Management Accounting Research in a Changing World free essay sample

Anthony G. Hopwood, former dean of the Said Business School at the University of Oxford, was elected to be the recipient of the 2008 Lifetime Achievement Award of the Management Accounting Section of the American Accounting Association. He was recognized for his contributions to the Section and the research he performed throughout the years. Hopwood discusses the issues he believes are critical to understanding the current state of management accounting research and practice. He talks about the increasing presence of â€Å"mainstream† tendencies and how this approach is hindering a typically diverse and open-minded field. He provides his opinion about the need to integrate design and social science perspectives into the field, and lastly, explains ways in which the accounting academic sphere is becoming autonomous. First, Hopwood discusses his fears regarding the changes in management accounting practices and why they are not beneficial to advancing studies in the field. He believes the â€Å"mainstream† tendencies have caused accounting programs to become less diverse involving fewer perspectives and approaches to issues. We will write a custom essay sample on Management Accounting Research in a Changing World or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page He believes that accounting requires a wide range of understanding—not only of the subject, but it’s context as well. Since mainstream approaches fail to consider sociological and political insights, key factors underlying accounting processes cannot be analyzed. Hopwood argues â€Å"a diversity of research approaches is needed if the aim is to provide a more complete understanding of the issues related† To move away from mainstream accounting toward a more diverse approach it is necessary that the Management Accounting Section strives to resist conformity, encourage innovation, and emphasize intellectual and methodical problems. Management accounting requires both design and social science approaches to successfully investigate and implement organizational change and improvement. Implications of a new accounting process, such as a new costing  system, indicate a need for the integration of understanding the system design and understanding the social science disciplines that provide a view into the functionality of the organization. Hopwood encourages the two approaches in the article and believes the integration of them will lead to opportunities for accounting researchers to be involved in system design. The last issue Hopwood addresses in his article relates to the increasing autonomy of the research sphere. In recent years accounting research has become distant from practice; both institutional and personal pressures have contributed. Hopwood believes that an interlinkage between the worlds of practice and research is necessary to facilitate communication and the flow of ideas between the two. If business schools take time to invest in a diversity of means of engagement with practice they will benefit more than by using any single approach. Changes are, and will continue to occur in the Management Accounting Section. Although the challenges of change are difficult for most accountants to embrace, it is an exciting time for the Section to divulge in new and innovative research.

Battle of Blore Heath - War of the Roses

Battle of Blore Heath - War of the Roses Battle of Blore Heath - Conflict Date: The Battle of Blore Heath was fought September 23, 1459, during the Wars of the Roses (1455-1485). Armies Commanders: Lancastrian James Touchet, Baron AudleyJohn Sutton, Baron Dudley8,000-14,000 men Yorkists Richard Neville, Earl of Salisbury3,000-5,000 men Battle of Blore Heath - Background: Open fighting between the Lancastrian forces of King Henry VI and the Richard, Duke of York began in 1455 at the First Battle of St. Albans. A Yorkist victory, the battle was a relatively minor engagement and Richard did not attempt to usurp the throne. In the four years that followed, an uneasy peace settled over the two sides and no fighting occurred. By 1459, tensions had again risen and both sides actively began recruiting forces. Establishing himself at Ludlow Castle in Shropshire, Richard began summoning troops for action against the king. These efforts were countered by the Queen, Margaret of Anjou who was raising men in support of her husband. Learning that Richard Neville, Earl of Salisbury was moving south from Middleham Castle in Yorkshire to join Richard, she dispatched a newly raised force under James Touchet, Baron Audley to intercept the Yorkists. Marching out, Audley intended to set an ambush for Salisbury at Blore Heath near Market Drayton. Moving onto the barren heathland on September 23, he formed his 8,000-14,000 men behind a great hedge facing northeast towards Newcastle-under-Lyme. Battle of Blore Heath - Deployments: As the Yorkists approached later that day, their scouts spotted the Lancastrian banners which protruded over the top of the hedge. Alerted to the enemys presence, Salisbury formed his 3,000-5,000 men for battle with his left anchored on a wood and his right on his wagon train which had been circled. Outnumbered, he intended to fight a defensive battle. The two forces were separated by Hempmill Brook which ran across the battlefield. Wide with steep sides and a strong current, the stream was a significant obstruction for both forces. Battle of Blore Heath - Fighting Begins: The fighting opened with fire from the opposing armies archers. Due to the distance separating the forces, this proved largely ineffectual. Realizing that any attack on Audleys larger army was doomed to fail, Salisbury sought to lure the Lancastrians out of their position. To accomplish this, he began a feigned retreat of his center. Seeing this, a force of Lancastrian cavalry charged forward, possibly without orders. Having accomplished his goal, Salisbury returned his men to their lines and met the enemy assault. Battle of Blore Heath - Yorkist Victory: Striking the Lancastrians as they crossed the stream, they repelled the attack and inflicted heavy losses. Withdrawing to their lines, the Lancastrians reformed. Now committed to the offensive, Audley led a second assault forward. This achieved greater success and the bulk of his men crossed the stream and engaged the Yorkists. In a period of brutal fighting, Audley was struck down. With his death, John Sutton, Baron Dudley, took command and led forward an additional 4,000 infantry. Like the others, this attack proved unsuccessful. As the fighting swung in the favor of the Yorkists, around 500 Lancastrians deserted to the enemy. With Audley dead and their lines wavering, the Lancastrian army broke from the field in a rout. Fleeing the heath, they were pursued by Salisburys men as far as the River Tern (two miles away) where additional casualties were inflicted. Battle of Blore Heath - Aftermath: The Battle of Blore Heath cost the Lancastrians around 2,000 killed, while the Yorkists incurred around 1,000. Having defeated Audley, Salisbury camped at Market Drayton before pressing on to Ludlow Castle. Concerned about Lancastrian forces in the area, he paid a local friar to fire a on cannon the battlefield through the night to convince them that the battle was ongoing. Though a decisive battlefield victory for the Yorkists, the triumph at Blore Heath was soon undercut by Richards defeat at Ludford Bridge on October 12. Bested by the king, Richard and his sons were forced to flee the country. Selected Sources UK Battlefields Resource Centre: Battle of Blore HeathWars of the Roses: Blore Heath

