this is the question^

Situation James, the controller, is in a relationship with Whalen, the division manager of Small Engines. She wants to do whatever she can to help him with his work situation; she knows he is a good person and works hard. Once she sees the segment margin report for the Small Engines division, she realizes that there is a strong possibility that the Small Engines division will be closed due to segment margin losses over the past three years. She analyzes the preliminary segment margin performance report and realizes that there is an easy way that she could help. She could move some of the direct fixed expenses listed on the Small Engine segment report into the common fixed expenses allocated to the Small Engine division. She reasons that the overall operating income for the Small Engine division will remain the same and it really isn't hurting anyone to do this. In fact, she actually feels that she is helping the company and its employees. By the simple act of shifting some of the direct fixed costs to the common fixed expenses, she will be saving people's jobs by preventing the division from being closed. There is very little chance of this shift between fixed expense categories being caught because the segment reports are hard to understand. No one in the company outside of the Accounting Department understands what is included in "Direct fixed expenses" versus "Common fixed costs." James has used a convoluted allocation system for years, and company management has given up on understanding it and just accepts the monthly reports. Company management figures that overall the company does well, so the hard-to-understand accounting reports are just a necessary evil. What are James' responsibilities as a management accountant