Management Accounting System Design in Manufacturing Departments Essay

The model was tested by means of empirical data collected from a questionnaire addressed to 160 production managers. The response rate was 82. 5%. The ? ndings provide some support for the notion that organizations adapt their MAS design to the control requirements of the situation. Furthermore, the study o? ers some empirical support for the existence of suboptimal equi? nality. That is, in situations which lack of a single dominant imperative, several alternative, and functionally equivalent management control system (MCS) designs, may arise. O 2004 Elsevier Ltd. All rights reserved. Introduction Since the mid-eighties, there has been a trend in manufacturing towards customization and novel approaches to organizing production, including JIT/TQM models of control (Schonberger, 1986; Womack, Jones, & Roos, 1990). The pursuit of such strategies poses signi? cant challenges for the management since they typically imply intensi? ed interdependencies among functionally di? erentiated departments and new means of managing the work? ow (Bouwens & Abernethy, 2000; Kalagnanam & Lindsay, 1998). The multiple contingencies model stems from recognition that the demands placed on MAS design by multiple contingencies may con? ict (Fisher, 1995), i. e. , attempts to satisfy one demand may mean that other demands cannot be satis? ed. It is also explicitly assumed that the need for coordination and control can be met by several alternative, and equi? nal, management control system design strategies. The assumption is justi? ed by the long-held view that management control subsystems may not only complement each other but also substitute for each other (Fisher, 1995; Galbraith, 1973; Mintzberg, 1983). The remainder of the paper is structured as follows. The following two sections de? ne the constructs, develop the theoretical model, and conclude with a number of exploratory propositions. The process of data collection and data analysis is then detailed in the fourth section. The results of the study are presented and discussed in the ? fth and sixth sections, respectively. The last section contains concluding comments and some suggestions regarding future research. De? nition of constructs For a long time there has been an interest among scholars in documenting ? relationships between features of context in which the organization operates and its management control arrangements.

