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ACC341 - Topic 9

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  1. 1Which of the following is true about Stakeholder Theory?
    1. AStakeholder Theory can help managers in solving ethical problems, such as the environment, and gives managers a practical framework for assessing and balancing interests as long as normative principles are the foundation upon which decisions are made.
    2. BNormative principles are incorporated into organisational decision making, and it allows managers to give an unbalanced or biased weighting of issues in order to preserve ethical integrity.
    3. CAssessing stakeholders is often based on descriptive, not normative, assumptions.
    4. DAll of the given options are correct.
  2. 2According to Lindblom (1994), which of the following strategies can an organisation adopt when it perceives that its legitimacy is in question because its actions or operations are at variance with society's expectations and values?
    1. ASeek to educate and inform its 'relevant public' about actual changes in the organisation's performance and activities.
    2. BSeek to change the perceptions that 'relevant public' have of the organisation's performance and activities.
    3. CSeek to manipulate perception by deflecting attention from the issue of concern onto other issues to demonstrate how the organisation has fulfilled social expectations.
    4. DAll of the given options are correct.
  3. 3Managerial Stakeholder Theory suggests that annual reports will be used to:
    1. AGain the support of powerful stakeholders
    2. BReport on the activities of management with respect to each stakeholder
    3. CExplain why profits may have been sacrificed in order to respect the minimum rights of some stakeholders
    4. DAll of the given options are correct.
  4. 4The difference between the managerial and moral perspectives of Stakeholder Theory is that:
    1. AThe moral perspective is empirically testable
    2. BThe moral perspective is more 'organisation-centred'
    3. CThe managerial perspective is empirically testable
    4. DThe managerial perspective holds that all stakeholders have certain minimum rights that must not be violated
  5. 5The difference between Positive Accounting Theory and Legitimacy Theory is that:
    1. ALegitimacy Theory does not rely on the assumption that all action is driven by individual self-interest.
    2. BLegitimacy Theory makes no assumptions about the efficiency of markets.
    3. CLegitimacy Theory suggests that organisations have a 'social contract' with society.
    4. DAll of the given options are correct.

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Quiz sobre ACC341 - Topic 9, criado por mentor em 15-09-2014.
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