Buat kuiz
# 1
pilihan
What is the primary focus of management accounting?
- External financial reporting
- Maximizing tax benefits
- Enhancing customer and shareholder value
Sihir Perempuan Penyihir
Ikut Turutan
Universiti
Lain-lain
22
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# 2
pilihan
In IFAC's evolution model, which stage focuses on cost determination and financial control?
- Stage 1
- Stage 3
- Stage 5
# 3
pilihan
Which technique is associated with Stage 2 (1950–1965) of the IFAC model?
- Benchmarking
- Responsibility accounting
- Balanced scorecard
# 4
pilihan
What was a key driver of Stage 3 in the IFAC model?
- Rise of e-commerce
- Increased global competition
- Financial accounting regulations
# 5
pilihan
What does the "Relevance Lost" concept by Johnson & Kaplan highlight?
- Improved data accuracy
- The rise of modern accounting systems
- The outdated nature of traditional management accounting
# 6
pilihan
What is one major criticism mentioned in "Relevance Lost"?
- Too much focus on innovation
- Management accounting was too forward-looking
- Reports were historical and not timely
# 7
pilihan
According to "Relevance Regained," what must management accounting do to stay relevant?
- Focus only on cost-cutting
- Adapt to environmental changes
- Eliminate budgeting
# 8
pilihan
Contemporary management accounting includes which of the following features?
- Inward-looking focus
- Only financial data used
- Use of both financial and non-financial data
# 9
pilihan
Which of the following is a contemporary technique?
- Product costing
- Variance analysis
- Balanced scorecard
# 10
pilihan
One role of management accounting in the new business environment is to:
- Only manage payroll
- Support strategy formulation and implementation
- Focus solely on profit reporting
# 11
pilihan
What soft skill is important for management accountants?
- Manual calculation skills
- Strong verbal and written communication
- Legal drafting expertise
# 12
pilihan
Strategic planning in management accounting involves:
- Short-term budgeting
- Long-term goal alignment with data
- Tax estimation
# 13
pilihan
Traditional management accounting focuses on:
- External innovation
- Strategic issues
- Short-term operational matters
# 14
pilihan
A key change in the business environment affecting management accounting is:
- Decrease in digital tools
- Rise of global competition
- Rejection of strategic partnerships
# 15
pilihan
How does globalization negatively impact management accounting?
- Enhances data accuracy
- Simplifies compliance
- Increases regulatory complexity
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