Tuesday, August 6, 2019

The Difference Between Feminine and Masculine Essay Example for Free

The Difference Between Feminine and Masculine Essay Farrah Fawcett once said â€Å"God made man stronger but not necessarily more intelligent. He gave women intuition and femininity. And, used properly, that combination easily jumbles the brain of any man I’ve ever met.† Why then, do women still feel that men are superior to them? Does being feminine lower us, or make us inferior? What defines femininity, and masculinity as the opposite? In an excerpt from source B, De Beauvoir says this â€Å"The terms masculine and feminine are used symmetrically only as a matter of form, as on legal papers. † She makes the point that masculine and feminine are unimportant in everyday life, however if used, they are used as a term of judgment and usually negativity. She continues â€Å"†¦for man represents both the positive and the neutral, as is indicated by the common use of man to designate human beings in general; whereas women represents only the negative, defined by limiting criteria, without reciprocity.† Women are defined by limiting criteria. What a degrading phrase. Why is it that women always get put on the back burner of respect? We are told that being a man means you are masculine, and if you are not masculine, you are not a man. But what defines masculinity? Is it being a â€Å"brave soldier† as in source C, or is it being able to be in tune with your emotions? I will draw from source B again â€Å"A man is in the right of being a man†¦ so there is an absolute human type, the masculine.† Men are entitled to no feelings except those that exude strength, because of what we have been told since 1599. In source C, Shakespeare writes â€Å"But I had not so much a man in me, And all my mother came into mine eyes, And gave me up to tears.† He says crying is something from his mother, and it makes him become a man no longer. But what if they had it wrong? What if the real strength of men is being able to be feminine? In source F, a poem written by Maya Angelou, she says this â€Å"Men themselves have wondered What they see in me. They try so much But they can’t touch My inner mystery.† How fitting of a woman, the inner mystery she describes. It truly cannot be touched, or bought, or sold. It needs to be earned, and they only way to earn that is be being feminine. To close, I want to finish off with reference to source D, which I think sums up everything that is masculine or feminine. â€Å" Women are told from their infancy, and taught be example of their mothers, that a little knowledge of human weakness, justly termed cunning, softness of temper, OUTWARD obedience, and a scrupulous attention to a puerile kind of propriety, will obtain them the protection of men†¦ How grossly do they insult us who thus advise us only to render ourselves gentle†¦Ã¢â‚¬ 

