Final answer:
Cost accounting systems do not directly prevent unethical behavior, as ethical behavior is influenced by other factors such as company culture and leadership.
Step-by-step explanation:
The statement 'Cost accounting systems prevent unethical behavior' is False. Cost accounting systems are designed to track and analyze costs within an organization, but they do not directly prevent unethical behavior. Ethical behavior is primarily influenced by a company's culture, values, and the actions of its leaders. While cost accounting systems can provide information that may assist in identifying unethical behavior, they are not the sole factor in preventing it.