1. Employees commit dysfunctional behaviours in response to the management accounting systems implemented by their organisation. Explain the term dysfunctional behaviour by giving an example. Why would employees commit dysfunctional behaviours? Why are dysfunctional behaviours considered unethical?
2. Life-cycle costing is also known as "from cradle to grave" cost analysis. At which stage the reduction of costs in a life-cycle costing system is usually achieved? Why?
3. According to Kohn (1993), incentive plan in an organisation may fail. Why?