Management accounting - contemporary approach Essay

Management accounting - contemporary approach - Essay Example The paper starts off with a brief review of literature concerning historical trends in management accounting and then develops understanding into modern issues while introducing recent systems of management accounting, discusses a breakthrough development in performance measures viz. balanced scorecard and identifies various budgetary controls and their relationship with the managerial performance. The management accounting system emerged and developed initially during the 19th century. At first it was solely used by managers for obtaining cost information such as direct labour and direct material etc used in the manufacturing process. Further, the management accounting was developed in the same century to obtain information concerning subordinate activities and impact of specific products on company profits. It was then also utilised for estimating costs (standard cost) and comparing it with actual costs i.e., variance analysis (Johnson & Kaplan, 1987). Atkinson et al. (1997) describe management accounting as a process through which the economic transactions of an organisation are acknowledged, gauged, accounted and examined. This process of management accounting needs to be endogenous to the organisation, which directs the flow of organisational decisions vis--vis operation and investment. Despite the criticality of management accounting in the process of managerial decision-making and performance towards the accomplishment of organisational goals, there remain substantial concerns regarding the bias and malpractice exercised on the part of managers. These concerns lead to the development of various controls enabling the organisations to oversee the conduct of managers and supervisors, and to make them accountable for their activities impacting organisational goals. This is referred to as the management control, and Anthony and Govindarajan (1998, p17) delineate it as, "Management control is the process by which managers influence other members of the organization to implement the organization's strategies. The system used by management to control the activities of an organization is called its management control system." Hopwood (1972) previously figured out various demoralised activities on the part of the managers, such as budgetary slacks and exploitation of performance measures vitiating the role of management accounting. Merchant (1985) describes various controls to be enforced at managerial level so as to set standards and gauge outcomes of managerial activities and decision-making. The most significant control pertinent to management is the result control, which is achieved either through some performance indicators such as profitability etc or through target identification. Holzer and Norreklit (1991) says that financial accountability control could be also exercised at the management level, where the managers could be held responsible for financial results of the company such as net income, losses etc. In this way, decisions taken under the management accoun

Multicultural Classroom Essay Example for Free

Multicultural Classroom Essay Teacher’s self assessment about his level of consciousness and awareness of other races, religion and cultures helps him a lot in planning the class room activity effectively. Talking about the crucial role of teachers in creating a multicultural class room, Betty Wilson highlights the importance of teachers learning of new cultures. She says: I think its very important for teachers to know their own cultures very well and study their own cultures, because then they begin to become more reflective listeners. They look at other peoples cultures in a different light, and they begin to see the similarities and differences in their cultures. It becomes a journey in a classroom of learning, because by the teacher sharing their own culture, then the students are more open to that. (Wilson, 2000) As Betty Wilson, the director of multicultural education at Oak Park School, rightly points out learning other cultures will be an enriching experience This demands not only learning new things and cultivating new habits but also unlearning old habits and beliefs. A resource center rich in solutions for the teachers solves many of the dilemmas of the teacher of multi-cultural class room. Sharing the experiences of other faculty members across the university or other institutions will be immensely useful for solving many of the issues in the day to day activities in the class room. Creating opportunities for knowing other cultures about their history and present situation and problems should be made a part of academic curricula. Planning on campus or off campus events teachers and their assistant will have a better understanding of the needs of young people who are members of different cultures. A multi-cultural celebration day is a wonderful idea for all the students who come from different cultures to express themselves freely and to recognize and understand the importance of other cultures. Setting up a bulletin board that gives equal importance to all the five different cultures without hurting the feelings of others is major step in announcing the multi-cultural festival. The board provides ample space for exhibiting the important or representative symbols all the cultures that are present in the class room. Assigning the work to the students to create their own poster expressing their cultural values and symbols encourages all the students and involves every student in the work. Monitoring their work without any interference in their creative expression is a delicate task and it should be dealt with very sensitively. Giving clear instructions in advance will solve many delicate issues. For example, informing the students clearly the place of their poster on the bulletin board following an objective method like the alphabetical order avoids scope for conflict. In fact, to create multicultural class room is a continuous process. It does not end with a multicultural festival. It requires careful planning and meticulous execution over a period of time to establish strongly a base for multicultural class room environment. It will not happen in a day or a semester. It is a demanding work for life long involving learning and unlearning. Creating a healthy multicultural class room is not just the work of the class teacher only. It needs active participation of every teaching and non teaching staff member of the institution. The support and leadership of the authorities who run the institution and the participation of all the departments are the foundation on which the edifice of a multicultural class room can be built. Of course, the process is bound to have certain occasional failures and setbacks but the process should be an ongoing one. It requires a lot of determination, time, effort and money and the investment of all these are worth building a multicultural world for a happy and healthy coexistence. It calls for a long-term investment, an investment in our own growth and change as well as in our students and in the university and society of which they and we will continue to be a part. (Mark Chesler, 2003) References Chesler Mark (2003) Teaching Well in the Diverse/Multicultural Classroom http://www.eduplace.com/science/profdev/articles/scott.html

