1. Balanced scorecard is one of those management fads that will disappear several years in the future. In addition, managerial accounting should be about the numbers and not subjective criteria. Please support or refute the above statements.
2. You are new accountant at the company and your boss orders you to backdate several sales invoices so that the sales are recognized in the previous fiscal year and not the current year. Assuming that the sales are legitimate, what is the harm of "adjusting" the timing of the sales? What would you do if the boss orders you to make the changes?