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Test Bank for Cost Management: Measuring, Monitoring, and Motivating Performance, 3rd Canadian Edition by Leslie G. Eldenburg 27,95 €
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Test Bank for Cost Management: Measuring, Monitoring, and Motivating Performance, 3rd Canadian Edition by Leslie G. Eldenburg
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Test Bank for Cost Management: Measuring, Monitoring, and Motivating Performance, 3rd Canadian Edition by Leslie G. Eldenburg. Complete chapters are included with answers. The Role of Accounting Information in Ethical Management Decision Making Cost Concepts, Behaviour, and Estimation Cost-Vol...

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Información del documento

  • 20 de septiembre de 2024
  • 1246
  • 2023/2024
  • Examen
  • Preguntas y respuestas

Temas

  • cost management
  • measuring
  • monitoring
  • motivating
  • performance
  • 3ce
  • 3rd
  • canadian
  • edition
  • eldenburg
  • mcqs
  • test bank

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  • Cost Accounting
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Note: The Chapters in this test bank document are displayed in reverse
order, with the last chapter appearing first. This change ensures all
chapters are included in this document.Feel free to preview first few
pages for this test bank to verify the document. Thanks for your
attention.

, CHAPTER 20
SUSTAINABILITY ACCOUNTING
CHAPTER LEARNING OBJECTIVES

1. Explain sustainability and sustainable management.


2. Discuss sustainability accounting, sustainability management accounting, and
sustainability reporting.


3. Identify and explain the motivations and frameworks for external sustainability
reporting.


4. Explain the use of management accounting tools for sustainability management and
reporting.


5. Discuss the future direction of cost accounting.

,20 - 2 Test Bank for Cost Management, Third Canadian Edition


TRUE-FALSE STATEMENTS

1. Management accountants contribute to sustainability efforts by establishing internal and
external measurement and reporting processes.

Answer: True

Difficulty: Easy
Learning Objective: Explain sustainability and sustainable management.
CPA: Management Accounting
Bloomcode: Knowledge


2. “Sustainable management” is the ability to direct the course of an enterprise in ways that
reduce all forms of capital (human, natural, manufactured, and financial).

Answer: False

Difficulty: Easy
Learning Objective: Explain sustainability and sustainable management.
CPA: Management Accounting
Bloomcode: Knowledge


3. The triple bottom line includes economic, environmental, and social considerations.

Answer: True

Difficulty: Easy
Learning Objective: Explain sustainability and sustainable management.
CPA: Management Accounting
Bloomcode: Knowledge


4. The triple bottom line refers to the effect in which a company’s profit increases by three-fold
when they begin to consider environmental and social aspects.

Answer: False

Difficulty: Easy
Learning Objective: Explain sustainability and sustainable management.
CPA: Management Accounting
Bloomcode: Knowledge


5. Internal impacts are costs and benefits inside the organization that are recognized in the
entity’s conventional accounting system.

Answer: True

, Sustainability Accounting 20 - 3



Difficulty: Easy
Learning Objective: Explain sustainability and sustainable management.
CPA: Management Accounting
Bloomcode: Knowledge


6. External impacts are costs and benefits that are recognized in the entity’s accounting system,
but the information for the values are generated outside the organization.

Answer: False

Difficulty: Easy
Learning Objective: Explain sustainability and sustainable management.
CPA: Management Accounting
Bloomcode: Knowledge


7. Sustainable development is development that meets the needs of current generations without
comprising the ability of future generations.

Answer: True

Difficulty: Easy
Learning Objective: Explain sustainability and sustainable management.
CPA: Management Accounting
Bloomcode: Knowledge


8. The cost and availability of raw materials are external impacts for a manufacturer.

Answer: False

Difficulty: Easy
Learning Objective: Explain sustainability and sustainable management.
CPA: Management Accounting
Bloomcode: Knowledge


9. Strategies are plans that managers develop to take advantage of core competencies while
working toward the organization’s vision.

Answer: True

Difficulty: Easy
Learning Objective: Explain sustainability and sustainable management.
CPA: Management Accounting
Bloomcode: Knowledge


10. The feedback loop is only intended to involve an organization’s managers.

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