Kaplan And Johnson s Theory Of Management Accounting

Introduction Kaplan and Johnson’s theory in 1987 for management accounting system has been dubbed one of the most prominent academic publication to date. Activity Based Costing Otley (2008) explained that management accounting was obsolete and managers were encouraging the sale of unprofitable products and neglecting profitable products. The managers were unaware of the situation due to the traditional costing system that gave the wrong information. Traditional costing’s method for cost allocation is mainly based on direct labour hour which meant dividing using direct labour cost and would eventually lead to inaccurate information for managers. Kaplan and Johnson then develop Activity Based Costing (ABC) to provide a more accurate information for managers. The ABC would show a profitable product under traditional costing to be in fact unprofitable and vice-versa. Their academic publication lead to major change in management accounting, there were more management accounting development and publication in 20 years when compared to the 20 years before their publication. Kaplan and Johnson suggested that the poor academic publication on management accounting around the year of 1925 was the main setback for management accounting. According to Lowry (2008), Kaplan and Johnson failed to take into account that the progress technological advances this century. They also failed to take into account the relationship of other industries for management accounting, Kaplan and Johnson’sShow MoreRelatedIf You Cant Measure It You Cant Manage It1520 Words   |  7 Pagesacademic expert; Deming, Drucker, Kaplan, this is another list that could go on, however, this is a statement that has not been made without critism. This report will have a brief overview of the popularity of accounting measures, and then we will apply the â€Å"If you can’t measure it you can’t manage it† ideas to some specific contexts in order to demonstrate different views on the topic. Finally, we will conclude with our opinion. Discussion Cost and management control information became of greatRead MoreThe Activity-Based Costing Method- Development and Applications5338 Words   |  22 PagesThe Activity-Based Costing Method: Development and Applications Gregory Wegmann* This paper analyzes the management accounting applications, which try to improve the Activity-Based Costing (ABC) method. First, the paper describes them using the Strategic Management Accounting (SMA) stream. Then it presents the main features of these applications. Second, the paper examines in detail two of these features: the widening of the analysis perimeter and the relevant level of details to analyze theRead MoreManagement Accounting Change2028 Words   |  9 PagesDescribe the ‘Challenge of Management Accounting Change’ in light of recent research findings and discuss, how can this change help an organisation, in getting its strategic, tactical and operating objectives? Management accounting change and the continuously changing roles of management accountants have dominated accounting literature for the past few decades and the theme of management accounting change procedures has beenRead MoreImplementing Performance Measurement Systems: a Literature Review9421 Words   |  38 PagesInt. J. Business Performance Management, Vol. 5, No. 1, 2003 1 Implementing performance measurement systems: a literature review Mike Bourne* and Andy Neely Centre for Business Performance, School of Management, Cranfield University, Cranfield, MK43 0AL, UK E-mail: m.bourne@cranfield.ac.uk *Corresponding author John Mills and Ken Platts Centre for Strategy and Performance, Institute for Manufacturing, University of Cambridge, Mill Lane, Cambridge, CB2 1RX, UK Abstract: Currently, thereRead MoreLiterature Review Performance Management and the Balanced Scorecard6479 Words   |  26 PagesLiterature Review Since the Balanced Scorecard was developed in the 1990’s by Robert Kaplan and David Norton (1992), it has gained in popularity amongst academics and practitioners. In 1990, Kaplan and Norton led a research study of a lot of companies with the purpose of exploring the new methods of performance management. The importance of the study was an increasing belief that the financial measures of performance management were not as effective as before with the development of modern businessRead MoreWhat Factors Drive Change in5925 Words   |  24 PagesMALAYSIAN ACCOUNTING REVIEW Volume 7 No. 1 July 2008 Sponsored by: Accounting Research Institute Faculty of Accountancy Universiti Teknologi MARA Malaysia Malaysian Accountancy Research and Education Foundation (A Trust Body Sponsored by the Malaysian Institute of Accountants) WHAT FACTORS DRIVE CHANGE IN MANAGEMENT ACCOUNTING IN MALAYSIAN ORGANISATIONS? Suzana Sulaiman Aliza Ramli Accounting Research Institute Faculty of Accountancy Universiti Teknologi MARA, Malaysia FalconerRead MoreStrategic Management Accounting13457 Words   |  54 Pagesthis journal is available at www.emeraldinsight.com/0951-3574.htm AAAJ 21,2 Strategic management accounting: how far have we come in 25 years? Kim Langï ¬ eld-Smith Monash University, Melbourne, Australia Abstract Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and â€Å"success† of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMARead MoreActivity Based Costing From The