Ans-er %D is incorrect #ecause com&lete silencema( a&&ear disa&&ro*ing)



2;! Source" C/A 0 //31

Ans-er AD is incorrect #ecause t$e most e''ecti*emeeting &artici&ants come to meetings &re&ared) T$eagenda and ot$er materials s$ould #e read inad*ance)

Ans-er +D is incorrect #ecause, unless t$e s&ea5eris certain o' ot$ers o&inions or is t$e most &o-er'ul&erson in t$e organizationD, sD$e s$ould not committo a &osition until t$e degree o' su&&ort 'or t$at *ie-can #e estimated)

Ans-er CD is incorrect #ecause ideas s$ould #eresearc$ed in ad*ance o' t$e meeting so t$at t$e&artici&ant a&&ears to #e &re&ared and &roducti*e)

Ans-er %D is correct) Anal(zing t$e audience assistsa s&ea5er to gat$er t$e rig$t in'ormation 'or t$emeeting) Moreo*er, understanding t$e ot$er&artici&ants o&inions and needs ena#les t$e s&ea5erto e:&ress $is$er ideas in t$e -a( #est calculated to#e &ersuasi*e)

2! Source" C/A 0; //3@H10

Ans-er AD is incorrect #ecause t$e 'irms onl(interest is in maintaining a good relations$i& -it$ along3term su&&lier) =it$out im&ortant su#stanti*egoals, t$ere is no #asis 'or colla#oration)

Ans-er +D is incorrect #ecause t$e desire tomaintain good relations -it$ t$e su&&lier ma5escom&etition ina&&ro&riate)

Ans-er CD is correct) T$e su&&lier s$ould #eallo-ed to ta5e t$e lead in ma5ing &ro&osals) T$e'irm s$ould go along -it$ an(t$ing reasona#le)

Ans-er %D is incorrect #ecause t$e su&&lier needst$e negotiations, so t$e( s$ould not #e a*oided)

2! Source" C/A 11; //32

Ans-er AD is incorrect #ecause su&erordinate goalsare s$ared goals t$at can #e ac$ie*ed onl( t$roug$coo&eration)

Ans-er +D is correct) Smoot$ing is a con'lictresolution tec$ni7ue in -$ic$ di''erences aredeem&$asized and common interests o' t$e &artiesare em&$asized) /t $as t$e disad*antage o' not sol*ingt$e underl(ing &ro#lems t$at created t$e con'lict)

Ans-er CD is incorrect #ecause &ro#lem sol*ingin*ol*es identi'(ing and correcting t$e source o' t$econ'lict)

Ans-er %D is incorrect #ecause com&romisere7uires eac$ &art( to gi*e u& somet$ing)

2>! Source" C/A 0 //318

Ans-er AD is incorrect #ecause e3mail is electroniccommunication, not a non*er#al communication)

Ans-er +D is incorrect #ecause t$e &$(sical distance#et-een t$e sender and t$e recei*er and t$e 'aciale:&ressions used -$en s&ea5ing are also non*er#alsignals)

Ans-er CD is incorrect #ecause t$e s&ea5ersunconscious actions are &art o' non*er#al

communication)

Ans-er %D is correct) P$(sical distance and&ositioning con*e( man( non*er#al messages t$atde&end on cultural di''erences) or e:am&le, Americans tend to &re'er a large &ersonal s&ace)acial e:&ressions &ro*ide almost limitless *ariationso' meaning t$an5s to t$e dozens o' 'acial muscles andt$e &ossi#ilities created #( di''erent conte:ts,cultures, and indi*idual &ersonalities) /n addition to'acial e:&ressions, ot$er unconscious actions o' t$es&ea5er a''ect t$e message sent) T$e( includegestures, &osture, mo*ement, touc$, mode o' dress,surroundings, and *oice c$aracteristics)

