Library / Management Accounting Principles Framework
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MA.9:4.1 - Recover the account and how people use it

Identify the measured quantity, calculation, participant and decision or reward it affects. Ask the affected people what actions they can take and how the account enters the choice.

Recover the intended result and the relevant resource, monetary and service consequences. MA.1–4 supply missing meanings; MA.6 distinguishes a forecast from a target or resource request.