Made in the USA makes a comeback

Made in the USA makes a comeback When American companies started outsourcing manufacturing jobs overseas, there was a huge economic impact that many feared would drag the American economy down. According to MarketWatch, there were 150,000 American manufacturing jobs sent overseas in 2003, which brought the grand total of jobs lost to anywhere between three and four million. But in 2014, only 50,000 American jobs were sent overseas and that has given many American business analysts reason to think that American manufacturing is gaining momentum. But it isn’t just the drastic drop in outsourced manufacturing jobs that is getting Americans excited. In 2014, MarketWatch estimates that nearly 60,000 manufacturing jobs were brought back to the United States in a trend being called reshoring. The net gain of 10,000 jobs in 2014 is giving many American manufacturers reasons to believe that the â€Å"Made in the USA† label is going to start showing up on a lot more products.Why Is Reshoring Happening?When Ameri can companies started to outsource their manufacturing needs to countries such as China and India, the wages in those countries were extremely low. As the American companies pump more money into those growing economies, wages are going up and the increased costs involved with shipping and tariffs are combining to make it much cheaper to make products in the United States.Forbes Magazine also suggests that the instability in the economy over the past few years has made American companies hesitant to invest in the large amounts of inventory required to make outsourcing profitable. These days, American companies want to be able to buy only what they need and they also want to be able to make changes to their products to fit consumer trends. By making their products in the United States, these companies can cut down on the amount of inventory they need to invest in and make changes to their products in a cost-efficient manner.American Pride Is Kicking InThere has always been a large con tingency of the American public that prefers to buy products that are made in America and, according to Reshoring Initiative, the lure of profits tied to selling products made in America is becoming very strong with American and foreign companies. Even foreign manufacturers are building plants and hiring more workers to build products in the United States, which could mean a proliferation of â€Å"Made in the USA† around the world.What Does The Future Hold?One of the biggest proponents of the reshoring movement is Wal-Mart. Since Wal-Mart is the largest retailer in the world, it can often dictate the future of the manufacturing industry. According to the MarketWatch article, Wal-Mart plans to invest more than $250 billion additional dollars in products made in America. While most observers are not expecting all three to four million outsourced jobs to come back in the immediate future, then trends we are seeing indicate that manufacturing could be coming back to the United St ates in a very big way.When economics team up with patriotism, you get a resurgence in an American industry that many thought was dying. With reshoring creating a net increase in the number of manufacturing jobs being created in the United States each year, it is starting to look like American ingenuity and hard work are being rewarded.

