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Distinguishing between controllable and noncontrollable costs on a performance report may result in: o an increase in the effectiveness of a cost management system. o

Distinguishing between controllable and noncontrollable costs on a performance report may result in:

o an increase in the effectiveness of a cost management system.

o a decrease in goal congruent behavior by managers.

o an increase in the quality of performance information

o an increase in feelings of blame by managers

o an increase in the effectiveness of a cost management system and an increase in the quality of performance information.

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