Perspective Of Competitive Advantage Essay1824 Words   |  8 PagesAnyadiegwu Peace Ebele1, Prof. Ifurueze Meshach S. 2 1, 2 Department of Accountancy Chukwuemeka Odumegwu Ojukwu University (COOU) Igbariam, Anambra State Email: ebele_okpala@yahoo.com Phone: +2348038947784 ABSTRACT The focus of this study was to examine activity based costing from the perspective of competitive advantage. ABC can support the strategic management process and provide significant benefit to organizations. This examination utilized the contingency theory as a theoretical basis for the study.Read MoreManagement Accounting And Practices Of Small And Medium Enterprises5055 Words   |  21 Pagesinformation about Management Accounting and the practices of Small and medium Enterprises, bringing out the interdependence and interrelation of one to the other. 2.2 Overview of Management Accounting Management accounting was first known as cost accounting. This origin was reflected in the earlier title for practitioners of cost or works accountants (Wilson and Chua, 1988). Accounting historians have long endorsed the view that cost accounting is a product of the industrial revolution (Johnson, 1981). ForRead MoreContemporary Issues in Management Accounting211377 Words   |  846 PagesContemporary Issues in Management Accounting This page intentionally left blank Contemporary Issues in Management Accounting Edited by ALNOOR BHIMANI 1 Great Clarendon Street, Oxford ox2 6dp Oxford University Press is a department of the University of Oxford. It furthers the University’s objective of excellence in research, scholarship, and education by publishing worldwide in Oxford New York Auckland Cape Town Dar es Salaam Hong Kong Karachi Kuala Lumpur Madrid Melbourne Mexico

Youth And Adult Criminal Justice System - 1406 Words

For many youth in America it is expected that they will graduate high school and move on to higher education, likely at a traditional public four year institution. According to the National Center for Education Statistics (2016) website, of the 20.5 million students who attended college in the Fall of 2016, 14.9 million of them attended a public four year institution. That is just under 75% of American college students. For the general population of American youth who did not attend college after high school graduation, factors keeping them from going to college may be finances, support at home or school, access to important information or technology, or just the ability to be mobile. Youth with criminal backgrounds have all of this to†¦show more content†¦Not all schools have a spot on their application for declaring criminal history. But Custer (2016) examines the new push for colleges to examine admission policies for individuals with a criminal record. More and more colleges are feeling pressure to put these policies in place. The article indicated that â€Å"campus safety† may be behind this reasoning, but there is no evidence available to indicate that these policies actually make a significant difference. He points out that these policies could actually stunt the process of an individual trying to break away from criminal patterns by hindering the ability to obtain further education. Authors Halkovic Greene (2015) discuss similar admissions policies and barriers in their article. They also talk about how these policies reinforce the negative stigmas associated with criminality, instead of giving the students a chance to grow and change, and even positively contribute to the school. They say that these students have many gifts to share with schools including the desire to give back, and bridging academia with underserved populations. Should the students get into a school without these policies, or somehow get past these policies, another barrier to contend with is federal financial aid eligibility. Lovenheim Owens (2014) explored this barrier. In 2001 amendments were made to the Higher Education Act thatShow MoreRelatedJuvenile Delinquency : Should Severity Of Punishment For Young Offenders Be The Same As Adults?1200 Words   |  5 Pagesof Punishment for Young Offenders Be the Same as Adults? Throughout centuries of development, crime and social safety are still the biggest concerns for a country since it can influence the political, economic, and social aspects. With the evolution of human civilization, more than seventy percent of the world has been urbanized into developed countries. These countries contain advanced technologies, highly-comprehensive policies and economic system. Along with the inclusive developments, â€Å"the lawRead MoreIs Canadas Youth Justice System Fair and Equitable1259 Words   |  6 PagesThe Youth Justice System deals with 12-17 year olds in trouble with the law. It uses a rehabilitative method to deal with youth. It makes sure the youth are provided with meaningful consequences for their actions and then reintegrates them back into society. The Youth Justice System brings up a lot of question and the main one is: Is Canada’s Youth Justice System fair and equitable? A lot of people argue that it is too lenient while others say it is a great method for dealing with youth. The YouthRead MoreThe Abolition Of The Juvenile Justice System1748 Words   |  7 Pagesbehaviour that are committed by youths. This is a court system that fully distinguishes youths from adults as far as crime is concerned where their