> Question 2 Which of the following is a disadvantage of decentralization? Managers receive training and experience to allow advancement in the organization. Unit managers may not understand the big picture of the company. Management does not have time to concentrate on long-term strategic planning. Unit managers have decreased motivation and retention. The four perspectives of the balanced Scorecard include all of the following except: learning and growth. financial customer. external business process. The account balances for Kennedy Inc's accounts payable for the years 2017-2020 were as follows: 2020 2019 2018 2017 $235.000 $245,000 $215,000 $220,000 In a trend analysis, Kennedy Inc. would report accounts payable for 2020 as: 106.82% (4.08%) 6.82% 109.30% 95.92% 3.2 pts Direct materials variances, direct labor variances, return on investment, residual income and EVA are performance measures that are: Quantitative: No; Lagging: Yes Quantitative: Yes: Logging: Yes Quantitative: Yes: Longing: No Quantitative: No; Lagring: No need