Art of Msnsgement Accounting - 2995 Words

Pushing the art of management accounting Despite the many strides the profession has made over the years, some still believe that management accounting practices haven’t taken as strong a hold in organizations as they should. FCMA Alexander Mersereau describes the challenges that are slowing the adoption of critical management accounting tools in broader business By Alexander Mersereau, CMA, FCMA M anagement accounting practice has developed substantially over the past century, but recent studies suggest that the practice is no longer making the strides that it once did. Unless management accountants take a hard look at the effectiveness of current practice, this situation isn’t likely to improve. In some companies, radical†¦show more content†¦A similar study by Accenture/Economist Intelligence Unit reported a significant gap between potential and actual practice.3 These indications of a slowing pace of management accounting change may be due to a range of factors. In some cases, new management accounting tools aren’t adapted to organizational strategy or structure and can’t be used. And in some cases, innovation has failed due to implementation-related factors. However, the main problems aren’t technical or structural; they lie in the need for a better management of the management accounting process itself. Getting involved At the heart of the management accounting process is a communications system, or a set of communications systems, that provide information to managers. The ability of management accountants to improve the scope, timeliness or quality of the information they provide depends on how well they understand and manage these systems. There are three main areas in management accounting systems in which communication problems can occur, which are illustrated here using the tale of The Three Monkeys. The three monkeys that most people know are Speak No Evil, Hear No Evil and See No Evil. In this medieval Japanese illustration, a trio of monkeys is depicted with one having his hands over his mouth, another covering his ears and a third his eyes. The original use of this image seems to have been to illustrate wisdom. The three wise monkeys, as they were referred to, counselled

Essay on Hate Speech is the Price We Must Pay for Freedom...