Monday, August 5, 2019

Comparison of Weber and Durkheim

Comparison of Weber and Durkheim Anomie and forced division of labour for Durkheim and rationalization and bureaucracy for Weber summed up the problem of industrial societies. Discuss. Introduction Emile Durkheim Max Weber Conclusion Bibliography Introduction Anomie represents a concept that was introduced by Emile Durkheim (1997, pp. 303-304) in â€Å"The Division of Labor in Society†, which was first printed in 1893. Durkheim (1997, pp. 303-304) utilized the word to describe the deregulation of society whereby the rules representing how people should behave with respect to their interaction with each other was breaking down thus creating confusion as to what in what others expected from one another. In said book, Durkheim (1997, p. 184) advises that that term is where the moral and social norms are not clear, and the removal of behavioural limits represented a path to deviant behaviour. Durkheim is credited with turning sociology into a science as well as its installation as part of the academic curriculum on France, and is considered by many to be the father of sociology (emile-durkheim.com, 2006). Max Weber (cepa.newschool.edu, 2007) is also recognized as one of the founders of sociology. He advises us on many instances that in the world of modernity, that the gods have deserted us (Turner, 1993, pp. 115-117). As Durkheim focused upon a set of social features that represented the subject of sociology, Weber essentially is considered as defining sociology (Marxists Internet Archive, 1999). This exercise shall delve into concepts and terms with respect to how anomie and forced division of labour under Durkheim, and rationalization and bureaucracy for Weber summed up the problem of industrial societies. Durkheim In defining sociology as an academic subject, Durkheim separated sociology from psychology, philosophy as well as economics and other disciplines through stating that sociologists study features of group life (About Sociology, 2007). Durkheim defines solidarity as representing the cohesion of society’s human groupings into social unity, which can consist of mechanical as well as organic (Durkheim, 1997, p. 13-14). Mechanical solidarity represents a condition whereby the individuals within a society are linked via a ‘conscience collective’ (Durkheim, 1997, pp. 61-65). The preceding represents a condition whereby the belief systems and the sentiments that are common in the citizens within the same society (Durkheim, 1997, pp. 31-33). Thus, the individuals within the society are connected, or linked to each other as a result of their common beliefs, thereby belonging to society as opposed to belonging to themselves (Durkheim, 1997, pp. 31-33). A horde is what Durkhei m (1997, pp. 126-127) termed a group or collection of people whereby their cohesiveness is founded in resemblances. Such a group, horde, has no organization or form, and within this group the collective membership look upon each other as kin, whether or not such a relationship exists by blood or union (Durkheim, 1997, pp. 126-127). Within such a group, horde, punishments and responsibility are collective in action and nature and represent the more primitive, or non evolved societal types whereby individual personalities are submerged in the collectivity of the group (Durkheim, 1997, pp. 126-127). As individuals come to rely upon others, outside of themselves for various aspects of life, they have, or are moving towards an organic solidarity (Durkheim, 1997, pp. 69-71). People become and are reliant upon each other whereby individuals have parts to contribute to society as a part of the whole, whereby responsibility to others is a trait as well as moral character (Durkheim, 1997, p. 77). The foregoing is important in understanding the interactions within society that he termed as the moral density (Durkheim, 1997, p. 201). The preceding, moral density is proportionately linked to the division of labor within a society (Turner, 1993, p. 3). Moral density represents an important factor in understanding what causes increased division of labor. Durkheim’s (1993, pp. 113) believes in this revolved around two facets that he thought were responsible for the preceding, material density and social volume. The former, Durkheim states is (Turner, 1993, p. 113): â€Å"Social life is based on a substratum whose size and form alike are determined. It is made up of the mass of individuals that constitute society, the manner of their geographical distribution and the nature and configuration of the whole range of phenomena that affect collective relations. The social substratum varies in relation to the size or density of the population, to whether it is concentrated in towns or scattered in rural areas, to the layout of the towns and houses, to whether the space occupied by the society concerned is large or small, to the kind of frontiers by which it is bounded, to the transport links which run the length and breadth of it, etc, On the other hand, the makeup of this substratum directly or indirectly affects all social phenomena, in the same way as all psychic phenomena are in mediate or immediate relation to the state of the brain. So these are all problems that are patently concerned with sociology and which, as they all refer to the same obj ect, must be part of one science. It is this science we propose to call social morphology.† Social volume, Durkheim states is (Turner, 1993, p. 116): â€Å"†¦as the various elements constituting the group grow more numerous, yet without at the same time ceasing to be closely connected, individuals can only hold their own if they become differentiated, if each chooses a task and a lifestyle of his own in this enlarged battlefield, where the intensity of the struggle grows in keeping with the number of the combatants. The division of labor thus becomes the primary condition of social equilibrium. And indeed, this simultaneous increase in the volume and density of societies is the major new element distinguishing the nations of today from those of former times; this is probably one of the principal factors dominating history as a whole; at any rate, it is the cause which explains the transformations which social solidarity has undergone.† Durkheim (Turner, 1993, pp. 98-99) brings together the facets of anomie, organic solidarity and â€Å"the abnormal forms of the division of labor† through â€Å"distinguished three pathological forms: the anomic, the enforced division of labor, and ‘another abnormal form’, which might be termed lack of internal organizational coordination†. With respect to the foregoing anomie â€Å"is expressed in economic crises, the antagonism between capital and labor, and anarchy in science, arises at times of rapid change, during which new organs and functions develop without a corresponding development of rules of cooperation and therefore of social ties† (Turner, 1993, p. 98). Anomie, represents the rapid as well as radical change in social conditions that presents itself as â€Å"the lack of regulation or deregulation† Turner, 1993, p. 98). Durkheim (Turner, 1993, p. 98) explains that the foregoing does not represent a â€Å"fundamental crisis of the system, but rather a crisis of adaptation, and continuous contact will eventually produce new rules and a new functional equilibrium between the divided functions, thus assuring social integration†. Whereas â€Å"anomie can be eliminated by the gradual development of new rules, in the case of the enforced division of labor it is ‘these very rules themselves which are the cause of the ills† (Turner, 1993, p. 98). The preceding represents when the rules and underpinnings of society are not responsive to the underlying changes in the fabric of society, and thus the established order is retained by force (Turner, 1993, p. 98). This represents the abnormal form of the division of labor that is representative of privileged positions being held by birth and social standing as opposed to abilities and talents Turner, 1993, p. 99). The condition, asserts can be alleviated through the adoption of â€Å"formal equality of opportunity †¦Ã¢â‚¬  as well as â€Å"†¦ freedom to choose a profession† (Durkheim Turner, 1993, p. 99). Max Weber Breiner (1996, p. 26) advises that the critics of Weber’s approach to social science have issues with his reduction of â€Å"all socially interpreted activity to instrumental rationality†. Those who interpret him in a sympathetic manner see â€Å"his focus on the interpretation of the meaningful conduct of social agents a strong argument in favor of the subservience of explanation