International Economic Essay Example | Topics and Well Written Essays - 1750 words

International Economic - Essay Example This would lead customers to prefer the old company than the new one and thus the infant industry would be trapped in a vicious cycle and in the end would have to close down. The infant industry argument is regarded as one of the greatest arguments of protection known. The argument claims that newly developed small firms should be granted some protection for their survival. The new firms have very little chance of competing with the already established and flourishing old firms in the developed countries that is why they require some sort of protection to enable their survival. The already established industries have more exposure to the world and have greater knowledge of the ways of production, market, labor etc and are able to sell their goods at a lower price in the international market without suffering any kind of loss, in fact for a greater profit. On the other hand, a firm producing the same product in a relatively new setup industry would not have the same production technologies available to it. The employees and the management would lack the experience and knowledge. A head on competition with the old industries, would make them a cripple and they might have to close down. Now narrowing it down to the international scenario, we see that developing countries are the ones that need the protection more. They lack the basic resources required to establish an industry and even if established they have little resources or talent to keep it thriving. Instead they become victim to the developed countries, and can not meet their standard of production, quality, expertise etc. The under developed nations lack human resources and therefore can not develop the natural ones. As the porter model suggests the availability of raw material can not give an industry a competitive edge until and unless we are able to develop and upgrade them. However the third world country lacks the modern technology and knowledge base that the developed countries possess. Therefore no matter how hard they fight, no matter what advertising policies they adopt, it is very difficult for them to come up to the mark and challenge the old firms. Thus the laws of humanity suggest that some so rt of protection must be given to "infant industries" for the purpose of their survival. These protections can be given in many forms. For instance, Quotas. For many years, the textile industry of Pakistan, India and Bangladesh have been given subsidies. Also protection can be given in the form of import tariffs. With this the domestic price of the goods will rise and the imports will decrease from the rest of the world. If the prices are raised within a certain limit then the firm would be able to cover its high production costs and then remain in business. After a span of some years, these firms would acquire more experience and knowledge which in turn would lead to them being able to produce more cheaply. The firms would then do the same things that the developed country firms did and thus would be able to improve even more. So protection in simple words, gives an infant industry time to settle into the fast paced world. Furthermore since the firm's production efficiency would improve, the

SCCT Coursework Example | Topics and Well Written Essays - 250 words

SCCT - Coursework Example The theories usually ensure that the reputation of the company is not dented resulting from a problem or difficulty found in an organization. A company has to communicate with its stakeholders so that they can be well aware of the things that are happening in the company. The theories to show that communication in times of a crisis should be able to maintain and construct perceptions of reality among the stakeholders involved. The response approaches that are found in SCCT include impression of management, synthesis of work, and image repair. Coombs gave four approaches for communication. The approaches include bolstering, rebuilding, denial, and diminishment. In any business, there may be a number of crises that may arise; the way the crisis is tackled will depend on the way the manager perceives and reacts to the given situation. The field of sociology usually provides a number of theories that show how a person can conduct himself in case of a crisis (Weick & Sutcliffe 2007, 42). The business field usually examines sense making ways and processes that can be used in leadership to ensure smooth flow of operations in an organization (Ramo 2009, 52). A business should be perfectly organized to ensure that any difficult situations that may arise are tackled in a perfect manner that will not interrupt with the smooth flow of business. A leader should be creative and innovative in the way he or she solves any crisis or problem that exist in the company (Sellnow, et al 2002, 201). The theories also provide a way in which an organization can cope up with the learning theory. The theory will involve the recruitment and training of new employees in a company (Martin 2009, 123). In conclusion, situational crisis communication theories should be studied to ensure that all problems arising are tackled in the appropriate manner (Ware & Linkugel 1973,

