AICPA Behavior Management Techniques 3 — Questions and Answers
Question 1: In the context of organizational behavior, what does the ABC model stand for?
- Ability, Behavior, Consequence
- Antecedent, Behavior, Consequence (Correct answer)
- Assessment, Baseline, Control
- Action, Belief, Change
Correct answer: Antecedent, Behavior, Consequence
The ABC model represents Antecedent (trigger), Behavior (the action), and Consequence (the outcome), forming the foundation of behavior analysis.
Question 2: A CPA firm implements a policy where employees who complete CPE requirements on time avoid losing their performance bonus. This motivational approach primarily uses:
- Positive reinforcement
- Negative reinforcement
- Avoidance learning (Correct answer)
- Punishment by removal
Correct answer: Avoidance learning
Avoidance learning occurs when individuals change their behavior to avoid a negative consequence, which is maintaining performance to avoid losing a bonus.
Question 3: Which behavioral approach assumes that behavior is primarily determined by its consequences rather than internal mental states?
- Cognitive behavioral theory
- Radical behaviorism (Correct answer)
- Social learning theory
- Humanistic psychology
Correct answer: Radical behaviorism
Radical behaviorism, associated with B.F. Skinner, holds that behavior is entirely a function of its environmental consequences without appeal to internal states.
Question 4: During a performance review, a manager gives specific, timely feedback about a behavior that needs improvement. This practice aligns most closely with which behavior management principle?
- Contingent reinforcement (Correct answer)
- Stimulus generalization
- Behavior chaining
- Latent learning
Correct answer: Contingent reinforcement
Contingent reinforcement means feedback or consequences are directly tied to specific behaviors, making them more effective in shaping performance.
Question 5: An accounting firm trains new hires by linking a series of individually learned tasks into a complete audit procedure. This technique is called:
- Shaping
- Chaining (Correct answer)
- Fading
- Modeling
Correct answer: Chaining
Chaining links separately learned behaviors into a sequence to form a complex behavioral routine, such as an end-to-end audit process.
Question 6: According to social learning theory, employees are most likely to adopt a new professional behavior when they:
- Receive a direct financial incentive for the behavior
- Observe a respected colleague being rewarded for the behavior (Correct answer)
- Are required to attend a mandatory training session
- Read about the behavior in the company policy manual
Correct answer: Observe a respected colleague being rewarded for the behavior
Social learning theory (Bandura) emphasizes that observing a credible model being reinforced for a behavior significantly increases the observer's likelihood of adopting it.
Question 7: Which element is most critical for feedback to effectively modify employee behavior?
- Frequency — it must be given as often as possible
- Specificity — it must clearly identify what behavior needs to change (Correct answer)
- Formality — it must be delivered in a written performance review
- Positivity — it must always be framed in encouraging language
Correct answer: Specificity — it must clearly identify what behavior needs to change
Specific feedback that clearly identifies the behavior to change is most effective because it gives the employee actionable information to act on.
AICPA Behavior Management Techniques 3
In the context of organizational behavior, what does the ABC model stand for?