to the rules or everyday understandings under which actions are intelligible† (Breiner, 1996, p. 26). Turner (1993, p. 4) advises us to be circumspect with regard to Weber’s approach to modernism and rationalization as â€Å"he remained highly ambiguous about the content and consequences† with regard to the foregoing. The preceding, Turner (1993, p. 5) states that the preceding is a result of â€Å"Weber’s ambiguities over capitalism were also expressed in his ambivalent attitudes to socialism as a rational planning of the market†. He, Weber, argues that â₠¬Å"socialism was another step in the growth of rational management of resources; socialism represented a further development of the second serfdom—to calculation, planning, and instrumental rationalism† (Turner, 1993, p. 5). Turner (1993, p. 5) further informs us that â€Å"main issue in Weber’s political sociology is the absence of any analysis of the processes of democratization, about which Weber remained skeptical, if not dismissive†. He (Turner, 1993, p. 5) supports the preceding in stating that â€Å"In this respect, Weber was significantly influenced by Robert Michels’s theory of ‘the iron law of oligarchy’, which suggested that all mass-party organization would come to depend on an elite†. To further understand Weber’s meaning, before we delve into the preceding further, we must understand vocational politics, which represents a vocation, stating that â€Å"For everything that is striven for through political action, operating with violent means and following an ethic of responsibility, endangers the salvation of the soul† (Breiner, 1996, p. 6). Weber continues: â€Å"If, however, one chases after the ultimate good in a war of beliefs, following a pure ethic of absolute ends, then the goals may be damaged and discredited for generations, because responsibility for the consequences are lacking and those diabolic forces which enter into play remain unknown to the actor. These [forces] are inexorable and produce consequences for his action and even for his inner self, to which he must helplessly submit, unless he perceives them†. His â€Å"ambiguity over whether he is giving an impartial general account of the logic of methodical action or a subjective situation-bound account of the multiple logics that constitute the different terrains of action† along with vocational politics have bearing on his concept of rationalization as it tends to skew his view against democracy â€Å"by appealing to objective standards of feasibility while maintaining that commitment to either form is a matter of personal choice† (Breiner, 1996, p. 10). The foregoing has direct bearing upon Weber’s concept of rationalization (Breiner, 1996, p. 10). The preceding thus permits us to explore Weber’s approach and concepts of modernisation within what Turner (1993, p. 12) calls â€Å"a Weberian conceptualization of modern social change†. Within modernity the social as well as cultural facets of life do not point us towards an orderly life, but instead â€Å"a number of life spheres whose demands are objective and not influenced by the subject† (Breiner, 1996, p. 59). Each of these spheres is represented by â€Å"its own logic of action† (Breiner, 1996, p. 59). Turner (1993, p. 16) advises that â€Å"In bureaucracy, rationalization produced a system of reliable, dependable decision-making for the realization of public goals†. Weber argues that â€Å"Secularization had liberated human beings from the magical world of the ancients†, and that â€Å"the very same processes of rationalization threaten to subordinate imagination and inspiration to the demands of standardized routines and technical procedures† (Turner, 1993, pp. 16-17). Turner (1993, p. 17) continues â€Å"they threaten to produce a new characterology of soulless, machine-like robots†. The preceding is contained in context in Weber’s address of September 1919 (Turner, 1993, p. 17). â€Å"The fate of our age, with its characteristic rationalization and intellectualization and above all the disenchantment of the world is that the ultimate, most sublime values have withdrawn from public life, either into the transcendental realm of mystical life or into the brotherhood of immediate personal relationships between individuals. It is no accident that our greatest art is intimate rather than monumental, nor is it fortuitous that today only in the smallest groups, between individuals, something pulsates in pianissmo which corresponds to the prophetic pneuma which formerly swept through great communities like fire and welded them together† Conclusion The bureaucratic maze sees â€Å"the projects of political actors may collide not only with the maximizing logic of economic actors seeking power over the market but also with the logic or bureaucracy, which undermines this economic logic† (Briener, 1996, pp. 115-116). In order to overcome the preceding, Weber explains that the political actors â€Å"may have to mobilize masses of citizens under party machines† (Briener, 1996, p. 116). Turner (1993, p. 92) explains that under â€Å"patrimonialism, at each stage of the tax-gathering exercise and at each level of the bureaucracy, the tax-yield was progressively creamed-off by the bureaucracy†. The bureaucratic nature of the new state systems utilized bureaucratic level to administer programs that were overseen by inefficient levels of management and response to the public good, thus creating a tax based support system that stood upon the back of its supporters (Turner, 1993, p. 93). The preceding stifled creativity and innovation within the system as those in power seeking to maintain their power acted out of their own self interests and political interest first, as opposed to a view to the future that would have benefited their nation as a whole. This defensive posture of holding onto the popular and or accepted views in face of better approaches is a hallmark of bureaucracy which dehumises the human element in support of its own well being and safekeeping. The bureaucracy nature of industrial societies is still in force today, whereby the conforming to the norm represents the belief systems for the majority of its populations thus making Weber’s â€Å"soulless, machine-like robots† Turner, 1993, p. 17)a reality for the lower and middle classes. An upper class still does exist as defined by educational attainment and or family heritage, and this can be found throughout the United States, United Kingdom, France, Germany, Japan and other industrialized nations whereby the founders of major corporations have the heirs and or appointees installed as the operative heads of these machines of capitalisation. This brings us back to Durkheim’s forced division of labor (Turner, 1993, pp. 98-99)which still exists and is a control factor in modern industrialized societies as indicated by the aforementioned educational and heritage facets. The existence of unions and associations to obtain rights and conditions for workers is proof of the foregoing, for if the machinery of society were in fact skewed to all of its individuals, then the need for these types of organizations would not be necessary. This is brings us to what Durkheim (Turner, 1993, p. 98) stated as a â€Å"fundamental crisis of the system, but rather a crisis of adaptation, and continuous contact will eventually produce new rules and a new functional equilibrium between the divided functions, thus assuring social integration†. Privileged positions are to a large degree still a factor of one’s birth, with specialised higher education and contacts representing a path to the upper echelons. Thus Durkheim and Web er were prophetic in their analysis and understandings on some facets. Bibliography About Sociology (2007) Emile Durkheim. Retrieved o 27 May 2007 from http://www.aboutsociology.com/sociology/Emile_Durkheim Briener, P. (1996) Max Weber Democratic Politics. Cornell University Press, Ithaca, N.Y., United States cepa.newschool.edu (2007) Max Weber, 1864-1920. Retrieved on 27 May 2007 from http://cepa.newschool.edu/het/profiles/weber.htm Durkheim, E. (1997) The Division of Labor in Society. Free Press. New York, United States emile-durkheim.com (2006) Emile Durkheim (1858-1917). Retrieved on 27 May 2007 from http://www.emile-durkheim.com/ Marxists Internet Archive (1999) Max Weber: Definition of Sociology. Retrieved on 27 May 2007 from http://www.marxists.org/reference/subject/philosophy/works/ge/weber.htm Turner, S. (1993) Emile Durkheim: Sociologist and Moralist. Routledge Publishers, New York, United States Turner, B. (1993) Max Weber: From History to Modernity. Routledge Publications, London, United Kingdom