Appearence Versus Reality :: essays research papers

In The Gilded Six-Bits, Hurston uses the theme of appearance versus reality to suggest that things aren’t as simple as they appear to be. Hurston writes this story to depict her own life, morals, and her culture. As we take a closer look into Hurston’s life we will come to comprehend the story not only on a literal level but a personal level as well. We will also see the many symbols and themes illustrated in the story of true love, incomprehensible forgiveness, and certain circumstances that would change the life of two people forever.   Ã‚  Ã‚  Ã‚  Ã‚  Hurston’s rocky marriage was a major contribution to the story and could possibly symbolize how she wanted her own story to end. Hurston was married and divorced twice. Her first marriage, on May 19, 1927, was to Herbert Sheen, a jazz pianist, singer, and medical student; the two divorced shortly after on July 7, 1931. Zora Neale Hurston wrote The Gilded Six-Bits shortly after this tragic hardship. Another influential factor in the story is Hurston’s life as an African American in the Harlem Renissance. The Harlem Renaissance was a period in which black artists explored their culture and showed pride in their race. This was expressed in literature, music and other art forms. Hurston and her stories about Eatonville became important during the Harlem Renaissance. The setting of The Gilded Six Bits, Eatonville Florida, was also a place of residence for Hurston throughout her life. Zora was born at a time of racial tensions between blacks and whites in the southern United States. She never felt angry about being black. In her stories, she described Eatonville as a place where black Americans could live as they pleased (www.manythings.org).   Ã‚  Ã‚  Ã‚  Ã‚  There are many literal themes in the story as well as the earlier mentioned themes. Hurston introduces the theme of appearances and reality in the first lines of the story. On the surface of things, the couple's yard is nothing but a ‘‘Negro yard around a Negro house in a Negro settlement that looked to the payroll of the G and G Fertilizer works for its support.’’ Hurston goes on to welcome readers inside the couple's home, describing their playful battle and teasing affection. What appears on the outside to be modest and meager is, in fact, rich with love and joy in life. That is until something or rather someone breaks that up.   Ã‚  Ã‚  Ã‚  Ã‚  The home of the newlywed couple is going great until a stranger comes to town. Appearence Versus Reality :: essays research papers In The Gilded Six-Bits, Hurston uses the theme of appearance versus reality to suggest that things aren’t as simple as they appear to be. Hurston writes this story to depict her own life, morals, and her culture. As we take a closer look into Hurston’s life we will come to comprehend the story not only on a literal level but a personal level as well. We will also see the many symbols and themes illustrated in the story of true love, incomprehensible forgiveness, and certain circumstances that would change the life of two people forever.   Ã‚  Ã‚  Ã‚  Ã‚  Hurston’s rocky marriage was a major contribution to the story and could possibly symbolize how she wanted her own story to end. Hurston was married and divorced twice. Her first marriage, on May 19, 1927, was to Herbert Sheen, a jazz pianist, singer, and medical student; the two divorced shortly after on July 7, 1931. Zora Neale Hurston wrote The Gilded Six-Bits shortly after this tragic hardship. Another influential factor in the story is Hurston’s life as an African American in the Harlem Renissance. The Harlem Renaissance was a period in which black artists explored their culture and showed pride in their race. This was expressed in literature, music and other art forms. Hurston and her stories about Eatonville became important during the Harlem Renaissance. The setting of The Gilded Six Bits, Eatonville Florida, was also a place of residence for Hurston throughout her life. Zora was born at a time of racial tensions between blacks and whites in the southern United States. She never felt angry about being black. In her stories, she described Eatonville as a place where black Americans could live as they pleased (www.manythings.org).   Ã‚  Ã‚  Ã‚  Ã‚  There are many literal themes in the story as well as the earlier mentioned themes. Hurston introduces the theme of appearances and reality in the first lines of the story. On the surface of things, the couple's yard is nothing but a ‘‘Negro yard around a Negro house in a Negro settlement that looked to the payroll of the G and G Fertilizer works for its support.’’ Hurston goes on to welcome readers inside the couple's home, describing their playful battle and teasing affection. What appears on the outside to be modest and meager is, in fact, rich with love and joy in life. That is until something or rather someone breaks that up.   Ã‚  Ã‚  Ã‚  Ã‚  The home of the newlywed couple is going great until a stranger comes to town.