misconduct is labeled as delinquent acts rather than crime (Barry, 1987, p. 476). Youth are presumed to have less understanding of social norms and they are less aware of the long-term consequences of their behaviour. Unlike punishment or reprimanding, the juvenile court system acts as a rehabilitation facility for youth offenders (Barry,1993, p. 204)Read MoreHow Effective Is The Youth Justice System Essay1709 Words   |  7 PagesIntroduction How effective is the Youth Justice System in responding to youth crime? Since the arrival of the Youth Criminal Justice Act (YCJA) came into effect, the crime rates have decreased. Previously Canada had one of the highest youth incarceration rates in the western world. However since the Youth Criminal Justice Act got put into place in 2003, the crime rates have declined significantly. The Youth Justice System does their best to better and rehabilitate the adolescents that get intoRead MoreA Child With Adult Consequences Essay1688 Words   |  7 PagesWith Adult Consequences Adults are held accountable for their actions and expected to abide by the laws and if they do not there are consequences to follow. Some punishments can be as little as a monetary fine, or as detrimental as life imprisonment. Today, some children face these exact consequences depending on their actions. Certain children are held accountable for their actions and punished as adults in an adult courtroom depending on the offense and the jurisdiction. According to Youth JusticeRead MoreFinal Exam : Youth And Justice905 Words   |  4 PagesFinal Exam: Youth and Justice Introduction Changes in public opinion, as well as criminal justice legislation, have transformed for the purposes of recognizing the unique role that crime plays in the lives of youth. That is, it has become widely recognized that the justice system cannot treat youth offenders with the same response that adult offenders are treated with. In fact, Minaker and Hogeveen (2009) support this claim and state that youth require â€Å"a qualitatively different response† (p. 249)Read MoreThe Main Aim Of Eradicating Criminal From The Society1439 Words   |  6 PagesCrimes The main aim of eradicating criminal from the society is to enhance peaceful coexistence among people and to aid development. In this regard, individuals who fail to fit in this setting should be eradicated regardless of their age and made responsible for their actions. Releasing murderers, rapists, and other criminals from jail after serving a lenient and short sentence does not rehabilitate them in any way. In this regard, all those who are engaged in criminal activities that risk the life ofRead MoreJust Mercy Essays : Juveniles Being Tried As Adults1407 Words   |  6 PagesStevenson’s â€Å"Just Mercy† stories of juveniles being tried as adults, Jason Zeidenberg in the article â€Å"The Risks Juveniles Face When They Are Incarcerated with Adults† strongly emphasizes the dangers and consequences that juveniles face when they are tried as adults. Zeidenberg states the consequences of juveniles being raped, assaulted, committing suicide and the effects of bein g victimized. Children who are housed in the same facility as Adults is not a good idea nor a good mix, according to ZeidenbergRead MoreYouth Criminal Justice Act Essay1257 Words   |  6 Pagescontinue the government established the Youth Criminal Justice Act (YCJA) which gives young offenders a chance to better themselves, and. By doing so, the YCJA helps teach youth that their actions are unacceptable and the punishments imposed are lesser then an adult. Through the analysis of their unacceptable actions, lesser punishments and a better future, it is clear that YCJA is highly effective at giving youth a better chance in society. The YCJA teaches youth that their actions were unacceptableRead MoreThe Development Of A Juvenile Criminal Justice System1740 Words   |  7 PagesStates of America, crime rates among the youth under the age of 18 years have significantly increased. This phenomenon is attributed to various factors, among them being family disintegration, school dropouts and other antisocial behaviors. Therefore, the development of a juvenile criminal justice system was crucial as it is tailored to distinguish the judicial process related to juvenile crimes. Various facilities such as specialized detention centers and youth centers are also put in place in order

Professional Nursing Synthesis Portfolio Free Essays

In Appendix __ and ___ (Case studies and Rhabdomyisis), I have been able to exhibit   critical thinking. I have been able to undertake analysis, synthesis, and evaluation of data gathered from observation, experience, reflection, or communication as a guide to belief or action. I have also been able to acquire substantial clinical reasoning which entails a capacity to remember facts, organize them in a meaningful whole, and then apply the information in a clinical patient care situation. We will write a custom essay sample on Professional Nursing Synthesis Portfolio or any similar topic only for you Order Now As a nurse, I can make use of reasoning to help in formulating principles or guidelines as a basis for my nursing practice judgment decisions. II. Decision Making Skills In Appendix ___ (Ethical Dilemma), I have significantly enhanced my decision making skills. As a novice, I acquire clinical judgment and