Assigning responsibility for uncontrollable events Some people and organi- LO 5 zations believe that the discussion of

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Assigning responsibility for uncontrollable events Some people and organi- LO 5 zations believe that the discussion of controllable and uncontrollable events is distracting in the sense that it encourages finger pointing and an excessive preoccupation with assigning blame. These observers argue that it is more im¬ portant to find solutions than to identify responsibility for unacceptable or ac¬ ceptable events.

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(a) What do you think of this argument?

(b) As an organization moves away from assessing and rewarding control¬ lable performance, what changes would you expect to see in its organiza¬ tion structure?

(LO 1)

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Management Accounting

ISBN: 9780130101952

3rd Edition

Authors: Anthony A. Atkinson, Robert S. Kaplan, S. Mark Young, Rajiv D. Banker, Pajiv D. Banker

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