21. Carolina, the accountant for Duke Manufacturing, tells Jacob, who works in customer service for Duke, that that their companys customer satisfaction rating predicts sales revenue in dollars. Carolinas comment indicates that the customer satisfaction rating is

	a.	a leading indicator
	b.	a lagging indicator
	c.	both a leading and a lagging indicator
	d.	a nonfinancial metric

22. The signs that a manager is subject to motivated reasoning include all of the following except

	a.	the manager ignores bad news
	b.	the manager ignores good news
	c.	the manager relies too heavily on good news
	d.	the manage stops gathering information when results look good

23. Which of the following is an example of a strategic performance measurement system?

	a.	product costing system
	b.	lean management system
	c.	standard cost system
	d.	balanced scorecard

24. The index developed to help assess a companys sustainability efforts is the

	a.	Dow Jones Sustainability Index
	b.	United Nations Sustainability and Human Development Index
	c.	SEC Sustainability Index
	d.	World Bank Index

25. Which of the following statements about performance targets is true?

	a.	Performance targets are the same thing as performance metrics.
	b.	Performance targets are the same thing as strategic initiatives.
	c.	Performance targets are levels of improvement that management wants to achieve for performance metrics.
	d.	Performance targets have nothing to do with performance metrics.