The Hartman Conglomerate completed its annual retreat of board members and senior management and produced a document that links the organization’s mission and vision with strategic and related objectives. The document includes a commitment to develop a uniform chart of accounts for all divisions of the conglomerate. That commitment would most likely be a:
　　a.Strategic objective.
　　b.Related reporting objective.
　　c.Related compliance objective.
　　d.Related operations objective.
　　Answer:B
　　Choice "B" is correct. Establishment of a company-wide uniform chart of accounts would most likely be a related reporting objective. Uniform charts of accounts would promote more efficient reporting.
　　Choice "a" is incorrect. Strategic objectives are generally less operationally specific than the related objective contemplated by the uniform chart of accounts.
　　Choice "d" is incorrect. A uniform chart of accounts is a related reporting objective, not an operations objective.
　　Choice "c" is incorrect. A uniform chart of accounts is a related reporting objective, not a compliance objective.