Juvenile Delinquency: Strain Theory

Juvenile Delinquency: Strain Theory A juvenile delinquent is a person who is typically under the age of 18 and commits an act that otherwise would have been charged as a crime if they were an adult. Depending on the type and severity of the offense committed, it is possible for persons under 18 to be charged and tried as adults (Wikipedia). Juvenile delinquency is a growing problem in the United States today. Many families are faced with high poverty rates and social problems due to the constraints of living in a low income community where deviance is the only process to achieve success. In order for children to succeed we must come to terms with this underlying issue and be able to solve this primary source. Using Robert Mertons Strain theory I will explain the high concentration of crime of juvenile delinquents in low income communities. Robert Merton a sociologist who coined strain theory believed that people were placed on established paths in order to be successful in society. Merton believed that social structure rather than culture was the main problem for juvenile delinquents association with crime. Using several adaptations of strain theory he clarifies his argument. Merton believed there were five adaptations in society that you could travel in order to be successful. The five adaptations were innovation, retreatism, ritualism, conformity, and rebellion. The three I will be explaining are innovation, conformity, and rebellion. Merton states, the social structure effectively limits the possibilities of individuals within these groups to achieve this goal through the use on institutionalized mean (Merton 159). If a juvenile delinquent from a low income community has no means of getting an education or bettering himself then he is going to adapt to the societal norms that are already in existence in his social e nvironment. For example, a juvenile delinquent grows up in the projects with low income housing, his mother is a single parent who works full time but can barely afford to put food on the table. In order for the juvenile delinquent to provide for himself he must find other means of income. His only means of income that he has been raised to know is selling drugs. The juvenile delinquents strain is that he only knows deviance and crime in order to prevail. Although the juvenile delinquent is breaking the normative methods of society he is still able to survive through one of the five adaptations which is innovation. Robert Mertons concept of innovation says people accept the cultural goals of a society but reject the conventional methods of attaining those goals (Merton 176). A prime example of an innovator would be a drug dealer. The drug dealer has fully accepted the cultural goals that he needs to complete in order to be successful. Instead of abiding by those cultural goals and following the process of achievement he uses deviance to stray away from the path of success. Same prophecy goes for the juvenile delinquent stated above he must conform to innovation in order to provide for himself and his family. The juvenile delinquent has accepted his social status and low income community but has decided instead of going to school and striving for a good education he would rather comply and sell drugs just like his peers he has looked up to his whole life. His social constraints dictate his decisions and therefore he is placed in confinement. The juvenile delinquents deviance is mainly caused by his living environment and community lifestyle. He has learned the way of crime and deviance through watching his elders and peers. The experiences that he has been a part of make him more prone to commit deviant acts. Merton states there are fewer legitimate opportunities to obtain wealth for the lower socioeconomic class (Merton 158). This means he believes that the only way that you can obtain wealth is that you must be born in the middle class or upper class of society. Merton also says its okay not to achieve but everyone should give an effort and try, but those who dont achieve still have some sort of value. The value he is trying to portray is the value you give of yourself. Even though you may struggle at first its the greatest accomplishment to never give up. The juvenile delinquent may never become wealthy or have the finer things in life but that doesnt mean he cannot make life enjoyable. If he applies himself with great values and strives to be the best he can overcome m any obstacles that may derail his path. In addition to Innovation another adaptation that is prevalent in strain theory is Conformity. Conformity is the accusation that most people comply with societys norms. People are taught at a young age the rules and punishment of society. When an individual conforms they not only lose their individualistic ideals, but they are allowing society to dictate their thoughts and emotions. When a juvenile delinquent is established to a social group, such as a street gang, they