TU-22.1140 Advanced Management Accounting
Exam 14 May 2010

1. Explain the following concepts and their connection:
a. moral hazard and information asymmetry (3p)
b. transaction drivers and intensity drivers (3p)

2. Describe the different types of decentralized units. Draw a diagram to 
highlight the essence of your answer! (7p)

3. Describe the internal business process perspective in the balanced 
scorecard. Draw a diagram to highlight the essence of you answer! (7p)