skill over time. Knowledge is refined through actual clinical experience; this moves me from a rule-based, context-free stage to a more analytical, logical and intentional pattern of thinking. To effectively provide a conducive learning environment, I have been exposed to venues for examining and developing my problem solving and reasoning skills towards making clinical judgments. These venues transpire through numerous learning experiences, one of which are ethical dilemmas. III. Nursing Care and Management of Clients In Appendices __ and ___ (Case studies and Mariners Harbor project), I have effectively enhanced my skills in nursing care and management of clients. These experiences can help me in developing the learner from the novice phase to being an advanced beginner in nursing. Experiences such as this enable the formation of meaningful related information on the basis of what I have learned in the classroom. There is an expectation that with more experience, I can move from the level of advanced beginner to the level of competence by program completion. Clinical judgment is defined as nursing decisions about which areas to assess, analyzing health data, prioritizing which task to do, and who should carry it out. For clinical judgment to be assessed as sound, it should be arrived at using critical thinking and logical reasoning, that will enable the deduction of valid conclusions, and the decisions that may be borne from these. IV. Effective Communication, Collaboration and Negotiation In Appendix ___ (Visiting hours in the ICU), I have been able to appreciate the importance of working with multidisciplinary professionals. I realized that synergy and collaboration are important for the ultimate welfare of the patient. This set-up also allows for his holistic healing. V.   Professional values and behaviors In Appendix __ (Nursing Philosophy), I was able to hone my professional values and behaviors. I believe that while technical competence is a core requisite to becoming a successful nurse practitioner, being values and ethics driven are equally important. In the absence of policies or concrete guiding principles, values are the only guideposts on which decisions may be hinged or anchored against. I am thankful that I was taught ethics and have also had the opportunity to make ethical decisions on the basis of such knowledge. I realized that deciding with a clean conscience makes for competent and sound nursing practice, which substantially determines nursing effectiveness. VI.   Ã‚  Ã‚  Teaching and Learning My experience in being a nurse educator has further been honed through Appendix __ (Mariners Harbor Outreach) where I was able to instruct indigents and minority patients about palliative care. I felt that this has brought me a step closer to my aspiration of being a nurse educator. As a future nurse educator / coach, I would like to conduct research projects, participate in professional associations and interact with other nursing academics and practitioners. I would also continue to practice my profession in the clinical setting. This is an effective tool in ensuring that I continue to be clinically competent as I train future nurses. VII.     Research Through integrated literature reviews and critiques (Appendix __ and ___), I have been able to hone my research skills. I have learned how to critically analyze both quantitative and qualitative data to be able to draw meaningful conclusions from them. These exercises on critical thinking and analysis have forged the theoretical foundation of my nursing practice, which is applied and honed in the clinical setting. These have taught me how to read and understand statistics, as well as data drawn from qualitative methods. Critiques have also allowed me to point out the limitations of research studies and ascertain the validity of research results. VIII.  Ã‚   Leadership Through Appendix __ (Nursing Philosophy paper), I have been able to strengthen my resolve in being a transformational leader-nurse. I have learned that being a charismatic or transformational leader entails articulate a realistic vision of the future that can be shared, stimulate subordinates intellectually, and pay attention to the differences among the subordinates. By defining the need for change, creating new visions, and mobilizing commitment to these visions, leaders can ultimately transform organizations. In effect, the ultimate goal was to make a real dent in the lives of people that I come in contact with by helping them authentically. IX.  Ã‚  Ã‚  Ã‚   Management In Appendices ___ and ___ (Nursing change paper/ Visiting hours paper), I have come to appreciate the importance of working within a multidisciplinary setting. Such appreciation has also helped me appreciate diversity and synergy in working with other professionals. X.  Ã‚  Ã‚  Ã‚   Lifelong learning and professional career development In Appendices __ and ___ (Alziheimers project/ Does advanced practice†¦ nursing paper), I have broadened my career horizons. Through these, I have manifested how I have progressed in the practice and have also been able to open new doors for learning and for sharing these wins with my colleagues. How to cite Professional Nursing Synthesis Portfolio, Essay examples

Should Students Wear School Uniforms Essay Example For Students

