The reliance of the author of the industry research and the use of professional opinion give the article additional claims to strengths. The weakness of the article however is that the stock option is not defined in the article. While background on the need for stock options and their use id provided no specific definition is provided which makes it difficult to understand for the audience who are unaware of what stock options stand for to determine what aspect of cost accounting is being dealt with in the article.

Aside from this the article is also relevant in the real life for people as the concept of stock options which is discuss and highlighted in the paper and their costs do exist in reality. The paper as a result is able to provide the current managers as well as the students about the specific latent costs that are associated with stock options and why still the industry deems them a much better approach than to provide their employees with higher salaries. The article in whole and in the overall context is useful for the readers as it equips them with a better understanding of the stock option, how they work and what apparent and hidden costs are present. They are much better equipped for decision making according to the cost benefit analysis on the information provided.

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Article Critique; Cohn, Laura
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