Mission Command Essay

It is the Army’s primary mission to organize, train, and equip forces to conduct prompt and sustained land combat operations (ADRP 6-0, 1-1). To accomplish its mission, the Army utilizes its concept of unified land operations. Unified Land Operations, applicable to all Army operations is the seizing, retaining, and exploiting the initiative to gain and maintain a position of relative advantage. Such advantage provides a structure to prevent or deter conflict, prevail in war, and create the conditions for a favorable conflict resolution (ADP 3-0, p. 9). Critical thinking becomes a vital role when decisive actions need to be executed where it is guided by mission command. Mission Command is the structure that enables commanders to exercise authority and direction. This structure is built on the commander’s intent, mission type orders and decentralized/centralized execution. Agile and adaptive leaders understanding the commander’s intent and context of the mission executed their objective. Commanders and Leaders at all levels apply critical and creative thinking to their understanding and decision making. The development of critical thinking skills has been imperative and a success for the Unites States Army. As the military entered into a new era of war fighting, critical thinking has become essential to help Army forces function effectively and accomplish missions within a mission command structure. Commanders and Leaders at all levels have adopted different decision-making practices. This research paper will present the role of critical thinking and how it facilitates understanding and support the different decision-making approaches in a mission command structure. Critical thinking and creative thinking is applied when commanders and leaders need to understand the mission and are drawn to make effective  decisions. â€Å"Critical thinking examines a problem in depth from multiple points of view (ADRP 6-0, 2-7).† Here, critical thinkers need to determine if there sufficient justification to accept the conclusion as true based on a given inference or argument. Critical thinkers need to be well informed in order to make judgments and decisions. â€Å"Critical thinkers are purposeful and reflective thinkers who apply judgment about what to believe or what to do in response to known facts, observations, experience, oral or written information sources, or arguments (ADRP 6-0, 2-7).† As mentioned creative thinking is also a key to the understanding and for an effective decision-making approach for commanders and leaders. â€Å"Creative thinking involves thinking in new, innovative ways while capitalizing on imagination, insight and n ovel ideas.† Whether we are faced with similar problems we encountered in the past, or faced with new ones; new and creative solutions can be applied. If we utilize the same solutions, an enemy will acknowledge, adapt and overcome the unchallenged solution. Creative thinking will lead to new insights, novel approaches, fresh perspectives, and new ways of understanding and conceiving things. Implementing critical thinking and creative thinking, commanders and leaders are able to better understand and support their decision-making approach. These Decisions are how commanders and leaders put their outcome into action. In order to reach a decision, the proper decision-making approach must be applied for the situation. Commanders or leaders will apply a systematic analytic decision-making or an intuitive decision-making approach. Different situations will dictate what approach will be suitable. Analytic Decisionmaking Analytic decisionmaking allows commanders and leaders to gather information from various sources that are provided to them as well as their own experiences if necessary. Once information has been obtained, several alternative solutions are then generated. These solutions, referred as options, will then be compared and evaluated until the best course of action has been decided. â€Å"It aims to produce the optimal solution by comparing options (ADRP 6-0, 2-8).† According to mission command, analytic decisionmaking is: Methodical and allows the breakdown of tasks into recognizable elements. Ensures commanders and leaders consider, analyze, and  evaluate relevant factors, employing techniques such as war-gaming. Provides a systematic approach when the decision involves processing large amounts of information. Helps resolve conflicts among courses of action. Gives inexperienced personnel a logically structured approach. Depending on the situation commanders and leaders are faced with, analytic decisionmaking can be applied. But, because there are often large amounts of information gathered that needs to be clearly evaluated before a decision can be made, it is time consuming. If the conditions of the mission change, such information will require a complete reevaluation, which can delay decisions. Where there are rapidly changing situations that require quick effective decisions, analytic decisionmaking will not apply. (ADRP 6-0, 2-9). Intuitive Decisionmaking Decisions made by using intuitive decisionmaking are determined based on knowledge, judgment, experience, education, intelligence, boldness, perception, and character. (ADRP 6-0, 2-47) Because it is based on these elements, unlike analytical decisionmaking, intuitive is a more rapid approach to making a quicker decision. Intuitive decisionmaking is often done at the lowest levels of command. According to mission command this approach: Focuses on assessment of the situation more than on comparing multiple options. Is effective when time is short. Relies on a commander’s experience and ability to recognize the key elements and implications of a particular problem or situation. Tends to focus on the larger picture more than the individual components. When there are rapid changing situations and decisions need to be made right away, commanders and leaders will apply intuitive decisionmaking approach. Commanders and leaders mix theses two approaches â€Å"to help them remain objective and make timely and effective decisions† (ADRP 6-0, 2-49). In a mission command structure, commanders and leaders avoid making decisions solely by intuition; they incorporate some analysis into their decisions. Decisions should not be rushed or over-thought. A wrong decision can be fatal if critical thinking and creative thinking skills are not used when  commanders and leaders need to make a decision thru an analytical or intuitive approach. In a mission command structure, commanders and leaders decisions are based on the mixture of analytic and intuitive decisionmaking. To facilitate in the decisionmaking, commanders and leaders need to apply his/her critical and creative thinking skills. These skills are imperative to help make well round decisions