are no longer looked at as an outsider but rather embraced into likeness as an insider or brotherhood. Conformists are people who not only believe in the assumption of cultural achievements but also believe in the methods that allow them to reach them. The conforming processes are an easy route into societal norms and allow an individual to hide their true agenda of individualism. The last adaptation that comes into play is rebellion. Rebellion occurs when an individual rejects both culturally defined goals and means and substitutes new goals and means (citation). This means they no longer adhere to any of societal rules but create their own. A prime example would be a hip hop artist. A lot of times hip hop artists dont adhere to any of societys social norms but rather rebel and show the representation of the bad boy image. The juvenile delinquent listens to hip hop music which encourages him to party, sell drugs, and make money then more than likely he is going to want to follow that lifestyle. Music influences everything in terms of society, norms, and values. Without music how would becoming a deviant person be acceptable in our world today? Most hip hop artists live a deviant crime filled lifestyle everyday of their lives. Just like the delinquent selling drugs on the corner its the same self fulfillment they each get which make their rebellious nature. We all have rebellious tendencies its in our human nature. Being the good person all the time seems somewhat weak and stagnant. The juvenile delinquent feels he has to prove something to his peers but also his family. People in society always want to feel accepted no matter what social group they come to find. The rebellious adaptation is an important aspect of strain theory of social structure it completes the cycle of social structure. Merton was an established thinker and a great sociologist. His development of strain theory and the adaptations associated with it made him a well known person of his time. Merton coined this theory so that he could help future thinkers like us understand where his ideals and passion steamed from especially in crime and deviance. His strain theory led to other important theories such anomie and the self fulfilling prophecy. Crime and deviance especially in juvenile delinquents will always be prevalent in todays society. There will always be low income communities that breed out drug dealers for the streets. The persuasion of crime is a war that has affected many generations of juvenile delinquency. Juvenile delinquency is a privilege a young boy gets before he sees the real institutions of punishment for crimes. The only way some delinquents learn about punishment and the laws of society is by breaking them. Unfortunately breaking the law has serious consequences and can affect a del inquents future in society. Until we learn how to really create better opportunities for low income communities with juvenile delinquent issues our society will be a refuge for many more to come. This issue can only be solved by our government but they make too much money off delinquents why would they want to give up their cash cow. If the government paid more attention to neighborhoods and social structure of living we would not have to deal with criminals ruining our society. Our society must learn the problems so that juvenile delinquency retreats and our children grow up to be the face of a prosperous and protected America.

Woodstock Essay -- essays research papers

Woodstock 1969 The Sixties were an exciting revolutionary period with great cultural change. Some people called it the â€Å"decade of discontent† (Britannica) due to the race riots in Detroit and La, and the demonstrations against the Vietnam War. Other people called it the decade of â€Å"peace, love, and harmony† (Woodstock 69). This decade was identified as such as a result of the peace movement and the emergence of the flower children. (Britannica) The sixties were about assassination, unforgettable fashion, new styles of music, civil rights, gay and women’s liberation, Vietnam, Neil Armstrong landing on the moon, peace marches, sexual freedom, drug experimentation, and Woodstock. All of these components caused a revolutionary change in the world of popular Music and society. The most famous of the Sixties rock festivals was Woodstock music and art fair. It was held on farm property in Bethel New York on August 15-17th 1969 (Woodstock 69). Three Days of peace and music wou ld come to define a generation. Festival organizers decided on the title Woodstock because it was where folksinger Bob Dylan and many other musicians lived in New York. It was an artists’ retreat since the turn of the century. People came from all around, some for the music, some for atmosphere and some just to be there. Although peace was a main theme of the concert, it was difficult to keep with a crowd of 400,000 people. Woodstock contained all six of the qualities of cultural performance, a cultural process...

