For the HUMAN RESOURCES MANAGEMENT & PAYROLL CYCLE should CPA (& other professional services) firms continue to make employees complete time sheets for billing or other purposes? Why? Why not? This chapter noted many of the benefits that can arise by integrating the HRM and payroll databases. Nevertheless, many companies maintain separate payroll and HRM information systems. Why integrate them? Why keep them separate? You are responsible for implementing a new employee performance measurement system that will provide factory supervisors with detailed information about each of their employees on a weekly basis. But you are surprised to learn they do not believe these reports will be useful. They explain that they can already obtain all the information they need to manage their employees simply by walking around & observing the shop floor. How might you tactfully respond?