Account For Management Decision Making
Week 6 Learning Resources
Centralized Or Decentralized
Most mid-size to large organizations is structured as either centralized or decentralized businesses. A centralized business is one that is structured to place the major decision-making and strategic planning in a single individual. A decentralized business is the opposite, where the business is divided into segments or groups with the decision-making residing in each of these smaller segments. Both organizational structures have several advantages and disadvantages that affect the managerial accounting functions.
To prepare for this Discussion:
- Review this week’s Learning Resources.
- Identify an organization with which you are familiar and consider its organizational structure with regard to being centralized or decentralized.
Post an analysis of the organizational structure in managerial decision making, to include the following:
- Briefly describe the organization that you chose.
- Explain the organization structure in terms of being centralized or decentralized and how you determined the structure type.
- Describe three advantages to this structure.

Week6LearningResources-AccountForManagmentDecisionMaking.docx

WAL_MBAX_6050_Week06_Part2_assignmentTemplate.xlsx

WAL_MBAX_6050_Week06_Part1_assignmentTemplate.docx
Account For Management Decision Making
Week 6 Learning Resources
Transfer Pricing
Many companies today have multiple divisions located in various countries around the globe. For example, Division A might make shoelaces that it sells to retail outlets, but Division B might make shoes and need laces for those shoes. Division A is able to sell laces to Division B. The question is what price should Division A sell the laces to Division B? This exchange between divisions of the same company is called transfer pricing, which you will explore further in these resources.
· Franklin, M., Graybeal, P., & Cooper, D. (2019). Why it mattersLinks to an external site. . In Principles of accounting, volume 2: Managerial accounting . OpenStax. https://openstax.org/books/principles-managerial-accounting/pages/9-why-it-matters
· Franklin, M., Graybeal, P., & Cooper, D. (2019). 9.1 differentiate between centralized and decentralized managementLinks to an external site. . In Principles of accounting, volume 2: Managerial accounting . OpenStax. https://openstax.org/books/principles-managerial-accounting/pages/9-1-differentiate-between-centralized-and-decentralized-management
· Franklin, M., Graybeal, P., & Cooper, D. (2019). 9.2 describe how decision making differs between centralized and decentralized environmentsLinks to an external site. . In Principles of accounting, volume 2: Managerial accounting . OpenStax. https://openstax.org/books/principles-managerial-accounting/pages/9-2-describe-how-decision-making-differs-between-centralized-and-decentralized-environments
· Franklin, M., Graybeal, P., & Cooper, D. (2019). 9.4 describe the effects of various decisions on performance evaluation of responsibility centersLinks to an external site. . In Principles of accounting, volume 2: Managerial accounting . OpenStax. https://openstax.org/books/principles-managerial-accounting/pages/9-4-describe-the-effects-of-various-decisions-on-performance-evaluation-of-responsibility-centers
· Plante & Moran. (2018, May 3). The perils of basing management decisions on the transfer priceLinks to an external site. . https://www.plantemoran.com/explore-our-thinking/insight/2018/05/the-perils-of-basing-management-decisions-on-the-transfer-price
· Sprague, C. (2021). Tax impact on decisionsLinks to an external site. . In Salem Press Encyclopedia.
· Walden University, LLC. (2021). How to calculate transfer pricing Download How to calculate transfer pricing [PDF].Walden University Canvas. https://waldenu.instructure.com
· Walden University, LLC. (2021). Transfer-pricing methods [Video]. Walden University Canvas. https://waldenu.instructure.com
· Walden University, LLC. (2021). Transfer pricing Download Transfer pricing [PDF]. Walden University Blackboard. https://waldenu.instructure.com
,
Transfer Pricing
| Week 6 Assignment |
|
Full Cost |
|
Variable Cost |
| Alpha Division Taxes: |
| Transfer Price |
| Less (subtract) Cost |
| Taxable Income |
0 |
|
0 |
| Taxes (or refund) |
| Beta Division Taxes: |
| Sales Price |
| Less (subtract) Transfer Price |
| Taxable Income |
0 |
|
0 |
| Income Taxes |
| Import Duty |
| Taxes (or refund) |
0 |
|
0 |
| Total Taxes |
,
Week 6 Assignment: Accounting Tools and Measures for Decision Making—Part 3
Prepared by: Replace this text with your name.
Date: Replace this text with the submission date.
Walden University
MBAX 6050: Accounting for Management Decision Making
Transfer Pricing
Replace this text with introductory information. Add or remove headings as necessary.
[Heading]
Insert your calculations of the full-cost transfer pricing method and the variable-cost transfer pricing method from Excel. Add or remove headings as necessary. For information on inserting data from Excel into Word, refer to the following: Microsoft. (n.d.). Insert a chart from an Excel spreadsheet into Word. https://support.microsoft.com/en-us/office/insert-a-chart-from-an-excel-spreadsheet-into-word-0b4d40a5-3544-4dcd-b28f-ba82a9b9f1e1
[Sub-Heading]
Replace or remove this text. Add or remove headings as necessary.
References
[Please delete this note before submitting your Assignment. For more information about formatting your reference list, please visit the following site: https://academicguides.waldenu.edu/writingcenter/apa/references .]
Include appropriately formatted references to support your Assignment. Refer to the Assignment guidelines for further information on the requirements.