for any type of mission. If wrong decisions are formulated it can be fatal, becoming an advantage to the enemy. These decisions not only affect the outcome, but it affects the service members who carry out the mission. Our service members’ decisions on the field are influenced by the decisions made by the commanders and leaders. The development of these skills is instrumental for commanders and leaders at all levels. The development of critical thinking skills has become a paramount to the military. One of the key characteristics in the job description of a military leader is, decision-making. But with no such skills, full effective decisions will not exist. Critical thinking as well as creative thinking is imperative to the success of the United States Army and it has been incorporated into the Professional Military Education for leaders at all levels. â€Å"Critical thinking means the ability to construct and defend as argument using reason, applying intellectual standards and epistemic responsibility, and recognizing and countering logical fallacies as we see them in others and ourselves (Colonel Thomas M. Williams).† References Benson, Colonel Bill. (2012). The Evolution of Army Doctrine for Success in the 21st Century. Military Review: March/April2012. Vol 92 Issue 2, p2. Retrieved From http://usacac.army.mil/CAC2/MilitaryReview/Archives/English/MilitaryReview_201206 30MC_art010.pdf Conley, Kathleen. (2013). Operationalizing Mission Command. Leveraging Theory to Achieve Capability. JFQ: Joint Force Quarterly 2013 1st Quarter. Issue 68, p32. Retrieved from http://www.ndu.edu/press/lib/pdf/jfq-68/JFQ-68_32- 35_Conley.pdf Department of the Army Headquarters. (2011). Unified Land Operations. Army Doctrine Publication 3-0. Retrieved from http://armypubs.army.mil/doctrine/DR_pubs/DR_a/pdf/adp3_0.pdf Department of the Army Headquarters. (2012). Mission Command. Army Doctrine Release Publication 6-0. Retrieved from https://armypubs.us.army.mil/doctrine/index.html Sharpe Jr., James D.; Creviston, Thomas E. (2013). Understanding Mission Command. Army Sustainment; July-September 2013. Vol. 45 Issue 4, p10. Retrieved from http://www.army.mil/article/106872 William, Colonel Thomas M. U.S. Army Reserve. (2013). Education for Critical Thinking. Military Review. Retrieved from http://usacac.army.mil/CAC2/MilitaryReview/Archives/English/MilitaryReview_20130228_art011.pdf Appendix Annotated Bibliography Benson, Colonel Bill. (2012). The Evolution of Army Doctrine for Success in the 21st Century. Military Review; March/April2012, Vol.92 Issue 2, p2. Retrieved From http://usacac.army.mil/CAC2/MilitaryReview/Archives/English/MilitaryReview_201206 30MC_art010.pdf This article discusses the U.S. Army doctrine from the early 21st century. It provides the history and the evolution of the Army doctrine. It describes the publication â€Å"AirLand Battle† that was published in 1982, the transition of the doctrine in the 1990’s, through the publication of â€Å"Unified Land Operations† in 2011. It describes unified land operations the â€Å"seizing, retaining, and exploiting the initiative to gain and maintain a position of advantage provides a battlefield framework and logic that nests unified land operations within the joint operational construct of unified action and provides a structure that allows commanders to effectively and accurately describe their intent in time, space, purpose, and priority, which are guided by Mission Command. Conley, Kathleen. (2013). Operationalizing Mission Command. Leveraging Theory to Achieve Capability. JFQ: Joint Force Quarterly; 2013 1st Quarter, Issue 68, p32. Retrieved from http://www.ndu.edu/press/lib/pdf/jfq-68/JFQ-68_32- 35_Conley.pdf This article is the result of the Mission Command White Paper published by General Martin Dempsey, Chairman of the U.S. Joint Chiefs of Staff. It illustrates communication at all levels within military groups for better understanding and effective completion of missions. Mission Command will take on a more dynamic approach, developing ever greater adaptability, critical thinking and independent rapid decision-making. The principles of Mission Command are being currently being utilized in combat and other activities by many leaders and organizations. HeadQuarters, Department of the Army. (2011). Unified Land Operations. Army Doctrine Publication 3-0. Retrieved from http://armypubs.army.mil/doctrine/DR_pubs/DR_a/pdf/adp3_0.pdf This is an Army Doctrine Publication the presents the Army on guidance and direction for conducting operations on land, and provides the foundation for developing other principles, tactics, and techniques. The introduction included is a brief description of what the Army calls Unified Land Operations; applicable to all Army operations is the seizing, retaining, and exploiting the initiative to gain and maintain a position of relative advantage. Such advantage provides a structure to prevent or deter conflict, prevail in war, and create the conditions for a favorable conflict resolution (ADP 3-0, p. 9). In order to create favorable conflict resolution there needs to be a decision making and understanding of the mission. With Unified Land Operations, critical thinking becomes a vital role when decisive actions need to be executed where it is guided by mission command. HeadQuarters, Department of the Army. (2012). Mission Command. Army Doctrine Release Publication 6-0. Retrieved from https://armypubs.us.army.mil/doctrine/index.html This is an Army Doctrine publication that establishes guidance on command, control, and the mission command war- fighting function. This army doctrine guides the Army forces to function effectively and accomplish missions. Mission Command is broken down into three categories. For this research paper, the focus will be on the understanding and decision-making for commanders and staff through critical thinking. The development of critical thinking skills has been imperative and a success for the Unites States Army. As the military entered into a new era of war fighting, critical thinking has become essential to help Army forces function effectively and accomplish missions within a mission command structure. Commanders and Leaders at all levels have adopted different decision-making practices. Sharpe Jr., James D.; Creviston, Thomas E. (2013). Understanding Mission Command. Army Sustainment; July-September 2013, Vol. 45 Issue 4, p10. Retrieved from http://www.army.mil/article/106872 This article focuses on the background of mission command of the U.S. Army. It states the mission command is a warfighting function and the philosophy of the Army’s command described within the revision of Army Doctrine Publication 6-0, Mission Command. It discusses mission command history; trust in the doctrine of mission command, and decentralized execution.