History of NFL Essay

Jim Thorpe who was a player and a coach for the football team Canton Bulldogs, together with Leo Lyons who owns a football team called Rochester Jeffersons, were the mastermind behind the National Football League (Schweizer and McGovern, 2001, p. 60). The two teams these two guys were a member of were brainstorming one day. It was when the Bulldogs triumphed over the Jeffersons in a match in 1917 when Lyons brought up the idea of forming a league to Thorpe. During this time, Major League Baseball was very popular (Schweizer and McGovern, 2001, p. 60). Thorpe entertained the idea and liked it very much, and decided to pursue the goal immediately. However, Spanish flu became rampant during that time. A lot of football players died in the Great War. There was chaos everywhere, and forming a league was almost impossible. In fact, because of the social unrest, operations had to be suspended (Schweizer and McGovern, 2001, p. 60). The operations of the Bulldogs had to be on a halt. It had to end real soon. Schedules of games were no longer followed because it was deemed necessary to reduce the schedules only to the local groups. It was in 1917 when Lyons came up with the idea of forming a league. It was in 1918 when all the disorder became more noticeable (Schweizer and McGovern, 2001, p. 61). After one year, Lyons could still not get over the unpursued plans, so he went back to New York to encourage teams in Buffalo to a championship match. The Buffalo Prospects were not to back out from this challenge. They gladly accepted the offer and played the game against the Jeffersons for the championship. In this round, the Jeffersons lost to the Buffalo Prospects (Yost, 2006, p. 52). The Bulldogs, by this time, already belonged to Ohio League, which was then an unofficial league. The teams who were part of this league included Ironton Tanks, Shelby Blues, Massillon Tigers and the Bulldogs. Ralph Hay, who was managing the Bulldogs, plus the other Ohio teams, were all convinced by Thorpe to play following the format of a league. Everyone agreed to do this, so a brainstorming session was expected. Everyone contributed to the success of the goals. It was done against Hammond Pros of Chicago, Michigan, and the Detroit Heralds (Yost, 2006, p. 52). During this time, other teams were also holding a game. There were games all over the United States – New York City, Pennsylvania, Indiana, Minnesota, Wisconsin and Illinois. However, while New York City and Pennsylvania had teams, they were not a contributor to the founding of the National Football League as the blue laws of the latter kept the teams from joining the NFL. It was not until 1924 when the teams were finally liberated from the laws (Yost, 2006, p. 52). The New League The formalization of the league did not come immediately. Football enthusiasts had to wait. Formalization only took place at a Hupmobile dealership help in August 1920 in Ohio. It was first known as the APFC, or the American Professional Football Conference. What this league was composed of were Ohio League teams. However, not all teams that were part of the Ohio League joined. In fact, a lot of them decided not to participate (National Football League, 2009). After a month, the American Professional Football Conference was changed to the American Professional Football Association. Since a lot of teams played from the neighboring areas, more teams joined the league. Soon other teams joined the league, and among the teams include Detroit, Hammond, and two from the New York league namely Rochester and Buffalo. Finally, there were eleven teams that founded the league (National Football League, 2009). All teams became subject to an agreement over the declared champion at the end of the season, and player poaching. At this time, Thorpe was still a member of the Bulldogs and remained a player for the said team. He was in fact the president of the team. Out of all the teams that founded the team, only four of them finished the schedule in the year 1920. The first champions went undefeated for years, and that team was the Akron Pros. Akon Pros was the first champion of the league (National Football League, 2009). More teams became interested in the league. Most of the teams that were added to the list came from the teams in New York. The total number of teams reached 22 in as early as 1921, although this is not to say that membership was already going smooth and stable in the whole decade of the 1920s (National Football League, 2009). In fact, the league was still not considered a national game no matter how many teams have been interested in it, and no matter how many people were actually willing to support the and enjoy the league. It frustrated many people. The league decided to change its name again. It finally became the NFL, or the National Football League, on June 24, 1922 (National Football League, 2009). The Birth of the â€Å"NFL† At this point in time, two charter members were existing. They were the Chicago Bears, which was formerly known as Decatur Staleys, and the Arizona Cardinals, which used to carry the name Chicago Cardinals. A team which was lightly a part of the National Football League history was there all along, but was not given much significance since it did not join league plays. It was the Green Bay Packers, which was popular for not having changed locations. It was only in 1921 when the said team started playing in the league (National Football League, 2009). The Indianapolis Colts had a rich history, which can be seen through its multiple predecessors. The team is regarded as a separate franchise. It was founded later, only in 1953, and was named the Baltimore Colts. Other teams started to bid their goodbyes, including Detroit, Chicago, Cleveland and Buffalo among other original NFL teams. However, this did not stop the National Football League to develop. There were many replacement franchises to make up for the absence of the teams that no longer existed. New franchises were established (National Football League, 2009). Post-World War College football catered to many fans. It was actually a very big game that millions of people looked forward to. However, after the Second World War, people started to get bored with college football as their attention was diverted to a more challenging game: the professional football game (National Football League, 2009). Because professional football rivaled the football game college students were playing, rules started to be modified. Newer innovations were being released from time to time. It was during this time, too, when the T-formation was started. Football then was no longer just a game for recreation. It became a game that demanded for higher scores (National Football League , 2009). After many years, the National Footbal League was joined by three teams in 1950. teams came from the All-America Football Conference which was no longer functioning at that time. It expanded to 13 clubs. Because of this fast expansion and rising popularity of the sport, professional football has etched its space in the world as a major sport.