Should Students Wear School Uniforms Essay Schools today arent in the best condition. There is teasing, violence, discrimination, cliques, and poverty. There is much to say about how having mandatory school uniforms will help these problems. My question is, will uniforms help these problems enough to dismiss the hurt that they would cause? I say the uniforms do little to help. Having uniforms would stop the teasing and discrimination about clothing, but there is more to tease or discriminate someone about rather than just clothing. Such as hygiene, looks, personality, intelligence, race, and the list goes on. So unless people somehow find a way to be perfect in everyones opinion, teasing and discrimination wont stop. As for violence, its the same story. Uniforms would only stop the smallest percentage. In some ways uniforms actually make violence less preventable by eliminating one major warning sign. For example the black trench coats that were worn in by the murderers at Colorados Columbine High School shooting. Of course Im not saying we should arrest anyone who wears a trench coat, but the way that someone dresses can say a lot about their personality. If youre thinking that uniforms will end symbols of being in a gang such as gang colors,think about how many other ways that a gang member could symbolize that they were in a gang such as rolling up your sleeve or leaving out the tag on your shirt. Uniforms wouldnt help stop cliques. People have cliques because in a clique you have the same interests as each other, you can relate to each other, you get along with one another, etc. not because you shop at the same stores. Wearing the same thing as someone else would hardly help the poverty issue. It doesnt change the fact that you are poor. It just masks the fact that you cant afford new clothes but there are other, less noticeable signs of poverty like never having lunch money, or at the high school level, your car could be a sign. In my survey of Douglas High School students and teachers, the percentage of people that wanted school uniforms was about the same as the percentage who were against them; but the people who wanted school uniforms didnt have very good reasons of why they wanted them and they didnt seem to have thought about what uniforms were capable of. One student surveyed answered the question, what are some advantages of wearing school uniforms? by saying, You dont get judged! No stereotypes! . Another answered the same question by saying, Uniforms look cool! And you dont have to worry about what to wear the next day. . Both of these students answered the question about the disadvantag es of having school uniforms by saying there are no disadvantages. The anti-uniform students seemed to have thought more and were able to give extra comments and answer questions keeping in mind the advantages as well as the disadvantages. For example one student surveyed said, Uniforms would crush the personal style and individuality of the student body. they also added this in the comments section, When adolescents are in high school it is a critical stage in mental development. The personality is able to evolve and expand; uniforms would only be a ninderance. . A teacher who was surveyed wrote, Students today are trying to find out who they are and their style of dress is an expression of their personality and character. I do not believe uniforms are the answer. . Individuality is what makes the school interesting. I do realize that there are other ways to be an individual and express yourself besides your clothing, but clothing does play a big role in showing others what you are like and finding out who you want to be. I think that if we were to compare the damage that wearing uniforms causes to the good that wearing them would do, we would realize that uniforms do more bad than good and we could concentrate on finding real solution to all of the problems in schools. .u482b3a43040233bdef554466fdd07e8b , .u482b3a43040233bdef554466fdd07e8b .postImageUrl , .u482b3a43040233bdef554466fdd07e8b .centered-text-area { min-height: 80px; position: relative; } .u482b3a43040233bdef554466fdd07e8b , .u482b3a43040233bdef554466fdd07e8b:hover , .u482b3a43040233bdef554466fdd07e8b:visited , .u482b3a43040233bdef554466fdd07e8b:active { border:0!important; } .u482b3a43040233bdef554466fdd07e8b .clearfix:after { content: ""; display: table; clear: both; } .u482b3a43040233bdef554466fdd07e8b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u482b3a43040233bdef554466fdd07e8b:active , .u482b3a43040233bdef554466fdd07e8b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u482b3a43040233bdef554466fdd07e8b .centered-text-area { width: 100%; position: relative ; } .u482b3a43040233bdef554466fdd07e8b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u482b3a43040233bdef554466fdd07e8b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u482b3a43040233bdef554466fdd07e8b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u482b3a43040233bdef554466fdd07e8b:hover .ctaButton { background-color: #34495E!important; } .u482b3a43040233bdef554466fdd07e8b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u482b3a43040233bdef554466fdd07e8b .u482b3a43040233bdef554466fdd07e8b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u482b3a43040233bdef554466fdd07e8b:after { content: ""; display: block; clear: both; } READ: Martin Luther King Jr Segregation EssayWords/ Pages : 677 / 24