Please refer to the following short case as you answer these questions: After earning both her accounting degree and her CPA license, Barb opened her own public accounting practice. One of her clients was looking for a way to make trans-action processing more effi cient; Barb immediately knew the client needed to invest in general ledger software. She assumed price and ease of use were the most important factors, so she identified three software packages that were both inexpensive and easy to use. The client chose one of the three for installation; a few months later,
Barb conducted a follow-up interview to determine how the software was working.
1. “Identifying” is one of the levels in Steps for Better Thinking. Which element of “identi-
fying” did Barb neglect most seriously?
a. The problem.
b. Relevant information.
c. Uncertainties.
d. Barb did not neglect any element of “identifying.”
2. Gathering information on cost and ease of use for each software package is an element of
___ in Steps for Better Thinking.
a. Identifying
b. Exploring
c. Prioritizing
d. Envisioning
3. “Prioritizing” is one of the levels in Steps for Better Thinking. Who participated in the
prioritizing process?
a. Barb only.
b. The client only.
c. Neither Barb nor the client.
d. Both Barb and the client.
4. Which of the following phrases is most indicative of the “foundation” level of Steps for
Better Thinking?
a. After earning both her accounting degree and her CPA license.
b. Barb opened her own public accounting practice.
c. The client needed to invest in general ledger software.
d. Make transaction processing more efficient.