Probation and Parole

Probation and Parole Despite the fact that probation and parole are not similar terms of supervision, the media and public have always missed that fact. However, there are several similarities and differences between two terms. As a matter of fact, probation occurs when an offender happen to be released into the community without serving any prison sentence, however, kept under supervision.Advertising We will write a custom research paper sample on Probation and Parole specifically for you for only $16.05 $11/page Learn More On the other hand, parole refers to when an individual serving a term of incarceration get released into the community, but still remains under supervision. As such, both cases refer to a managed supervision of the victims. In this paper, the author discusses three similarities and three differences between probation and parole. Similarities of Probation and Parole As mentioned earlier, both parole and probation refer to conditions implemented in order to su pervise victims of crime out of prison facilities. Crime victims get free to join the society, where they have to complete their terms under supervision (Figgis, 1998). However, various conditions manage their release, and when the conditions become violated; a term of incarceration may be imposed on the victim. As such, community correction agencies have the duty of ensuring that offenders remain liable to these conditions, as well as, encourage them to change their behavior (Thigpen, Thomas, George, Michael, 2003). Therefore, both parole and probation get implemented to allow for compliance and rehabilitation of offenders. In order to allow offenders to change by themselves, probation and parole should be implemented for victims that do not cause immense insecurity to the public (Thigpen et al., 2003). As such, the implementation of probation and parole allows for the gradual change of offenders. Furthermore, parole and probation became key factors of managing the behavior of off enders within the community setting. Over the decades, especially during the 1980s, crime activities gradually increased. As a result, several victims of crime have constantly been sent to prisons in order to serve their terms away from the society. This ensured that the public remains safe from danger posed by untamed individuals. In the long-run, prison facilities became overcrowded and prison management became impossible to handle. In connection to that, the cost of managing prisons rose towards unacceptable levels in several states.Advertising Looking for research paper on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More According to Pew Center on the States (2009), parole and probation significantly reduces prison overcrowding, as well as, the associated costs of running the facilities (Figgis, 1998). In 2008, for example, explosive growth in the cost of running prisons became unusually high and strategies to co ntrol the effect had to be implemented. The same year, $5,672 million accounted for prison spending while only $788 million accounted for probation and parole expenditure (Pew Center on the States, 2009). Therefore, it becomes evident that both parole and probation plays a key role in reducing the cost of government spending in correctional facilities as compared to incarceration. As much as supervision of parole and probation matters, there are several similarities that link two processes. In both cases, the offenders have to report to an officer during the whole supervision program. Parolees have to report to parole officers, while individuals on probation reports to probation officers. Relevant sources show that 60 parolees became assigned to one parole officer, while probation officers had more than 100 probation victims to supervise (Pew Center on the States, 2009). Table 1.0 highlights the basic similarities that exist in the conditions governing offenders on parole and probat ion respectively. Probation Parole Offender reports to a probation officer on scheduled basis. There are several guiding and counseling sessions, as well as, anger management lessons. Drug and alcohol treatment makes part of the supervision program. Advices on finding and