Living in the United States we enjoy many wonderful freedoms and liberties. Even though most of these freedoms seem innate to our lives, most have been earned though sacrifice and hard work. Out of all of our rights, freedom of speech is perhaps our most cherished, and one of the most controversial. Hate speech is one of the prices we all endure to ensure our speech stays free. But with hate speeches becoming increasingly common, many wonder if it is too great of a price to pay, or one that we should have to pay at all. Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech,or of the press: or the right of the people†¦show more content†¦After a conviction in a lower court for offensive speech, and an affirming decision by the Supreme Court, the fighting words doctrine was born. It is worth noting that the fighting words doctrine has not been extended to written works. If someone were t o put the exact same thing in a book or an advertisement it could not get the fighting words classification. This is because the expression needs to â€Å"incite an immediate breach of peace† and to date no written material has lived up to this standard; the court is looking for a true â€Å"verbal attack†. It would seem that in the wake of the Chaplinsky ruling that a hate speech would be a very difficult, if not impossible thing to pull off. So how can the Ku Klux Klan have a rally two days before Martin Luther King Day? And according to one Klan leader, â€Å"Protesting the holiday and â€Å"Celebrate Robert E. Lees birthday and talking about Americanism, as opposed to Karl Marx and the philosophy of Martin Luther King. Well also talk about American sovereignty, imbalance in immigration and the loss of jobs to immigrants, (Associated) Surely during a gathering like this there will be a lot more offensive things said than someone being called a dammed fascist. The reason groups can get away we these types of meeting has made possible in part by the decision in the case Village of Skokie v. National Socialist Party (1978) Most hate groups look to schedule rallies and marches inShow MoreRelatedThe Westboro Baptist Church, A Radical Christian Group1533 Words   |  7 PagesThe Westboro Baptist Church is a radical Christian group known for their hate. They often protest Military funerals with signs that read â€Å"God hates America† along with other various and more vulgar signs. Even though they are a widely disliked group, they have been protected by the first amendment. Which has led to many debates and even a case in the supreme court on whether or not their protest against America and her people should be protected by this amendment, Hopefully that question will beRead MoreThe Ballot Or The Bullet Speech1354 Words   |  6 PagesThe Ballot or the Bullet speech addressed by Malcolm X, a well-known black nationalist, sought to persuade those of color that the only way to overcome the civil-rights struggle was to give it a new explanation, being the ballot or the bullet. Throughout the speech he expresses his deep dismay in the black community’s ongoing conflict of political oppression, economic exploitation, and social humiliation. 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You aren’t the only one who hates it, there have been laws passed, groups that try and stop it, and we just haven’t done anything right to prevent spam as it proves to be arduous; this problem is a nuisance that must be taken care of and there are correct steps we need to take to prevent this pandemic from getting even moreRead MoreA Call For Gun Control1543 Words   |  7 PagesA Call for Gun Control America s love for guns can be traced back to when we were a young country trying to settle the frontier. Guns played a vital role in the daily life of isolated pioneers, whose survival was often dependent on one s ability to protect oneself, hunt for food, and on occasion used for sport. Guns were a necessary evil. Yet when towns became established and the amenities of a citified society emerged, people continued to keep and use their weapons. Today the issue of whetherRead MoreEssay on Dangers of the War on Terrorism2787 Words   |  12 Pagesmaintain our freedom. These â€Å"real† wars are fought under different set of rules, governing everything from Presidential Powers to civil rights of our citizens. Everyone gets concerned and has an opinion when the term ‘war’ is used in this manner. â€Å"War on Terrorism† would first seem to be used in the metaphorical sense to define our determination to stop terrorism, but out efforts and definitions have made this a â€Å"real† war. We have paid with the lives of many soldiers and continue to pay with bloodRead More Myth of Propaganda in the Balkans and Rwanda Essay6707 Words   |  27 PagesPropaganda in the Balkans and Rwanda War and conquest have been among the most enduring traits of humankind throughout the ages. While we would all like to believe that we are, by nature, a peaceful species, we still understand there are some things worth fighting for, and given the appropriate context, there are some things worth killing for. As reasoning beings, we hope that if violence is the only option it is for a clear and legitimate purpose. That is why it was so confounding to hear of suchRead More Copyright in Cyberspace Essay4853 Words   |  20 Pagesan author’s publications. I argue the contrary. Cyberspace can and will become the subject of some sort of regulatory force. We are compelled to erase anarchy from the confines of cyberspace. We are impelled to protect the laws of copyright—the laws of real space can and should be made to apply to cyberspace. We have the technology and insight to do so. Now we must begin the process of breaking the code of lawlessness and replacing it with th e code of order. The Social Value of Copyright Read MoreWho Am I Am A Student2458 Words   |  10 Pagestime job, I have learned to juggle and somewhat manage my time in a more productive manner. My week consists of school, work, school, school, school, work, work, and somewhere in between, sleep and eating come to par. It is a lot. It is life. We do what we must to get by, financially, and sometimes doing so, it is still not enough. Sometimes running around, getting an education and earing income, can make one forget to stop and breathe. Really breathe. I do not do enough of that. I sometimes skip breathsRead MoreEssay on enemy of the people2869 Words   |  12 Pagescharity. He then sees his way out as Hovstad enters with an expression that means business. After sleeping on the news Hovstad is a bit concerned with the repercussions of spreading the information. Dr. Stockmann helps Hovstad to see that the truth must come first, and Hovstad agrees that the best way is to use the paper and discuss the discovery with the public. Mr. Aslaksen is a printer for the People’s Herald and also the chairman of the Ratepayers Association. He heard the news from Mr. Billings