28! Source" C/A 0 ///31>

Ans-er AD is incorrect #ecause a mediator is aneutral t$ird &art( -$o 'acilitates a negotiated solution#( using &ersuasion and o''ering solutions) .o-e*er,t$e mediator $as no aut$orit( to ma5e a decision)

Ans-er +D is correct) An ar#itrator $as t$e aut$orit(to im&ose an agreement) Ar#itration ma( #ere7uested #( t$e &arties or ma( #e im&osed #( la-or #( t$e terms o' a contract)

Ans-er CD is incorrect #ecause a consultant iss5illed in 'acilitation and communication s5ills #utdoes not $a*e aut$orit( to ma5e a decision) Aconsultant $el&s im&ro*e relations #et-een t$e t-odisagreeing &arties #ut does not o''er s&eci'icsolutions)

Ans-er %D is incorrect #ecause a conciliator&ro*ides an in'ormal communication lin5 #et-een t$et-o &arties #ut does not $a*e aut$orit( to ma5e adecision)

2! Source" C/A 11 ///311

Ans-er AD is incorrect #ecause, -$en using adistri#uti*e3#argaining a&&roac$, t$e manager s$ouldnegotiate a &rice t$at #ot$ t$e manager and t$esu&&lier can agree on)

Ans-er +D is incorrect #ecause a mediator is notused -$en t$e distri#uti*e3#argaining a&&roac$ is

used to resol*e a con'lict)

Ans-er CD is correct) =$en using adistri#uti*e3#argaining a&&roac$, t$e negotiatoro&erates -it$ a ma:imum desired result target &ointDand a minimum acce&ta#le result resistance &ointD inmind) /' t$e ranges o' 'easi#le outcomes as&irationrangesD o*erla&, an agreement is &ossi#le)

Ans-er %D is incorrect #ecause t$e manager s$ouldnot re*eal t$e resistance &oint t$e minimumacce&ta#le resultD) /nstead, sD$e s$ould negotiate to



induce t$e su&&lier to agree to an amount closer tot$e target &oint)

20! Source" C/A 11 ///312

Ans-er AD is correct) T$e #est a&&roac$ tonegotiating a large &urc$ase, assuming t$at #ot$

&arties 'ollo- t$e same a&&roac$, is to re*ie-&re*ious settlements, demands, and concessions todetermine -$at can #e ac$ie*ed) T$e $istor( o' &ast&ractices and interactions tends to de'ine currentstandards o' 'airness in negotiations)

Ans-er +D is incorrect #ecause researc$ indicatest$at &ersonalit( traits $a*e no material direct e''ect ont$e outcome o' negotiation)

Ans-er CD is incorrect #ecause negotiators s$ould#e &re&ared) T$e( s$ould 5no- -$at t$e( -is$ togain and -$at t$eir resistance &oint is)

Ans-er %D is incorrect #ecause a s5illed negotiatoras5s man( 7uestions, is a good listener, is not

de'ensi*e, 'ocuses arguments -ell, and a*oidsirritating t$e o&&onent)

21! Source" C/A 11 ///3

Ans-er AD is correct) Accommodating is a con'lict$andling intention) T$e dimensions o' con'lict $andlingintentions are asserti*eness and coo&eration) Anintention is -$at mediates #et-een ones actual#e$a*ior and ones emotions and &erce&tions) Accommodating entails &lacing anot$er &ersonsinterests a#o*e ones o-n) /t re&resents t$e minimumo' asserti*eness and t$e ma:imum o' coo&eration)or e:am&le, t$e seller s$ould accommodate t$ecustomer #( &ro*iding t$e &roduct t$e customer-ants)

Ans-er +D is incorrect #ecause, in a com&romise,#ot$ &arties gi*e u& somet$ing to reac$ accord) /tre&resents moderate asserti*eness and coo&eration)

Ans-er CD is incorrect #ecause, in a com&etiti*esituation, eac$ &art( see5s to satis'( $is$er o-nneeds -it$out regard to t$e ot$er) /t re&resents t$ema:imum o' asserti*eness and t$e minimum o'coo&eration)