Sunday, August 4, 2019

Analysis of Dickinson’s I heard a Fly buzz - when I died Essay

Analysis of Dickinson’s I heard a Fly buzz - when I died Emily Dickinson wrote hundreds of poems during her lifetime that dealt with death. She seemed to have an almost morbid fascination with the subject. Her poem "I heard a Fly buzz - when I died" is one of the many poems she wrote about this ghastly topic. The symbols she used make this poem interesting because they can be interpreted on more than one level. The punctuation and capitalization used also give the poem an abstract quality. Like much of Dickinson's poetry, this poem is both startling and somber. One thing that stands out about this poem is that the word fly is capitalized throughout. It makes one wonder what the fly actually represents. Flies often gather around death and dead things, and on one level, the fly can be seen as a representation of death. Death, the perpetual fly on the wall, is finally making itself noticed. Although the speaker has always known that death is going to come, when it finally arrives, its modest appearance is disappointing. The fly can also be seen as an interruption in the narrator's process of dying. The fly can be heard buzzing above the "Stillness in the Room." The fly also comes between the speaker and the light in the last stanza of the poem, which is another disturbance in the speaker's dying process. The fly can also be seen in an ironic light. The speaker, like all of us, is expecting death to be an important, grandiose experience in our lives. Her own death, however, is interrupted by something as insignificant as a fly. The insignificant quality of the fly could represent the commonplace nature of death and the relative irrelevance of the death of one person. The fly is unimportant, an... ...e describing a sort of spiritual death, since she talks about the fly cutting her off form the light, which could represent God. This interpretation has some difficulties, however, since family members probably would not be present during a spiritual death. (Dickinson 1146) Dickinson's poetry is both thought provoking and shocking. This poem communicates many things about Dickinson, such as her cynical outlook on God, and her obsession with death. It is puzzling to me why a young lady such as Emily Dickinson would be so melancholy, since she seemed to have such a good life. Perhaps she just revealed in her poetry that dark side that most people try to keep hidden. Works Cited: Dickinson, Emily. "I Heard a Fly Buzz When I Died." The Norton Anthology of American Literature, Vol. 1, 2nd Edition. Ed. Nina Baym, et al. New York: W.W. Norton, 1985

