a 6 Under responsibility accounting, the evaluation of a manager's performance is based on matters the manager: Directly controls Directly and indirectly controls Indirectly controls Has shared responsibility for b d 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 a 7 Incremental analysis is the process of identifying financial data that: Does not change under alternative courses of action Does change under alternative courses of action Only increases between alternative courses of action Only decreases between alternative courses of action b d