Jeremiahs Relationship with God free essay sample

The relationships between God and the biblical characters throughout the Old Testament are very different. If we look at the relationships between God and the prophets, we can see a clear difference between the relationship between God and Jeremiah, and the relationship between God and other prophets such as Hosea and Isaiah. Jeremiah and God’s relationship is more intimate and personal compared to those of Isaiah and God and Hosea and God. God chose Jeremiah as a prophet before he was even born. This is shown in the verse, â€Å"Before I formed you in the womb I knew you.† (Jeremiah 1:5) If God claimed him as a prophet that early, he must intend to invest in a personal relationship with him. As compared to the other prophetic relationships, Isaiah just receives God’s word, he isn’t chosen in the way that Jeremiah has been chosen. From Isaiah 1:1, â€Å"The vision of Isaiah son of Amoz, which he saw concerning Judah and Jerusalem in the days of Uzziah, Jotham, Ahaz, and Hezekiah, kings of Judah. We will write a custom essay sample on Jeremiahs Relationship with God or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page † This is the first we hear of Isaiah and he just had a vision instead of being called upon like Jeremiah. God’s word also just came to Hosea, rather than being chosen like with Jeremiah. This is shown in Hosea 1:1, â€Å"The word of the Lord that came to Hosea son of Beeri, in the days of Kings Uzziah, Jotham, Ahaz, and Hezekiah of Judah, and in the days of King Jeroboam son of Joash of Israel.† Jeremiah was also sanctified and blessed by the Lord compared to the other prophets, Hosea and Isaiah. In Jeremiah 1:5, â€Å"†¦and before you were born I consecrated you; I appointed you a prophet to the nations.† The fact that God saved Jeremiah and appointed him a prophet reveals the strength of the relationship compared to that of Hosea’s and Isaiah’s. When God touches Jeremiah’s mouth with his hand, â€Å"Then the Lord put out his hand and touched my mouth; and the Lord said to me, â€Å"Now I have put my words in your mouth.† (Jeremiah 1:9) In Isaiah 8:11, God’s â€Å"hand was strung upon me.† This action differs from the one from Jeremiah as it is a negative action meant for punishment, God thinks that Isaiah has committed conspiracy against him, where as the action that God does to Jeremiah is rewarding him. This further shows that Jeremiah’s relationship with God is unique compared to those of other prophets. Their relationship is on a more intimate and positive level. Lastly, in Jeremiah 14:11-16, God commands Jeremiah not to intercede on behalf of the people as their case is beyond hope. Jeremiah differs from other prophets by not preaching lies, not being a false prophet. Jeremiah’s relationship with God differs from that of other prophets. The relationship is unique and intimate. The action that God puts upon Jeremiah is seen as a reward as it helps Jeremiah further guide the people of Israel. The action in Isaiah by God is meant to be negative and harmful. Jeremiah was called upon in the womb whereas Hosea and Isaiah were spoken to later.