Saturday, August 3, 2019

Self-Disclosure Through Weblogs and Perceptions of Online and Real-lif

Introduction The way people choose to portray themselves on an online social networking site or a dating site is does not always stand true to real life. There are many stipulations that one has to go through in order to be comfortable not only receiving, but distributing their personal information. This paper will explore different ways that online presentations in mediated communication through dating and social networking sites are represented and the issues that coincide. Social networking sites have distinctive cues that create various levels of importance to those browsing them. Almost everyone today has some form of a social networking account, and there are plenty to choose from. People may be facetious when revealing about who they truly are, even when looking for a mate. The self-competence that exists in people is very well presented online and it is curious to see what is true and what is not. Forming impressions The idea of forming impressions while in an online environment comes into play rather frequently. Since there is no technical face-to-face meeting, a person is left with their own assumptions of what their supposed partner is truly like. It is common for a person to be skeptical of what the other is saying because it is simple to alter the truth in a computer-mediated relationship. Whether it be choosing a new partner, or making a new friend impressions are formed beforehand especially in an online world. In the article â€Å"The Effects of Verbal versus Photographic Self-Presentation on Impression Formation on Facebook† by Brandon Van Der Heide et al, the idea of textual and visual primacy on Facebook is explored. The proposal of â€Å"impression formation in the context of social networking Web sites rasing new q... ...9.07.005. (http://www.sciencedirect.com/science/article/pii/S0747563209001216) Palmieri, C., Prestano, K., Gandley, R., Overton, E., & Qin, Z. (2012). The Facebook Phenomenon: Online Self-Disclosure and Uncertainty Reduction. China Media Research, 8(1), 48-53. Toma, C.L., Hancock J.T., Ellison N.B.Separating fact from fiction: An examination of deceptive self-presentation in online dating profiles (2008) Personality and Social Psychology Bulletin, 34 (8), pp.1023-1036 Van Der Heide, B., D'Angelo, J. D., & Schumaker, E. M. (2012). The Effects of Verbal Versus Photographic Self-Presentation on Impression Formation in Facebook. Journal Of Communication, 62(1), 98-116. doi:10.1111/j.1460-2466.2011.01617.x Zhao, S. (2005), The Digital Self: Through the Looking Glass of Telecopresent Others. Symbolic Interaction, 28: 387–405. doi: 10.1525/si.2005.28.3.387

Friday, August 2, 2019

The Problem with Internet Addiction :: Internet Online Communication Essays

The Problem with Internet Addiction The Internet is a social technology, but the effect it has on face to face relationships can potentially be very detrimental. Like any activity, the Internet takes up a person’s time; the amount of time varies depending on the person’s level of addiction. Often this time usage could be spent bettering face to face relationships. It is not uncommon for an Internet user to begin to replace their face to face relationships with those formed on the Internet. By doing this they often negatively affect their lives. The HomeNet Project, a study on the psychological effects done through Carnegie Mellon University, shows that Internet usage often leads to a decline in social groups (Kraut, Lundmark, Patterson, Kiesler, Mukopadhyay, Scherlis). â€Å"Long hours spent on-line undercut our local social support network; this isolation promotes psychological trouble† (Stoll). The family is another group that is affected by the Internet. The HomeNet Project also shows that usage is related to declines in family interaction (Kraut). In a society that often tries to push our politicians to focus on family values and expects our phone commercials to incorporate relationships with friends, the Internet may be the opposition. If people are looking to improve their relational bonds with those close to them, they should consider stepping away from the computer screen and spending time with their friends and family. Many reasons exist as to why the Internet negatively affects face to face relationships. The wasting of time is one; the loss of social skills is another. Social skills are learned through experience and reactions to body language (Stoll). The internet can not provide either of these. Trust is often partly derived from a person’s vulnerability. Without being physically near a person, physical vulnerability is lost and thus so is a great deal of trust (Dreyfus). The computer screen can sometimes act as a shield against the physical vulnerability (Dreyfus). In that way the computer can become a safe haven to those seeking relationships without the hardships of face to face contact. A marriage guidance organization out of Britain called Relate has found that the Internet may be causing marriage problems and even break- ups (Frean). â€Å"Husbands and wives complain of becoming Internet widowers or widows after being left to sit alone as a partner spends hours at the computer messaging strangers in chat rooms, downloading music and games, or looking at pornography† (Frean).

