The phase of accounting system installation in which the information needs of people in the organization are taken into account is

The net income of a company for the year was $570,000 The company has no preferred stock. Common stockholders' equity was $1,800,000 at the beginning of the year and $2,300,000 at the end of the year. Calculate the rate of return on common stockholders' equity. (Round your answer to two decimal places.)

A) 24.78% B) 19.86% C) 31.67% D) 27.80%

Staff in an IT department are experts in managing specific technology, but none of them know what services are offered to the business. What imbalance does this represent?

A. Extreme focus on cost B. Extreme focus on responsiveness C. Vendor focused D. Extreme internal focus