Read through the materials on responsibility accounting, and be sure to watch the short video at the link titled Responsibility Accounting in Management. The video talks about the practical workings and benefits of responsibility accounting for managers. In your posting, discuss the use and effectiveness of performance reports for management. Does your current employer use them? If so, how are they valuable? Has your employer ever used such reports to motivate employees who have contributed to favorable variances? If this does not apply to your employment situation, perform some additional research in order to express an informed opinion.