MA.9:4.2 - Work through the behavior the arrangement encourages

Compare plausible actions under the actual measure and its use. Calculate how each affects the reported result and the consequence the organization or participant needs.

Look for a specific divergence: producing more can lower an assigned unit cost while increasing unsold stock; moving a cost can improve one unit’s account while leaving the total unchanged. The divergence identifies a hypothesis about behavior, not proof that the measure caused an observed action.