Managing in the global economy Essay Example | Topics and Well Written Essays - 750 words

Managing in the global economy - Essay Example Hence it becomes very essential to study the physical and societal environments when opening and international business. Managing in a global environment means manage people who are separated not only by time and distance but also by cultural, social, and language differences. The main challenge here is to integrate and coordinate these individuals in ways that will ensure success. And it is important to be sensitive to and respect the cultural differences. People from different cultures tend to misunderstand each others behaviours or stereotype people from other countries. Portfolio investment values and cash flows are affected when political change causes unanticipated discontinuities in the business environment. This is the Robock and Simmonds (1973) definition of political risk. They are also affected by the risks that include potential restrictions on the transfer of funds, products, technology and people, uncertainty about policies, regulations, governmental administrative procedures, and, finally, risks on control of capital such as discrimination against foreign firms, expropriation, forced local shareholding, etc. Wars, revolutions, social upheavals, strikes, economic growth, inflation and exchange rates all figure in the political risk literature and, obviously, are capable of affecting portfolio investment as well as direct investment. Gross National Income comprises the total value of goods and services produced within a country (i.e. its Gross Domestic Product), together with its income received from other countries (notably interest and dividends), less similar payments made to other countries. For example, if a British-owned company operating in another country sends some of their incomes (profits) back to UK, the UK’s GNI is enhanced. Depending on the exact country circumstances, FDI may increase the host country capital stock, bring in new technologies and boost GNI growth rates (and hence GNI per capita). Inflation

Compare and contrast book and film Essay Example | Topics and Well Written Essays - 1750 words

Compare and contrast book and film - Essay Example fting an age, contriving the attendant characters and showcasing an animal protagonist, with the objective of making them have an overall feel of this nonfiction drama through the medium of written word. In contrast, the movie version that is Seabiscuit is both versatile and constrained in many ways. The movie Seabiscuit does afford to extend to the viewers a very rich and all round sensory experience, going by the fact that it could directly stimulate the senses of the viewers. However, cinema being an art form constrained in terms of its time span, the need to retain emotional and factual continuity and the imperative to bring in drama, the movie does drop much in terms of the facts, characters and details, when compared to the book. Thereby, the book Seabiscuit: An American Legend is a well researched, detailed and engrossing nonfictional, biographical narrative, providing much information about and insight into the Great Depression, the sport of horse racing, and how a legendary race horse symbolized the resilient and unflinching spirit of those times. In comparison, the 2003 movie Seabiscuit happens to be a miniaturized human drama involving three shattered humans and an equally reclusive race horse, which somehow helps them come to terms with their hurt and loss. Yet, irrespective of the differences shown by these two works of art, going by the medium they subscribe to, to showcase an era and a sport, the movie Seabiscuit though compromising on facts, characters and details, does manage to retain the quintessential spirit and feel inherent in the book it is based on. When it comes to comparing and contrasting the film and the book it is based on, one does need to mention that they very names of the book and the movie do elaborate on as to how they differ in terms of their focus, appeal and the intended impact. The book Seabiscuit: An American Legend, by its very name does convey that it’s a non-fiction, biographical and historical work that conveys the

QIM NOTES ON DESIGNATED LECTURE Assignment Example | Topics and Well Written Essays - 500 words

