For control decisions, emphasis is placed on which role(s) of managerial accounting? A) Problem-solving B) Scorekeeping C) Attention-directing D) Both (B) and (C)

What “control decisions” mean in managerial accounting

Control is about making sure operations stay on track. Managers compare actual results to budgets or standards, then decide what corrective actions are needed.

How the managerial accounting roles map to control

• Scorekeeping: collecting and reporting results (costs, revenues, variances) so performance can be evaluated.
• Attention-directing: pointing managers to areas that need investigation, such as large unfavorable variances or unusual trends.
• Problem-solving: more tied to planning and choosing among alternatives (special orders, make-or-buy, pricing decisions), not day-to-day control.

Picking the best option

Because control uses both performance measurement and variance highlighting, the correct choice is D) both (B) and (C).