AICPA Behavior Management Techniques 3

Question 1

In the context of organizational behavior, what does the ABC model stand for?

Accepted Answer

Antecedent, Behavior, Consequence

Answer

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:

Accepted Answer

Avoidance learning

Answer

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?

Accepted Answer

Radical behaviorism

Answer

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?

Accepted Answer

Contingent reinforcement

Answer

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:

Accepted Answer

Chaining

Answer

Chaining links separately learned behaviors into a sequence to form a complex behavioral routine, such as an end-to-end audit process.

(AICPA) Association of International Certified Professional Accountants Practice Test

(AICPA) Association of International Certified Professional Accountants Practice Test

AICPA Behavior Management Techniques 3