Page 5 of 15
HUMN 5162 Immersion Project—Observing Deaf Culture
Immersion Project—Dialogue Plan
For this Assignment, you will create a plan to conduct a virtual or face-to-face dialogue for your HUMN 5162 Immersion Project. You will need to gather information about the lived experience of a person from the culture you selected. This is called a dialogue (not an interview) because it is not simply a one-sided gathering of information. The dialogue should be a two-sided conversation that results in the exchange of information about cultural experience. This dialogue can happen virtually or in person. It can also happen over time or in a one-time sitting.
Submit a 1- to 2-page paper that addresses the following:
· How do you plan on conducting the dialogue, over multiple sessions or in a one-time sitting?
· When do you expect to complete the dialogue?
· How does the person you intend to have the dialogue with fit the characteristics of the culture you are studying?
· REFERENCES/RESOURCES
· Walden University, LLC. (2020a). Hart City Links to an external site. [Interactive media]. Walden University Canvas. https://waldenu.instructure.com
· Diller, J. V. (2019). Cultural diversity: A primer for the human services (6th ed.). Cengage Learning.
· Chapter 6, “Working With Culturally Diverse Parents and Families” (pp. 120–145)
· Chapter 7, “Culturally Sensitive Treatment with Children” (pp. 146-173)
· Diller, J. V. (2019). Cultural diversity: A primer for the human services (6th ed.). Cengage Learning.
· Chapter 17, “Working With White Ethnic Clients: An Interview with the Author” (pp. 403-418)
· Cardona, B., Bedi, R. P., & Crookston, B. J. (2019). Choosing love over tradition: Lived experiences of Asian Indian marriagesLinks to an external site.. Family Journal, 27 (3), 278–286. Links to an external site.
· Lane, M. (2019). Understanding cultural humility through the lens of a military cultureLinks to an external site.. Reflections: Narratives of Professional Helping, 25 (1), 90–100.
· National Organization for Human Services. (2015). Ethical standards for human services professionals Links to an external site. . https://www.nationalhumanservices.org/ethical-standards-for-hs-professionals
· Amenta, E., & Polletta, F. (2019). The cultural impacts of social movements Links to an external site. . Annual Review of Sociology, 45 , 279–299. https://go.openathens.net/redirector/waldenu.edu?url=https://doi.org/10.1146/annurev-soc-073018-022342
Immersion Project—Observation of a Deaf Community Activity
A local culture center hosted a Deaf community social for my observation. A informal evening social brought Deaf and hard-of-hearing people together to celebrate Deaf Awareness Month. Food, stories, games, and ASL-only conversation were exchanged at the meeting. Hearing allies and interpreters attended, but the event was Deaf-centered to promote inclusivity, cultural pride, and connection.
Visual communication’s importance in inclusive environments was a huge revelation. Besides communicating, ASL was a cultural anchor that united individuals. I saw how eye contact, space, and expression affect interactions. The society used visual cues in group games and storytelling, making the engagement very interactive. This contradicted my belief that communication limitations would make socializing harder. It was evident that shared language and culture strengthened friendships more than I imagined.
The second insight was how much Deaf culture values community and support. This event was focused on group inclusivity, unlike many popular events I’ve attended. Many people joined conversations, making sure newcomers could follow. Collective spirit showed Deaf resilience and solidarity. This confirmed my earlier studies that Deaf culture emphasizes clarity, patience, and involvement, but witnessing it personally showed how this manifests in real life.
Community definitions of “disability” were a third observation. The mood was empowerment and pride. Participants viewed Deaf identity as positive, linked to language and culture. I had been influenced by popular depictions of deafness as a disability that needed accommodation. The event showed that Deaf people view themselves as successful members of their cultural community.
These findings confirmed and expanded my understanding of Deaf culture. I knew from my preliminary study that Deaf culture is determined by language and community, but watching the activity helped me understand how this emerges. The celebration showed the Deaf community’s endurance, richness, and pride, demonstrating cultural traits I had only heard about.
.References
Golos, D., Moses, A., Gale, E., & Berke, M. (2021). Building allies and sharing best practices: Cultural perspectives of Deaf people and ASL can benefit all. Journal of Multicultural Education, 15(2), 1–15. https://files.eric.ed.gov/fulltext/EJ1304976.pdf
Hands & Voices. (n.d.). Deaf culture & community. Communication Considerations A to Z. https://handsandvoices.org/comcon/articles/deafculture.htm
Deaf Vibes. (n.d.). The role of ASL in Deaf identity. https://deafvibes.com/ai-and-accessibility-technologies/asl-identity/
Practice Gap
By Day 3 of Week 6
Post a cohesive scholarly response that addresses the following:
- Describe your selected practice gap.
- Explain how your treatment of this population/issue could be affected by having awareness of bias and confounding in epidemiologic literature.
- Explain two strategies researchers can use to minimize these types of bias in studies, either through study design or analysis considerations.
- Finally, explain the effects these biases could have on the interpretation of study results if not minimized.
Sample Practic Gaps