maintaining employment. Offenders advised to abstain from making crimes (Figgis, 1998). Offender reports to a parole officer on scheduled basis. There are several guiding and counseling sessions, as well as, anger management lessons. Drug and alcohol treatment makes part of the supervision program. Advices on finding and maintaining employment. Offenders advised to abstain from committing any other crimes and keep off other guilty offenders. Figure 1.0: Key similarities between Probation and Parole. Differences between Probation and Parole Besides the fact that probation and parole happen to be implemented by established laws, several variations exist between the practices. In probation, for instanc e, local judges impose probation on offenders that do not pose extremely high dangers to the public (Figgis, 1998). As such, offenders proven guilty by the court happen to be released into the society under specified conditions for some determined length of time. In this scenario, guilty offenders receive an alternative charge of incarceration as long as the offender adheres to the imposed conditions. The offender will remain under supervision, which, mostly continues for the whole probation period after passing of the probation sentence. In that case, the court still assumes several responsibilities such as supervising, changing terms, revoking probation and imposing an incarceration.Advertising We will write a custom research paper sample on Probation and Parole specifically for you for only $16.05 $11/page Learn More In parole, on the other hand, inmates happen to be released into the society after serving part of their terms with an improvement in their behaviors (Bradley, Michael, 2001). In this scenario, the parole board assumes all the responsibilities of controlling the behavior of the parolees. Where a parolee violates the terms and conditions of the parole, the parole may be revoked and another incarceration imposed on the victim (Bradley, Michael, 2001). Hence, probation involves a decision made before the imprisonment of an offender, while parole involves the liberation of inmates from jail in order to serve their remaining part of sentence within the community. In the two scenarios, the decisions reached at depend on the degree of crime committed and behavior of the offender during the initial term respectively. In connection to that, parole can be considered as a privilege for an individual serving a minimum and a maximum term. This can be realized when the convict has already served the minimum term and an improvement in character observed over the period. Hence, the individual qualifies for a chance to complete the r est of the term out of prison. This decision arises through a hearing by a parole board, unlike in probation where the judge makes the final decision (Bradley, Michael, 2001). Furthermore, probation accounts for part of the punishment made by a judge, while parole refers to supervision imposed after a term that already existed. According to relevant sources, parole allows the smooth transition of prison inmates into the society, while probation guides first offenders to limit the chances of committing other crimes. As established, probation and parole give offenders the chance to prove that one’s character may be improved. On the contrary, failure of meeting the conditions may result in even worse terms and further incarceration. To conclude, it is possible to say that parole and probation serve the same purpose of improving the behavior of an offender before reuniting with the society. Reference List Bradley, K., Michael, O. (2001). The Role of Parole. Retrieved from the C ommunity Resources for Justice. Web. Figgis, H. (1998). Probation: An Overview. Retrieved from the NSW Parliamentary Library Research Service. Web.Advertising Looking for research paper on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More Pew Center on the States. (2009). One In 31: The Long Reach of American Corrections. Retrieved from the Pew Charitable Trusts. Web. Thigpen, M., Thomas, B., George, K., Michael, G. (2003). Motivating Offenders to Change: A guide for Probation and Parole. Retrieved from the National Institute of Corrections. Web.