African Americans Civil War Essay

This paper is fundamentally about the influence African Americans had on the Civil War. The subjects being addressed include black soldiers, the Underground Railroad, Frederick Douglass, religion, and the abolitionist movement. The integral importance of African Americans in the Civil War is that they changed the meaning and action of the war from being about unification to being about slavery, and the emancipation of slaves. In the areas of participating in the war in both battle and lecturing, the paper delves into the reasons behind such action, and the national consequence of African American participation in all of the aforementioned areas. We were at times remarkable buoyant, singing Hymns, and making joyous exclamations, almost as Triumphant in their tone as if we had reached a land Of freedom and safety. A keen observer might have Detected in our repeated singing of O Cannan, sweet Canaan I am bound for the land of Canaan, Something more than a hope of reaching heaven. We Meant to reach the North, and the North was our Canaan. -Frederick Douglass Introduction The importance of the black culture during the years of the Civil War cannot be expressed without a discussion of slavery, abolition, and the freedom the African American race faced. In the South as well as the North, prejudice abounded, and in that fact is found the fettered movement of the African Americans. In this paper, the issues of freed blacks in the Civil War will be addressed; these include but certainly are not limited to slavery, abolition, religion, black soldiers, the Underground Railroad and of course Frederick Douglass. In the course of the next pages, these topics will be discussed with brief historical accounts using textual evidence, and the sentiments of the tension between, not only the master-slave relationship, but also the relationship of white officers and black soldiers. It is the duty of history to extol the accounts of the brave men and women who made freedom possible for an entire race; in this paper, a glimpse of those people and the adversity they challenged will be aggrandized and the essence of black culture and their contribution to their own rebellion will be dissected. In the influence of African American mores and values and their command in history over a few decades during the Civil war, it is freedom and the right to express themselves without prejudice, that makes them a strong people, and in this paper those influences on America will be made explicit. Why are African Americans at War The idea of African Americans at war during the Civil War is an answer that can be found in the crescendo of abolitionist speeches. Freed blacks wished to be at war to free their brothers and sisters who were still slaves; they were at war for many reasons. The call to war could not have been met with any more gusto than it was meet in the black community, as McPherson (1965) quotes You, white fellow-citizens, constitute a very large majority of the voters†¦ Therefore we appeal to you to stand by us, and see that we are not unjustly punished†¦We are weak-you are strong. We are few in numbers – you are numerous. O, men of Massachusetts! Tell us not that there are two kinds of rights; rights of the rich, which you respect because you must; rights of the poor, on which you trample because you dare†¦ Freedom has been your legacy from birth; by some of us it has been achieved. We know what oppression is; protect us from this political oppression†¦Some of us have experienced the unutterable anguish of leaving our dear ones for the sake of freedom. We appeal to you to secure and protect us in the freedom which we have sought. Let us not be exiled form the State of our adoption†¦ (15). McPherson goes on to state that in the freed blacks their was a ferocity to be done with the injustice delivered to them, and the outlet for such animosity could be found in Lincoln’s call to arms for volunteers to staunch the south rebellion. The Union could only be re-united through war; African American roles were pivotal in the outcome. There could be no compromise in the issue of slavery; men were born free, not sold, not bartered. The African American influence in this regard was their quick approval of such sentiment and their quick action to restore themselves as human. McPherson further emphasizes the innate reaction for action on the part of free blacks, As we sympathize with our white fellow-citizen at the present crisis, and to show that we can and do feel interested in the present state of affairs; and as we consider ourselves American citizens and interested in the Commonwealth of all our white fellow-citizens, although deprived of all our political rights, we yet wish the government of the United States to be sustained against the tyranny of slavery, and are willing to assist in any honorable way or manner to sustain the present Administration. We therefore tender to the state the services of the Hannibal Guards (20). There should be not question as to why African Americans so whole-heartedly participated in the Civil War. In the following pages, their participation as soldiers, as Underground Railroad conductors and as a race ready to be educated and rid of the fetters that shackle them, will be explored, explained, and expounded upon. Black Soldiers It is often misjudged the amount of free blacks who participated in their own emancipation. As slaves, African Americans were subject to ineffable amounts of torture and pain: Mothers and sisters were forced into prostitution, men were separated from their families and the entire race was thought of as less than human, a savagery of mankind. With these sentiments and the labor forced upon them, the simple act of combat in rebellion against such strife and animosity should come as little surprise when reading the history books. The driving force of export in the South was built upon black labor, and the disillusionment that such labor could be forever enslaved was ludicrous. The types of influence that African Americans had during such a time were found in the ever-popular blues music, and gospel. While working in the fields it was song that men, women, and children would turn to, to pass the time and feel united. This however is only a small scope of the participation African Americans played during the infant conception of our country . During the Civil War, blacks were enlisted as soldiers. The sentiment was very diverse in this subject. Some Northern whites did not agree with blacks participating with them, they held a dichotomy of views between wanting the blacks to be free and having them serve with them. In this regard, black regiments were incepted and it was agreed that the commanders of these regiments would be retired white military leaders so that the general populace still felt the commodity of ‘safety’ when thinking about blacks serving in the war with whites. Thus prejudice is proved to be very much alive even in the cultured North. In McPherson’s book The Negro’s Civil War (1965), he states, Despite the fact that Negro soldiers had fought for the United States in the Revolution and in the War of 1812, a federal law barred colored men from serving in state militias, and there were no Negroes in the regular United States Army. A group of Boston Negroes met in the Twelfth Baptist Church on April 23 to call for the repeal of laws that kept colored men out of the army. Robert Morris, a Negro lawyer in Boston, declared that ‘if the Government would only take away the disability, there was not a man who would not leap for his knapsack and musket, and they would make it intolerable hot for Old Virginia’. On April 29 a Negro drill company was organized in Boston, and in subsequent weeks the colored men of Massachusetts sent several petitions to the legislature praying for the repeal of discriminatory militia laws (20). In this quote is found the discriminatory actions of the side of the war that is supposed to be sympathetic towards the plight of African Americans. Though it could not considered direct hostility, the fact that at first blacks were denied to participate physically in their own emancipation was a deterring event in the process of freedom. During the course of the war it should also be cited the black regiments proved themselves with valor and without trepidation. It is documented that the Secretary of War denied the right of blacks to participate in fighting . The general fears of the Northern states were negated, and this fact is found especially true for the victory in Port Hudson. Colonel Higginson’s regiment on May 27, 1863 (a black regiment) fought against a Confederate stronghold, and though they were not victorious, they gained the accolades of the white regiments for their bravado during the battle. As McPherson quotes of this episode, â€Å" ‘The self-forgetfulness, the undaunted heroism, and the great endurance of the negro, as exhibited that day, created a new chapter in American history for the colored man’† (185) . In this event, prejudice was all but vanquished from the white soldiers’ minds. The influence witnessed and recorded here proves undeniably that African Americans were