Ans-er %D is incorrect #ecause c$allenging is not acon'lict $andling intention)

22! Source" C/A 0 ///312

Ans-er AD is incorrect #ecause communication#rea5do-ns are con'lict triggers) T-o3-a(communication is a com&le: &rocess t$at is 'raug$t-it$ maintenance &ro#lems)

Ans-er +D is correct) Con'lict triggers includeam#iguous 9urisdictions unclear 9o# #oundariesDKcom&etition 'or scarce resourcesK status di''erentialsKtime &ressuresK &ersonalit( clas$esK unreasona#lestandards, rules, etc)K communication #rea5do-nsKand unrealized e:&ectations) .o-e*er, an a&&eal to

su&erordinate goals is a con'lict resolution tec$ni7ue,not a con'lict trigger)

Ans-er CD is incorrect #ecause &ersonalit( clas$es#et-een an auditor and auditee can destro( t$eauditors use'ulness i' allo-ed to continue)

Ans-er %D is incorrect #ecause some auditees ma(

not res&ect a sta'' auditor i' a signi'icant dis&arit( inorganization status e:ists)

24! Source" C/A 0 ///3;

Ans-er AD is incorrect #ecause aut$oritati*ecommand is a con'lict resolution tec$ni7ue)

Ans-er +D is correct) T$e interactionist *ie- is t$atcon'lict ma( #e constructi*e as -ell as destructi*e#ecause it encourages sel'3criticism, creati*it(, andnecessar( c$ange) Accordingl(, managers ma(decide to stimulate controlled con'lict) Tec$ni7ues 'ort$is &ur&ose ma( include am#iguous or t$reateningcommunicationsK $iring outsiders -it$ di''erent *alues,managerial st(les, attitudes, and #ac5groundsK

designating an indi*idual to argue against t$e ma9orit(o&inions o' t$e grou&K and restructuring t$eorganization to disru&t t$e status 7uo)

Ans-er CD is incorrect #ecause t$e e:&ansion o'resources is a con'lict resolution tec$ni7ue)

Ans-er %D is incorrect #ecause t$e creation o'su&erordinate goals are a con'lict resolutiontec$ni7ue)

2;! Source" C/A 0 ///310

Ans-er AD is correct) Pro#lem sol*ing is a means o'con'ronting t$e con'lict and remo*ing its causes) T$eem&$asis is on 'acts and solutions, not &ersonalitiesand assignment o' #lame) T$e disad*antage is t$at&ro#lem sol*ing ta5es time) /n t$is situation, at$ree3&art( negotiation stressing a -in3-in attitude isa&&ro&riate) ?egotiation s$ould #e 'easi#le #ecauset$e &arties $a*e o*erla&&ing interests)

Ans-er +D is incorrect #ecause 'orcing does notresol*e t$e #asis 'or t$e con'lict and can causeresentment to gro-)

Ans-er CD is incorrect #ecause su&erordinate goalscan #e ac$ie*ed onl( #( #ringing con'licting &artiestoget$er) T$is disagreement is o*er t$e allocation o'scarce resources, o''ice s&ace) One &art( ma( not #einclined to coo&erate unless t$e su&er*isor re7uiressome 'orm o' com&romise)

Ans-er %D is incorrect #ecause a*oidance merel(&ost&ones t$e ine*ita#le 'ace3to3'ace resolution o't$is disagreement)

2! Source" C/A 11 ///38

Ans-er AD is incorrect #ecause em&$asizingcommon ground ma( resol*e t$e con'lict #ut does notallo- eac$ &art( to get -$at sD$e -ants)



Ans-er +D is incorrect #ecause altering attitudes and#e$a*iors t$at cause con'lict does not create a-in3-in situation)

Ans-er CD is incorrect #ecause com&romise 'orceseac$ side to gi*e u& somet$ing o' *alue)

