Managers use accounting information for many different types of decisions. Accountants must make sure that they produce information that is useful for these various decisions. What type of information – scorekeeping, attention-directing or problem-solving – would managers use for each of the following decisions? Why?

1. Deciding whether to replace a traditional assembly line with a fully automated robotic process.

2. Evaluating the performance of a division for the preceding year.

3. Identifying which products exceeded their budgeted profitability and which ones fell short of their budgets.