The idea of responsibility accounting is straightforward: we hold a manager responsible for those aecounting measures that

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The idea of responsibility accounting is straightforward: we hold a manager responsible for those aecounting measures that teIl us something about that manager's perfonnance. CarefuIly discuss this idea. What daes it mean to hold the manager responsible for an accounting measure? What daes it me an that an accounting measure teIls us something about a manager's perfonnance?

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