Ans-er %D is correct) @:&anding t$e &ool o' scarce

resources, in t$is case, t$e mone( a*aila#le 'or ca&ital&ro9ects, &ermits #ot$ managers to ac$ie*e $is$ero#9ecti*es -it$out $a*ing to gi*e u& an(t$ing o' *alue)T$us, eac$ side -ins)

2! Source" C/A 11 //31

Ans-er AD is incorrect #ecause accommodation is acon'lict resolution tec$ni7ue)

Ans-er +D is correct) Com&etition is acon'lict3$andling intention c$aracterized #(considera#le asserti*eness t$e degree to -$ic$ t$e&art( see5s to ac$ie*e $is$er goalsD and a lo-degree o' coo&erati*eness t$e degree to -$ic$ t$e&art( attem&ts to satis'( t$e concerns o' ot$ersD)

@ncouraging com&etition stimulates con'lict)

Ans-er CD is incorrect #ecause altering t$estructural *aria#les is a con'lict resolution tec$ni7ue)

Ans-er %D is incorrect #ecause com&romise is acon'lict resolution tec$ni7ue)

2>! Source" C/A 0; ///381

Ans-er AD is incorrect #ecause con'lict triggersinclude am#iguous 9urisdictions unclear 9o##oundariesDK time &ressureK &ersonalit( clas$esKunreasona#le standards, rules, etc)K communication#rea5do-nsK and unrealized e:&ectations)

Ans-er +D is incorrect #ecause con'lict triggersinclude com&etition 'or scarce resourcesK time&ressureK &ersonalit( clas$esK unreasona#lestandards, rules, etc)K communication #rea5do-nsKand unrealized e:&ectations)

Ans-er CD is incorrect #ecause con'lict triggersinclude status di''erentialsK time &ressureK &ersonalit(clas$esK unreasona#le standards, rules, etc)Kcommunication #rea5do-nsK and unrealizede:&ectations)

Ans-er %D is correct) An a&&eal to su&erordinategoals is a means o' resol*ing con'lict) Su&erordinategoals are o*erriding, common goals o' t$e &arties)T$e con'lict can #e resol*ed i' t$e indi*iduals in*ol*ed

understand t$at it is &re*enting t$em 'rom ac$ie*ingmore im&ortant, mutuall( $eld goals)

28! Source" C/A 0 //322

Ans-er AD is incorrect #ecause o&timizing canusuall( disco*er more #ene'its to di*ide)

Ans-er +D is correct) O&timizing or &ro#lem sol*ingentails addressing t$e source o' con'lict and 'indingalternati*e strategies t$at #ene'it all &arties) /t

&romotes coo&erati*e, &ositi*e attitudes t$at trans'erto ot$er organizational #e$a*iors) .ence, o&timizingma( #e -ort$ t$e e:&enditure o' more resources t$anot$er strategies #ecause it im&ro*es t$e 'uturerelations$i& o' t$e &arties)

Ans-er CD is incorrect #ecause, to o&timize, &eo&leneed to t$in5 outside o' esta#lis$ed $a#its to 'ind ne-

#ene'its to di*ide)

Ans-er %D is incorrect #ecause o&timizing ta5esmore time and energ( t$an ot$er con'lict resolutionstrategies)

2! Source" C/A 0 ///38

Ans-er AD is incorrect #ecause not all con'lict isd(s'unctional)

Ans-er +D is incorrect #ecause some con'lict isd(s'unctional)

Ans-er CD is incorrect #ecause ignoring t$e &ro#lem-ill not sol*e it)

Ans-er %D is correct) T$e interactionist *ie- is t$atcon'lict ma( #e constructi*e as -ell as destructi*e#ecause it encourages sel'3criticism, creati*it(, andnecessar( c$ange) Accordingl(, managers ma(decide to stimulate controlled con'lict) Tec$ni7ues 'ort$is &ur&ose ma( include am#iguous or t$reateningcommunicationsK $iring outsiders -it$ di''erent *alues,managerial st(les, attitudes, and #ac5groundsKdesignating an indi*idual to argue against t$e ma9orit(o&inions o' t$e grou&K and restructuring t$eorganization to disru&t t$e status 7uo) T$us, #ringingin outside managers ma( stimulate con'lict #ut ma(also eliminate com&lacenc( and im&ro*e creati*it()