QIM NOTES ON DESIGNATED LECTURE - Assignment Example During the talk, Dishman shows the audience his film of own kidney transplant, which according to doctors the he was not in a position have a transplant. With latest technological knowhow, it is a vital sign monitor, which can be of use for observations by employing smart phones to give ultrasound images. Through the aid of an online agent who can guide someone through a safe self-care with real time image processing. With the help of network devices, doing care anywhere will just need a team for interactions. He relays an instance when he was sick at a young age and admitted at a hospital. The longer he stayed in the hospital, the sicker he got like allergy (Dishman). Dishman experienced the team sport at Legacy Sam, 6 months ago. The model works by training how to do care at home and offloading clinics. Currently, he has a team in China who track and train seniors caring for themselves and community volunteers. Most of the medical problems emerge because of communication and coordination inadequacies among medical practitioners. Dishman gave an example of poor care coordination, when he was in graduate school undergoing kidney treatment whereby at some point doctors thought he had a heart problem. This was until one nurse noticed his appointment paper that had three prescriptions from different doctors having varying conditions but same drug as a remedy. He had overdose problem but not a heart problem as earlier diagnosed by varying medics cited (Dishman). This happens to millions of people elsewhere but according to Dishman, technology in health care through coordinated team sport presents an effective solution to these incidences. In 1948 during trials to invent TB drugs, healthcare conduct tests averagely but not individually whereby they generalize without knowing that a patient and his or her own population are different, hence ending up to guesswork. However, with the help of high performance

Emergency plan Thesis Example | Topics and Well Written Essays - 250 words

Emergency plan - Thesis Example There are two types of Triage: Simple Triage often used in a mass casualty incident or scene of an accident so as to sort patients into those with less serious injuries and those who need critical attention and urgent transport to a health facility (Todaro, 2010 and Buchanan, 2000). It is usually done before transportation and patients are categorized by the use of printed tags or colored flagging; and Advanced Triage, in this, doctors may decide that some of the seriously injured individuals not receive advanced care since they are less likely to survive. Therefore advanced care is often used on patients with less serious injuries (U.S Dept. Transportation Emergency Response Guidebook, 2012). Advanced Triage hence has ethical implications. It is majorly used to divert the limited resources from people with minimal chances of survival ao as to improve survival of patients most likely to survive (U.S. Environmental Protection Agency and U.S. Department of Health and Human Services Bui lding Air Quality, 2000). Color codes are also used in scenes of accidents or disaster (Cravey, 2007). Some of the colors include: Red (T1) representing those in acute danger and requires immediate treatment and transport to hospitals; Yellow (T2) representing severe injury and requires constant observation, rapid care and transport; Green (T3) representing minor injury or no injury and requires treatment when practical and discharge when possible (Blythe, 2007).; Blue, White in USA (T4) representing those with no or small survival chance and requires observation and administration of analgesics if possible; and Black (T5) representing the deceased requiring collection and guarding of bodies and identification when possible (Cumming, 2006 and Brooks, 2003). Disaster Triage can be affected by language and cultural differences, especially where there is language barrier and different in

Iron Triangle Essay Example | Topics and Well Written Essays - 500 words

Iron Triangle - Essay Example roup always has the potential of creating a situation in which through lobbying, they go an extra mile in having undue influence on the government of the day. For instance, The National Rifle Association can strategically lobby in order to block proposed gun control measures. The iron triangle concept can come into play in such a scenario the politicians in any of the two congresses bow to the lobbyists then in turn block initiatives like the universal background checks. This would happen even if majority of the voters support the proposed gun control measures. The congress forms another corner of the Iron Triangle. In many instances, the congress with the long term scheme of winning elections exchanges what can be called friendly legislations to government agencies and bureaucrats. This can always happen in two ways. Firstly, the bureaucrats receive less oversight from the congress which enables them to execute policy more freely.Secondly, agencies, special interest groups and bureaucrats receive lowered regulation and special favours.As an example, a congress person in the Agricultural Committee representing Midwest in the House representatives may lobby from the ethanol industry to support factual evidence on why its beneficial to use corn in producing ethanol. If the ethanol industry sees the congressman’s policies to be beneficial, then they play a great part in lobbying selling the representative as a bet for corn farmers. This would in turn raise chances for reelection. Government Agencies and bureaucracies form the third corner of the triangle. They have the main responsibility to implement the procedures and policies passed by the congress. Since congress is their key source of funding, they in some instances implement decisions which are in favor of the congress even if those decisions are unpopular with the citizens. For instance, Amtrack can apply dubious tactic of convincing the congress to reduce truck regulations although this has a long time

