Which item is NOT a guideline used by management accountants to assist in strategic and operational decision making?
A)cost-benefit approach
B)behavioral and technical considerations
C)different costs for different purposes
D)balanced scorecard

Question

Quizplus · Accepted Answer

All of the options listed (cost-benefit approach, behavioral and technical considerations, and different costs for different purposes) are guidelines used by management accountants to assist in strategic and operational decision making. The balanced scorecard, however, is a specific tool used to measure performance and communicate objectives and strategies to various stakeholders, and not necessarily a guideline used in decision making.

Which Item Is NOT a Guideline Used by Management Accountants