2>0! Source" C/A 0 //341

Ans-er AD is incorrect #ecause -$et$er con'lict is'unctional de&ends on man( *aria#les) .ence,generalizations a#out t$e e''ect o' organizationalstructure are untena#le) .o-e*er, one $(&ot$esis ist$at con'lict is more li5el( to #e constructi*e -$encreati*e or unstructured decisions must #e made)

Ans-er +D is incorrect #ecause con'lict a*oidancema( #e necessar( in t$e s$ort run #ut does notresol*e t$e underl(ing &ro#lem) Remo*ing t$e causeso' d(s'unctional con'lict is t$e #est long3terma&&roac$)

Ans-er CD is correct) T$e interactionist *ie- $oldst$at constructi*e or 'unctional con'lict is necessar( 'or

an organization to &er'orm e''ecti*el() unctionalcon'lict 'osters sel'3criticism, inno*ation, and t$ea#ilit( to res&ond success'ull( to c$angingcircumstances) /t s$ould #e &romoted, notsu&&ressed)

Ans-er %D is incorrect #ecause con'lict t$at &ointsout di''erences in goals and o#9ecti*es 'acilitatesdiscussion and e*entual gro-t$ and is t$ere'ore#ene'icial)



2>1! Source" C/A 0 //32;

Ans-er AD is correct) Con'lict arises -$en one &art(&ercei*es t$at anot$er &art( $as negati*el( a''ected,or -ill negati*el( a''ect, its interests) .ence,management actions con'lict -it$ t$e educationalinterests o' t$e sta'')

Ans-er +D is incorrect #ecause o#9ecti*e criteria areidenti'ied 'or a &er'ormance e*aluation)

Ans-er CD is incorrect #ecause t$e di*ision o' sta''into se&arate grou&s does not re&resent con'lict)

Ans-er %D is incorrect #ecause &re3assigningstandard audit &rograms does not re&resent con'lict)

2>2! Source" C/A 0 //32

Ans-er AD is incorrect #ecause all o' t$e ans-ersare e:am&les o' t$e traditional *ie- o' moti*ation t$att$e ne- director needs to o*ercome)

Ans-er +D is incorrect #ecause all o' t$e ans-ers

are e:am&les o' t$e traditional *ie- o' moti*ation t$att$e ne- director needs to o*ercome)

Ans-er CD is incorrect #ecause all o' t$e ans-ersare e:am&les o' t$e traditional *ie- o' moti*ation t$att$e ne- director needs to o*ercome)

Ans-er %D is correct) One o' t$e traditional t$eoriesem&$asizes an autocratic *ie- o' management"em&lo(ees do not li5e to -or5 and must #e coercedand controlledK em&lo(ees are &rinci&all( moti*ated#( economic concerns) .ence, &re3set audit&rograms and s&eci'ic rules 'or attendance andassignment com&letion re'lect t$e em&$asis on closecontrol) Standardizing com&ensation is anot$eras&ect o' t$e traditional *ie-)

2>4! Source" C/A 0 //32

Ans-er AD is correct) Communication, structure,and &ersonal *aria#les are t$e #road categories o'conditions t$at ma( result in con'lict) Structuralconditions include t$e size o' t$e -or5 grou&,s&ecialization o' tas5s, t$e clarit( o' lines o' aut$orit(,leaders$i& &ractices, com&ensation sc$emes, and t$einterde&endence o' grou&s) T$us, communication-it$in t$e de&artment is not a structural issue)

Ans-er +D is incorrect #ecause con'lict o' t$e

structural *ariet( tends to #e greatest -$en grou&mem#ers are (ounger and turno*er is $ig$) T$us,

tenure in t$e 9o# and con'lict are in*ersel( related)