Book Critique on ‘Suicide’ Essay

Book Critique on ‘Suicide’ by Emile Durkheim Nearly a century ago, the French sociologist Emile Durkheim became interested in the phenomenon of suicide. Why, he asked, do people kill themselves? In his day, the common answer to such a question is: the suicidal person is depressed or mentally ill or has suffered an unbearable loss. An alternative philosophical answer is also presented: an individual commits suicide because it is part of his nature. But Durkheim was not satisfied with these explanations. He thought it likely that forces within society influenced people’s decision to kill oneself was never simply personal. Durkheim wanted to provide a sociological answer to the phenomenon of suicide. To find out whether his ideas were correct, Durkheim considered the explanations for suicide that were common in his day and systematically assembled the evidence for each. As his sources, Durkheim used government records that listed numbers of suicides and gave information about the people involved – their age, sex, race, religion, marital status. Upon analyzing this material, Durkheim saw that the usual explanations for suicide were contradicted by the evidence. There was a general variance of suicide rates across countries and time. Durkheim argued, â€Å"If suicide is considered a personal issue, why is there so much variation? † (Durkheim, 1897/1951:17). If suicide were related to mental illness, Durkheim would have found relatively stable proportions of suicide and mental illness within social groups. Durkheim found the opposite: some groups shared high rates of mental illness but little suicide; other groups shared high rates of both. Durkheim found that women were more likely to be diagnosed a mentally ill, but had less chances of committing suicide. Other contradictory information surfaced: Durkheim discovered that most people committed suicide during warmer periods of the year, not, as might be expected, during the cold days of winter. These initial findings forced Durkheim to conclude that suicide is determined by social forces; that is, forces external to the individual. Durkheim said, â€Å"suicide is based on social causes and is itself a collective phenomenon† (Durkheim, 1897/1951:145). Characteristics of the social group in which people find themselves make suicide more or less likely; self-destruction is not simply a private act. In analyzing his information, Durkheim looked for specific social conditions under which suicide occurred the most and least often. Here were some of his findings: 1) Protestants committed suicide three times more than Catholics and Catholics more than Jews; 2) Single people committed suicide more often than married people, and married people with children least often of all; 3) And, suicide rates are higher when people feel few or weak ties to a social group or community. The Jewish community was more tightly knit than the Catholic, the Catholic more tightly knit than the Protestant. Married individuals, especially those with children, had stronger social bonds than single people. After identifying the general cause of high suicide rates, Durkheim classified suicide into three types: 1) egoistic suicide, 2) altruistic suicide, and 3) anomic suicide. Individuals with few or weak ties to a community are likely to commit egoistic suicide, or suicide related to social isolation and individualism. The opposite of egoistic suicide is called altruistic suicide. Here individuals whose ties to their particular groups are so strong that their commit suicide for the good of the group. Durkheim also saw that suicide rates increased when there were sharp economic upturns, and decrease when there was economic stability. When times are stable, people feel better integrated into the social fabric and committed to social norms. When times are stressful, the resulting state of anomie leads people to commit anomic suicide. At the end of his research, Durkheim argued that ‘sociology is a legitimate field of study’ (Durkheim, 1897/1951). This statement is founded on two striking facts. First, he showed that suicide tendencies can be explained by social facts; that is, empirical statements with no psychological or philosophical implications. In essence, sociology is a field of study independent from psychology and philosophy. And second, social explanations about specific phenomenon are never inferior from other types of explanations. In essence, social explanations are sufficient to explain contradictory social facts, since the latter depends on the former for empirical validity. General Critique There are several criticisms on Durkheim’s research on suicide. Here are some of the criticisms: 1) Durkheim defined suicide as referring to ‘all cases of death resulting directly or indirectly from a positive or negative act of the victim himself, which he knows will produce this result’ (Durkheim, 1897/1951:44). By positive act, Durkheim meant such things as jumping off a bridge or shooting oneself. By negative act, he meant such things such as not taking necessary medicine or not getting out of the way of a moving vehicle. When Durkheim developed the concept of altruistic suicide, he himself committed a violation of his own operational definition. This violation constituted a flaw in his research. Given his data, it is almost impossible or difficult to find instances of altruistic suicide. One can infer that the inclusion of this type of suicide was the result of ‘overzealous inference’ from data; 2) Some sociologists argued that Durkheim was able to delineate the difference between personal issues and public problems. This is not entirely true. Durkheim never gave operational definitions to both personal issue and public problem. Durkheim only assumed that personal issues are issues peculiar to personal events; public issues are issues salient to the interests of a given social group. In a sense, it was Mills, not Durkheim, who formalized the distinction between personal issues and public problems; 3) Durkheim also ignored one important factor in his analysis of suicide: the political context of the late1890s. Durkheim argued that economic upheavals increased suicide rates, economic stability decreased suicide rate. If one closely analyzed the context of the late 1890s, one can perceive that it was not economic crisis (ups and downs of the economy) that determined suicide rates; rather it was the stability of political structures. The more stable the political structure, the more stable is the market. Hence, there are fewer tendencies for individuals to commit suicide. Conclusion Although these criticisms were significant in many respects, they are insufficient to demolish Durkheim’s theory of social facts. For one, Durkheim successfully defended the integrity of sociology as a field of study. And second, his analysis of suicide rates cannot be proved to be incomplete or faulty. His definition of suicide may be shaky, but the implication of such is of no theoretical importance. Hence, Durkheim’s study on suicide rates is sociologically acceptable. Reference Durkheim, Emile. 1897/1951. Suicide: A Study of Sociology. J. A. Spaulding and G. Simpson. New York: Free Press.