Changing In The Role Of Management Accountant Accounting Essay

Changing In The Role Of Management Accountant Accounting Essay Abstract This essay gives an overview of the changing role of management accountant and the management accounting practices. An idea of how these changes were developed and the factors behind the changes what were the reasons for implementing the changes, what were the main drivers and to what extent these changes are now being practice in the real business world? Introduction Over the few decades- many writers have pointed to the work of Johnson and Kaplan (1987) as an organ in this respect that there has been a shift in the expectation of management accountant. This essay is a brief overview of why, how, and to what extent there has been a change in the role of management accountant over the last three decades. In the past decades business environment has changed significantly, this is mainly because of the changes in technology and ever growing demands of business managers all around the globe. These changes have brought a significant level of change in economical factors of busi ness world and management accounting is no exception. And with these changes management accounting as a whole is effected, it has brought changes in accounting system and techniques and has been subject to various debates as to bring changes in the function of accounting. Nevertheless, there have been mainly two types of development: adoption of new tools and techniques which enhances accounting practice, and on the other hand change in the role of management accountant, which is towards acting more in decision making and advisory rather than solely focusing on providing information. In the following sections this essay will give a brief idea of the main reason behind the changes and how these changes effected the management accounting practices and to what extent these changes are adapted by the accounting sector. Reasons for the changes The ever changing environmental and technological factors has affected the global economy in past few decades, and accounting and finance is a key player in running any economy. And as being a major factor in running any economy accounting practices has suffered significantly. But the focus in this essay is on management accounting and its practitioner and why, how and to what extent there has been a change in their practice. Laboring under the shadow of financial reporting, auditing and taxation, on number of occasion’s management accounting has escaped the spotlight of critics. Often management accounting and the role of management accountant is relegated to the lower crust of accounting, and was limited to the role of organizational book keeping and budgeting and sometimes only to the extent of obligatory university or professional body courses. But if we look in this matter from historical point of view management accounting was and to some extent still considered as a dull profession. We can say that due to globalization of markets which have increased competition, and now markets are more volatile, where reaction time is very little for companies to act. Advancement in information and production technologies, which have reduce the time of information processing by accounting specialist and has enabled other organizational staff to take up tasks by themselves which were previously labeled for accountants.   [ i ]

U06d2 Legal Reporting Essay Example | Topics and Well Written Essays - 500 words

U06d2 Legal Reporting - Essay Example There are several issues that are covered by the law and these include abuses like sexual abuse, child abuse or any form of misconduct with the elderly (Pozgar G. D., 2006). Also, any form of misconduct or irresponsibility shown in regards to communicable diseases can also be reported and filed against. To ensure the best for all within the society and also at the healthcare centers, the doctors and the healthcare centers are required to participate in reporting any form of suspected child abuse or elderly abuse (Syrett, 2008). The government is very strict in these matters and is working towards the well being of all within the society. The health care workers are also liable to report any rapes, harassment, and all birth and deaths are also expected to be kept up – to – date to ensure an accurate census. The government has allowed for the health care personnel to participate and help the society by reporting any kind of suspicious behavior, however if this right and responsibility is dishonored and misused to falsely report, then the individual can also be faced with serious consequences like civil and even criminal obligations (Pozgar, Santucci, & Pinnella, 2009). There have also been a number of processes and reporting systems that have been implemented to ensure that all healthcare organizations report the incidents and any form of any communicable disease is curbed at the starting point itself. The states also have laws to curb the possibility of any new disease to spread and to create an epidemic (Pozgar G. D., 2006). To be able to curb this, the government requires the state to report any and all irregular or unexpected similar symptoms in numerous patients. To also ensure higher safety and security of the patients and the processes being accurate in the healthcare industry th ere is a requirement to also report any errors from the health care end (Nathanson, 1995). Along with the safety of

Multiculturalism Research Proposal Example | Topics and Well Written Essays - 500 words

Multiculturalism - Research Proposal Example Different people have addressed this topic but I have seen it important to address the topic and try to come with a remedy to ensure that people can embrace each other’s cultural diversity. This will also prevent cultural profiling which is common among different people in the society. On the bid to address the issue, many writers have tried to project ways in which people can take advantage of the situation without allowing the division to creep in. According to Clarence Page a contributor in the Chicago Tribune, the way the issue is being addressed in the United States has left more rifts rather than proposing a reconciling strategy. Mathew Lynch writing about multiculturalism in schools notes that it is important to teach students at an early age how to embrace each other’s diversity instead of profiling each other negatively based on their different cultures. He also adds that blending of the different cultures can be both a blessing and a curse according to the way that the issue will be addressed. Bafford adds that there is no harmonized American culture and so the people living there should show high levels of cultural tolerance. Responding to the issue of multiculturalism is the main issue as Valerie, an editor with the Los Angeles Times puts it. Th e education system should therefore address it to ensure that people embrace each other’s uniqueness and different cultural orientation. The research will cover the topic in a different way to address the limitations of the previous researches and come up with a working model for the same. The research should also come up with recommendations and the relationship between multiculturalism and other social aspects that are evident in any given society. The leading question will be on ways to address