Ans-er CD is incorrect #ecause re-ard s(stems arean element o' structure) T$e( ma( stimulate con'lict i'indi*iduals #elie*e t$e( are #eing un'airl(com&ensated)

Ans-er %D is incorrect #ecause size o' t$e grou&and degree o' s&ecialization are t-o elements o'structure in an organization)

2>;! Source" C/A 11 //324

Ans-er AD is incorrect #ecause re'erring t$e matterto t$e auditees su&erior -ill ser*e onl( to alienate t$eauditee)

Ans-er +D is incorrect #ecause -aiting until late int$e da( is unli5el( to -or5) A tired indi*idual is less

li5el( to listen and coo&erate)

Ans-er CD is incorrect #ecause t$e auditee $asdecided t$at sD$e is rig$t and is not li5el( to #erece&ti*e to a logical argument)

Ans-er %D is correct) T$e most e''ecti*e -a( 'or anauditor to gain consensus is to 'ind a &oint on -$ic$t$e auditor and auditee agree) T$is &oint ma( #e ano&ening -edge) T$e auditor s$ould also &racticegenuine listening and understanding and em&$asize&ersuasion, not t$reats)


Ans-er AD is incorrect #ecause t$e #oard -ould #e

consulted initiall( onl( i' t$e immediate su&erior is t$ec$ie' e:ecuti*e o''icer and t$at &erson is in*ol*ed int$e et$ical con'lict)

Ans-er +D is correct) T$e Standards o' @t$icalConduct 'or Practitioners o' Management Accountingand inancial Management state t$at t$e 'inancialmanagermanagement accountant s$ould 'irst discussan et$ical &ro#lem -it$ $is$er immediate su&erior) /'t$e su&erior is in*ol*ed, t$e &ro#lem s$ould #e ta5eninitiall( to t$e ne:t $ig$er managerial le*el)

Ans-er CD is incorrect #ecause unless legall(&rescri#ed, communication o' suc$ &ro#lems toaut$orities or indi*iduals not em&lo(ed or engaged #(t$e organization is not considered a&&ro&riate)

Ans-er %D is incorrect #ecause resignation is a lastresort)


Ans-er AD is incorrect #ecause eac$ standard is*iolated #( a 'inancial managermanagementaccountant -$o 'ails to act u&on disco*ering unet$icalconduct)

Ans-er +D is incorrect #ecause eac$ standard is*iolated #( a 'inancial managermanagementaccountant -$o 'ails to act u&on disco*ering unet$icalconduct)

Ans-er CD is incorrect #ecause eac$ standard is*iolated #( a 'inancial managermanagementaccountant -$o 'ails to act u&on disco*ering unet$icalconduct)

Ans-er %D is correct) A 'inancialmanagermanagement accountant dis&la(s $is$ercom&etence and o#9ecti*it( and maintains integrit( #(ta5ing t$e a&&ro&riate action -it$in t$e organizationto resol*e an et$ical &ro#lem) ailure to act -ouldcondone -rong'ul acts, #reac$ t$e dut( to con*e(un'a*ora#le as -ell as 'a*ora#le in'ormation,



undermine t$e organizations legitimate aims, discreditt$e &ro'ession, and *iolate t$e dut( o' o#9ecti*it(o-ed to users o' t$e su#ordinates -or5 &roduct)

2>>! Source" Pu#lis$er

Ans-er AD is incorrect #ecause t$is course o' action

-ould #e a&&ro&riate onl( 'or t$e c$ie' e:ecuti*eo''icer or 'or $is$er immediate su#ordinate -$en t$eC@O is in*ol*ed in t$e con'lict)

Ans-er +D is incorrect #ecause t$e &ro&er action-ould #e to &resent t$e matter to t$e ne:t $ig$ermanagerial le*el)

Ans-er CD is incorrect #ecause suc$ action isina&&ro&riate unless legall( &rescri#ed)

