a.

b.

What sentence best describes and illustrates the concept of objectivity as it pertains to both management accountants and making better business decisions? With technology increasingly integrated into operational and financial decisions, the idea of objectivity can be outsourced to technology, so management accountants do not have to worry about this issue. Being objective in a business context means that even if personal financial payoffs are reduced, the best decisions must be made for the business. Management accountants, by definition, are employed by organizations so it is difficult for them to be objective in the context of making better business choices. The best way for an organization, and specifically management accountants, to be objective in how they make and evaluate different business decisions is to consult external experts to review internal decisions. Using the terms of the Fraud Triangle, upper management giving everyone in the accounting department a raise except for the staff accountant over cash receipts is an example of: financial pressure for misappropriation of assets. financial pressure for fraudulent operations reporting. opportunity for fraudulent operations reporting. rationalization for misappropriation of assets