First, read the article entitled Alphabet Soup: Good for You or an Indigestible Stew? and then consider the following quote from The Goal, [m]ost people havent been managing according to the goal. Explain what you think is meant by this statement. Additionally, how do you think most companies deal with the issue of bottlenecks? Provide an example of how you have seen an organization cope with bottlenecks in a current or previous job.

Part II: The Goal presents some examples of how managerial accounting information can be used poorly or ineffectively. Agency theory is a theory from economics that examines the relationship between principles and agents. In particular, the potential issues that can arise from that relationship such as the agency problem.

First, read the article (the link can be found under the Module Four tab) on Agency Theory. After reading the article, identify an example situation in which managerial accounting could be misused in an unethical manner. How might you overcome that issue as a manager?