Brand Community Consumers and the Culture Pertaining

Question: Discuss about theBrand Community for Consumers and the Culture Pertaining. Answer: Introduction: The brand communities tend to arise out of conglomeration between the brand, the consumers and the culture pertaining to the consumers. In terms of dynamics, brand communities are difficult to be evaluated and classified onto. On most occasions, what is perceived to be brand communities owing to the inherent set of properties that are identical to that of brand communities, but turn out to be more akin to being subcultures or hobby communities. The brands trademark sign or symbols tend to act as a totem for symbolising a community that has arisen out of that brand. The concepts concerning the characteristics and definitions pertaining to brand communities tend to have anthropological and sociological roots due to the similarities between them and the tribal communities. Discussion: The brand community, unlike that of a tribal community, is not dependent upon the geographical distances of its members. Thereby, the continuity of the existence of the community is not dependent upon the community members immediate surroundings. Moreover, there is fine line that differentiates between the brand enthusiast and the brand community. The usage or consumption of a certain brand is considered the criteria in terms of a brand enthusiast (Goh, Heng and Lin 2013). However, in order to become a member of a brand community, a consumer requires having affiliation pertaining to fellow enthusiasts of the same brand. Thereby, it can be construed that brand enthusiast is not similar to that of being a brand enthusiast. However, it is prerequisite for being a brand community member that the member is brand enthusiast. Social interactions and the relationships formed out of admiration and enthusiasm for a particular brand, despite the community having features such as sparsed or geographically non-bound, can be considered as Brand Community (Jeong, Ha and Lee 2016). Moreover, it can also be noted that likeminded admires pertaining to the same brand, despite having limited or negligible social interaction amongst each other are construed to be close knit as a sense of community. Further, Marzocchi, Morandin and Bergami (2013) claimed that in case of brand community, the affiliations pertaining to the brand is paramount to any form of communal interaction between its members. In the context of evaluating the degree of alignment between subcultures and brand communities, it is inferred that subcultures continue to have longer life cycle periods as compared to brand community. For instance, the culture pertaining to using aircrafts as a means of logistics and transportation shall not cease to exist despite Boeing facing bankruptcy or liquidation. It can be observed that the different social figuration arising out of demographic factors, subcultures, brand community and professional networks etc tend to overlap (Kuo and Feng 2013). This is owing to the fact that a brand community member has a certain demographical features (such as male or female), and can be attributed to subcultures as well (such as being a skydiving enthusiast). The conformance to mainstream ideology can be construed to be a relevant characteristic pertaining to the brand community (Skln, Pace and Cova 2015). Moreover, such conformance is a significant parameter at identifying whether a social group or follower of a particular brand can be construed as a brand community. For instance, an avid Nike enthusiast has to have likening for sports or healthy lifestyle. In the above illustration, being an enthusiast cannot be construed to being a member of brand community of Nike unless the mainstream ideology of having a fit lifestyle is present. The recent dissemination pertaining to characteristics of brand community have identified several factors that were overlooked in previous academia researches. The characteristics that are presently attributed to brand community can be classified into governing, emphasizing, justifying, documenting and commoditizing amongst other properties (Zhang et al. 2013). However, in terms of attributes, such properties tend to be inclusive of social communities and not particularly restricted to brand communities. Therefore, a community that contains aforementioned characteristics cannot be construed as brand community. Symbols play a significant role in identification of a certain brand community, just as they do in terms of identifying social communities (Skln, Pace and Cova 2015). For instance, a cross may represent the Christian community, whereas on the other hand an apple may represent the Apple Corporations community. Thereby, cultural markers that are shared in case of brand community members. Moreover, it can also be inferred that the existence pertaining to the brand ceases to exist once the brand becomes nonexistent. The dynamics pertaining to the brands are such that the marketing department of the brand has to put in additional efforts to ensure that the brand community is sustained. In order to strengthen the relationship pertaining to the cohesiveness between brand and community members, the role of top-level management and marketing team remains pertinent. Strengthening of brand community can be beneficial in multiple ways, the primary factor being that a strong brand community can r eciprocate into enhanced revenue generating ability. The other reasons can be sustainability of a consumer base that are highly loyal to the brand and whose lifestyles has been intertwined with the products that the brand offers. Moreover, brand communities can be construed as a reflection of core values pertaining to the society as a whole and acts as representation of dominant ideologies that are dominant in the society. However, it is relevant to note the fact that the brands that cater to large set of consumer segments are less enduring that those catering to small niche segments. Thereby, the sustainability of brand community is dependent upon the positioning that the brand currently has or seeks to have. Conclusion: The current study displays the different set of factors that can be attributed to formation of brand community. The derivation of brand community has arisen out of multiple factors primary among them being enthusiasm for the brand, alignment to mainstream ideologies etc. Moreover, it can be observed that there are overlaps in terms of social fragments. This is in the sense that a brand community member tend to be have certain demographical features. Moreover, such member can also be traced to be a participant in sub-cultures. Its relevant to note the fact that brand positioning is relevant for existence of brand community. References and Bibliography: Brodie, R.J., 2017. Commentary on Working consumers: Co-creation of brand identity, consumer identity, and brand community identity.Journal of Business Research,70, pp.430-431. Brodie, R.J., Ilic, A., Juric, B. and Hollebeek, L., 2013. Consumer engagement in a virtual brand community: An exploratory analysis.Journal of Business Research,66(1), pp.105-114. Goh, K.Y., Heng, C.S. and Lin, Z., 2013. Social media brand community and consumer behavior: Quantifying the relative impact of user-and marketer-generated content.Information Systems Research,24(1), pp.88-107. Jeong, S.W., Ha, S. and Lee, K.H., 2016. Impacts of Community Commitment on Brand Equity Creation in Company-Initiated Online Brand Communities.Fashion, Industry and Education,14(1), pp.31-39. Kuo, Y.F. and Feng, L.H., 2013. Relationships among community interaction characteristics, perceived benefits, community commitment, and oppositional brand loyalty in online brand communities.International Journal of Information Management,33(6), pp.948-962. Marzocchi, G., Morandin, G. and Bergami, M., 2013. Brand communities: loyal to the community or the brand?.European Journal of Marketing,47(1/2), pp.93-114. Skln, P., Pace, S. and Cova, B., 2015. Firm-brand community value co-creation as alignment of practices.European Journal of Marketing,49(3/4), pp.596-620. Zhang, N., Zhou, Z.M., Su, C.T. and Zhou, N., 2013. How do different types of community commitment influence brand commitment? The mediation of brand attachment.Cyberpsychology, Behavior, and Social Networking,16(11), pp.836-842.