Behavior Management Techniques Flashcards
7 cards from real AICPA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Behavior Management Techniques flashcards as text
A financial services firm introduces a leaderboard showing real-time sales rankings. Which behavior management concept does this primarily leverage?
Answer: Social comparison and competitive motivation
Leaderboards leverage social comparison theory, where individuals are motivated by seeing their standing relative to peers, driving competitive behavior.
Which of the following best describes 'token economy' as applied in an organizational setting?
Answer: A system where employees earn symbolic rewards redeemable for real incentives
Token economies provide symbolic rewards (points, badges, credits) contingent on desired behaviors, which can later be exchanged for meaningful incentives.
In applying behavior modification to improve audit quality, which baseline measurement approach is most appropriate?
Answer: Systematically recording the frequency of specific audit errors over a defined period
An accurate baseline requires systematic, objective frequency data on the target behavior before any intervention is introduced.
Self-monitoring as a behavior change technique requires employees to:
Answer: Track and record their own behavior against a target standard
Self-monitoring involves employees observing and recording their own behavior, which increases self-awareness and promotes voluntary behavior change.
Which ethical concern is most commonly raised when organizations implement systematic behavior modification programs?
Answer: Manipulation and potential violation of employee autonomy
Critics argue that systematic behavior modification can be manipulative because it shapes employee actions through controlled reinforcement without full informed consent.
A partner at a CPA firm consistently models ethical behavior when handling client information. According to Bandura's social cognitive theory, this influences staff primarily through:
Answer: Vicarious learning from observing a credible role model
Bandura's theory holds that observing credible models — especially those who are respected — powerfully shapes the observer's behavior through vicarious learning.
Which of the following is a limitation of using positive reinforcement alone as an organizational behavior management strategy?
Answer: It may not address behaviors that persist because of negative reinforcement elsewhere
Positive reinforcement alone may be insufficient if the undesired behavior is sustained by negative reinforcement in another part of the work environment.