essential in the fight against slavery, and the eventual event of their own freedom as well as staunching the belief system of the majority Northern sentimentality. To further expound on these heroic traits brought forth by black regiments, and the clouded judgment of white soldiers and officers, McPherson offers these accounts on the prejudice and the overcoming of such bigotry, A white officer of engineers who had witnessed the assault declared that ‘you have no idea how my prejudices with regard to negro troops have been dispelled by the battle the other day. The brigade of negroes behaved magnificently and fought splendidly; could not have done better. They are far superior in discipline to the white troops, and just as brave’. And the moderate New York Times, commenting on the reports of the battle, said that ‘this official testimony settles the question that the negro race can fight†¦It is no longer possible to doubt the bravery and steadiness of the colored race, when rightly led†¦A Philadelphia Negro wrote privately on June 11, 1863, that ‘public sentiment has undergone a great change in the past month or two, and more especially since the brilliant exploits of the several colored regiments (185-187) Indubitably, the values the Northern states once held about blacks quickly vanished with word coming from the battle field of the African American’s own fortitude in fighting against their former oppressors. Prior to the war, Northern states held similar attitudes that the Southern states exuded; that of African Americans being a weaker race, and thus justifiably enslaved, as Glatthaar expresses in Forged in Battle (1991), â€Å"Yet like Southerners, Northern whites had powerful prejudices against blacks†¦It was one thing, most Northerners reasoned, to regard the enslavement of the black race as cruel and inhumane; it was another to ask Northerners to regard blacks as their equals or welcome them as neighbors and friends† (11-12). The small earthquake that the blacks gave to the whites during the Civil War was their unflinching determination during battle. To remedy the unjustified sentiments of the Northern populace, black regiments were mandated with white officers. This structure retarded the advancement of worthy black soldiers, and further impressed upon the African American race that they were oppressed. However, the struggle to be allowed to be soldiers was such that when granted the opportunity, the qualms of the arrangement were shadowed by the joy to actually be allowed to fight in battle. Though the influence of black regiments during the Civil War is concrete in history, the conclusion of such an arrangement was debilitating to the idea of ending slavery. Black regiments were not at first allowed to be commanded by an African American officer, but as Glatthaar states, From the very beginning it was evident that white men would officer these new black units. Lincoln and the War Department believed they must make this program as palatable as possible to the Northern public and soldiery, to diminish the controversy in an already controversial proposal. One of the best means to do that was to reassure Northern citizens that white men would always be in charge (35) In the false reasoning of these displays of military obstinacies, blacks were commanded by (as said prior) retired white officers . This arrangement furthered the absurdity of the assumed inferiority of blacks, as Glatthaar further extrapolates, Because most Americans had doubts about the innate ability of blacks to fight effectively, they hoped that highly competent white officers would significantly upgrade black units. Here again, blacks felt the severe constraint of prejudicial contradictions. On the one hand, casting aside the numerous examples in American history in which blacks had fought well, substantial numbers of both soldiers and civilians believed that blacks were inferior humans, more akin to savages, and therefore would be extremely difficult to control once in a killing frenzy†¦the conclusion was that the best white men could handle the immense responsibility of commanding black soldiers†¦Of course, barring blacks from command positions stifled their opportunities for advancement, but ideally the selection process would secure quality officers , who in turn would help build outstanding black units†¦To ensure its continuation and success, for the benefit of all blacks, many believed it was best to give them the finest officers available-who happened to be whit veterans. Once the public began to accept black soldiers and acknowledge their wartime contributions, then they could resurrect the idea of black officers (35-36) In the influence that black soldiers had on the Civil War it is apparent that the strides taken with the community of African Americans had an overwhelming effect on the preconceived notions both the North and the South had about blacks, and in this discovery is shown the strength of that race to prove not only to these sides but to themselves that united they could share in battle the fighting as well as the victory. The Underground Railroad With any discussion concerning the influence African Americans had on the Civil War and by extension on America it is in the Underground Railroad that a true staple of American history was ignited. African Americans not only found their way to freedom through the succor of sympathizers but were themselves strongly involved with aiding other slaves onto the road to a new and free life. There was a great throng of religious peoples involved in the success of the Underground Railroad but African Americans were the third pillar of this unique system . In the Free states of the Union, especially those that bordered the Ohio River, their strength in numbers was overwhelming . The rivers surrounding Northern states were very reliant upon the water as a means of transportation and it helped escaped slaves cross over from Kentucky. Along with helping to aid the recently freed blacks, fellow African Americans were conductors, and agents helping to signal when and where a man should go, and other black hamlets, which abounded near the rivers, were key holding areas where fugitives could rest, and eat, regaining strength before continuing onto the next leg of the journey. As Bordewich writes in Bound for Canaan (2005), â€Å"In the Sardinia area, north of Ripley, reputedly the most reliable conductor for many years was a freed slave named John D. Hudson, ‘a man of good intellect and powerful physique and when enraged of no more fear than a mad bull’ as Beck described him† (200). One extraordinary account of freed slaves is witnessed in Lancaster County in Pennsylvania. This county was home to conservative Germans, Amish, and Mennonites as well as Quakers. This county was home to hundreds of fugitives, who were either just arriving or leaving to find their homes up North as far as Canada. Most of the fugitives, however, found themselves gainfully employed, and had even made houses for themselves. Since the population was growing with fugitives, the spot was a magnet for slave hunters. As Bordewich states of Lancaster County, â€Å"In 1851 Lancaster’s blacks lived in a state of permanent high alert against gangs of night-riding kidnappers who broke into cabins without warning, seized men and women in their sleep, and carried away entire families† (326). 1851 was a year for great influence in the African American culture. Their work with the Underground Railroad had verified that their strength in numbers could bring about great change. Bordewich brings to the forefront of the railroad system the efforts of Lewis Hayden, Jermain Loguen, and William Parker and states, These men knew instinctively that the tide of history was running in their favor. The Christiana resistance had been planned and carried out entirely by African Americans, who had faced down the federal government and won, showing for all to see that blacks could and would defend themselves on a field of battle†¦Blacks had always played an assertive and sometimes dominant role within the clandestine purlieus of the underground, but this was the first time that they had done so in the open, and in the heart of two major cities, no less (343). Bordewich describes the Underground Railroad, not as a fixed system that does not alter to changing needs, but as a diverse system abundant in adaptability and the precursor to rapidly change in a threatening event. These changes were house, and shelter changes, as well route changes that the fugitives could travel to safety by. The immense influence the African Americans had in altering the Civil War is found not just by their escaping and using of the railroad, but also by their integral roles in aiding other fugitives in escape. Bordewich states, â€Å"The Underground Railroad is often visualized as a fixed system that , once established, was rarely altered. In actuality, routes were always in flux†¦Levi Coffin stated that during his lifetime he had directly and indirectly aided about thirty-three hundred fugitives to escape from slavery† (230). This number is just a small amount compared to all the fugitives aided by the Underground Railroad .