Ans-er %D is correct) /n t$ese circumstances, t$e&ro#lem s$ould #e discussed -it$ t$e immediatesu&erior unless sD$e is in*ol*ed) /n t$at case, initial&resentation s$ould #e to t$e ne:t $ig$er managerialle*el) /' t$e &ro#lem is not satis'actoril( resol*ed a'terinitial &resentation, t$e 7uestion s$ould #e su#mitted

to t$e ne:t $ig$er le*el)


Ans-er AD is incorrect #ecause, in t$is situation, t$ec$ie' e:ecuti*e o''icer is t$e ne:t $ig$er managerialle*el)

Ans-er +D is incorrect #ecause t$e immediatesu&erior $as &romised or ta5en action to-ardsatis'actor( resolution)

Ans-er CD is incorrect #ecause t$e immediatesu&erior $as &romised or ta5en action to-ardsatis'actor( resolution)

Ans-er %D is correct) According to t$e /MA Codeo' @t$ics, t$e 'inancial managermanagementaccountant s$ould discuss suc$ &ro#lems -it$ t$eimmediate su&erior e:ce&t -$en it a&&ears t$at t$esu&erior is in*ol*ed, in -$ic$ case t$e &ro#lems$ould #e &resented initiall( to t$e ne:t $ig$ermanagerial le*el) /' satis'actor( resolution cannot #eac$ie*ed -$en t$e &ro#lem is initiall( &resented,su#mit t$e issues to t$e ne:t $ig$er managerial le*el)

/' t$e immediate su&erior is t$e c$ie' e:ecuti*e o''icer,or e7ui*alent, t$e acce&ta#le re*ie-ing aut$orit( ma(#e a grou& suc$ as t$e audit committee, e:ecuti*ecommittee, #oard o' directors, #oard o' trustees, or

standard o' con'identialit() T$us, t$e 'inancialmanagermanagement accountant s$ould re'rain 'romdisclosing con'idential in'ormation ac7uired in t$ecourse o' $is$er -or5 e:ce&t -$en aut$orized,unless legall( o#ligated to do so)

Ans-er CD is incorrect #ecause t$e 'inancialmanagermanagement accountant s$ould in'orm

su#ordinates as a&&ro&riate regarding t$econ'identialit( o' in'ormation ac7uired in t$e course o't$eir -or5 and monitor t$eir acti*ities to assure t$emaintenance o' t$at con'identialit()

Ans-er %D is incorrect #ecause t$e 'inancialmanagermanagement accountant is re7uired tore'rain 'rom using or a&&earing to use con'identialin'ormation ac7uired in t$e course o' $is$er -or5 'orunet$ical or illegal ad*antage eit$er &ersonall( ort$roug$ t$ird &arties)


Ans-er AD is correct) One o' t$e res&onsi#ilities o't$e 'inancial managermanagement accountant under

t$e integrit( standard is to recognize and

communicate &ro'essional limitations or ot$erconstraints t$at -ould &reclude res&onsi#le 9udgmentor success'ul &er'ormance o' an acti*it()

Ans-er +D is incorrect #ecause t$e o#9ecti*it(standard re7uires t$e 'inancial managermanagementaccountant to disclose 'ull( all rele*ant in'ormationt$at could reasona#l( #e e:&ected to in'luence anintended users understanding o' t$e re&orts,comments, and recommendations &resented)

Ans-er CD is incorrect #ecause t$e con'identialit(standard re7uires t$e 'inancial managermanagementaccountant to re'rain 'rom disclosing con'identialin'ormation ac7uired in t$e course o' $is$er -or5e:ce&t -$en aut$orized, unless legall( o#ligated to doso)

Ans-er %D is incorrect #ecause t$e integrit(standard re7uires t$e 'inancial manager managementaccountant to re'use an( gi't, 'a*or, or $os&italit(t$at -ould in'luence or -ould a&&ear to in'luence$is$er actions)

01G - Organizational Structures Management and Communication

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Transcript of 01G - Organizational Structures Management and Communication