Answer:
Identifying the management accounting guideline that is applicable to each item:
a. Changing an employee bonus plan to include additional paid time off in response to a changing employee demographic.
Different costs for different purposes
b. Deciding whether to sell products directly to customers in a new overseas market or to hire a distributor.
Cost-benefit​ approach
c. Introducing a participatory budgeting that involves lower-level managers.
Behavioral and technical​ considerations
Explanation:
Management Accounting Guidelines:
a. Cost-benefit​ approach: This approach specifies that managers must compare the expected benefits and expected costs of an action before reaching a decision.
b. Behavioral and technical​ considerations: This approach involves using the desired information to make wise economic decisions that will ginger workers to contribute their efforts towards attaining organizational goals.
c. Different costs for different purposes: Â There are different reporting purposes. Â The cost that is reported externally may not be useful for internal decisions. Â This means that the cost may have to be reported in another format to make the information useful to management.