Collecting and Analyzing Data Assignment Example | Topics and Well Written Essays - 250 words

Collecting and Analyzing Data - Assignment Example Eradicate the cases of anxiety among teenage girls in the City of Everett Public School System. 4. Theory: The health promotion program is founded by the cognitive model of anxiety. The framework looks at anxiety from the perspective of vulnerability and describes the appraisal of threat (Clark & Beck, 2011). 5. Program activities: The health promotion program main activity is to assess the African American girls between 12-18 years in the City of Everett Public School system. The girls are then put in different groups to utilize one specific treatment that will give different results for comparison to determine the best option. 6. Resources and constraints: The resources available for the health promotion program include experiential support references got from different studies to help in determining the effective treatment. The community serves as an important resource to help identify acceptable cultural behaviors that are applicable to the health promotion program. The constraints in the health promotion program include insufficient resources that cannot see the program to the end. There is also a challenge from the perspective of the students who do not adhere to the established treatment sessions. The challenge encountered in creating the health promotion program plan included information strategies were not enough to influence the prime behavior because there is competition with the numerous information that the African American girls are exposed to. There is also the difficulty in making sure the information flows in two ways enabling mutual understanding of the African American girls and the professionals. To overcome these challenges I introduced the health promotion program to the African American girls in a debate setting. In this environment, the African American girls came into contact with the health professionals involved. The participants also expressed their

Money and Banking Essay Example | Topics and Well Written Essays - 1750 words

Money and Banking - Essay Example One of the shortcomings of an economy with a fixed exchange rate is that monetary policy cannot be utilized to stimulate the economy, although an economy with a floating exchange rate like the U.S. can employ monetary policy to stimulate economic growth. The macroeconomic shock, interest rates in the domestic economy fluctuate with respect to foreign interest rates. For instance, when there is an expansionary monetary policy, it will cause interest rate to decline in the domestic economy, as a result, domestic investors will have an opportunity to invest in the foreign market that will cause a capital account deficit and cause the exchange rate to decrease. The monetary growth causes a raise in domestic income that in turn causes an increase in imports and a current account deficit. When the domestic money supply increases in the foreign market because of an increase in imports and net capital outflows, it leads to depreciation of the domestic currency due to the weak association between supply and demand. The decline in the exchange rate will cause domestic capital to be attractive for foreign investors and the domestic economy will start to draw foreign investment as the exchange rate declines until the BOP equals zero that lead t o interest rate parity . 1b The BOP factors that affect the supply for domestic currency in the foreign economies are a raise in imports and an increase in capital outflows in search of higher rates of return. These factors lead to a BOP deficit in the domestic economy and are frequently affected by expansionary monetary policy that causes a decrease in the domestic interest rate. 1C Increase in exports and an increase in capital inflows where foreign investors are in search of higher rates of return in the domestic economy are factors that affect the demand for domestic currency in the foreign economies. In addition, if the domestic economy cause an increase of exports, it indicate that domestic goods are relatively less expensive compared to foreign goods. Consequently, foreigners will demand more domestic currency as they import compared to domestic exports. When, the domestic rate of returns is more in respect to foreign economies, there will be a raise in demand for the domestic currency, as foreign i nvestors will require domestic currency to buy domestic capital. 2A Based on flexible exchange rates and relatively responsive capital flows, we can establish that any fluctuate in the capital financial account will be greater in magnitude than fluctuate in the capital account. Thus, the EE curve will be flat compared to the LM curve. A fiscal expansion causes IS curve to shifts up and to the right that lead to increase of interest rates and output (y) .The increase in interest rates lead to increase of inflow of KA and a demand for domestic currency in magnitude than the CA deficit affected by increase in revenues that in turn increases imports relative to exports. This causes a BOP surplus that causes the exchange rate to appreciate and lead to shift of the EE curve up and to the left. The exchange rate will appreciate to the point where the BOP comes back to equilibrium. When exchange rate appreciates, the rate of return on domestic capital gets smaller due to diminishing margina l returns, which will reduce the rate of capital inflows to the domestic econ