Thursday, August 1, 2019

The Role of Accounting in Organizational Control

THE ROLE OF ACCOUNTING IN ORGANIZATIONAL CONTROL By: Abdur Rehman (IIUI) Table of Contents Introduction 3 Accounting4 Key Theories in Organizational Control6 * Key Theories8 Role of Accounting in Organization’s Control10 * Working of Control Theory at Workplace12 Conclusion13 References 14 online sources15 Introduction Accounting is the gathering and compilation of information for decision makers – including investors, managers, lenders, public and the regulators. Accounting schemes influence performance and management and have affects on organizations, departments, and even countries.Information controlled within an accounting scheme has the influence to manipulate actions. Accounting information systems are largely strong behavioral drivers in the perspective of a corporation – where bottom line and profits are every day concerns. In this paper we will discuss the role of accounting plays in organizations control. Accounting has impact on each and every aspect of the organization from record keeping to manufacturing and from sales to further investment.It is accounting concepts and details in shape of Financial Accounting, Cost Accounting, Management Accounting or whatever you may call which gives insight of an organization for the stake holders to think and plan for future. Accounting prompt owners to expand, managers to plan, equity investors to invest, bankers to lend, tax officials to calculate and buyers to spend etc. we will briefly discuss different calculation concepts which are based on the accounting data which effect investment and leads to ultimate organizations control. Organizations are sets of agreements among ersons or groups who are aggravated by self-interest for the collection of resources and contribute to the information to achieve control in the organization. Accounting and control provides a similar utility in organizations. We shall try to highlight some control theories and role of accounting in up-coming pages. A ccounting Accounting is the main means of serving managers of an organization, potential equity investors, creditors and bond holders, equity investors, creditors and bond holders of an organization, customers and suppliers of an organization and other stake holders to take decisions.Accounting is somewhat to facilitate people in their individual lives a lot as it affects organizations. We all use bookkeeping thoughts when we map what we are going to accomplish with our wealth. We have to chart out how much of it we will use and how much we will keep. We may engrave a chart, recognized as a financial plan, or we may merely maintain it in our minds. Though, when people usually talk about accounting it means the kind used by trade and other business organizations who also keep a record of it which is then used by different stakeholders including owners, buyers, investors, tax officials, banks etc. or a variety of rationales. (Frank Wood, 1997, p 4) Generally speaking Accounting can be defined as â€Å"distinguishing, manipulative and matching economic information to let well-informed selection and decision by users of the information. (Frank Wood, 1997, p 253) Accounting can also be defined as â€Å"the language of business† because it is the essential device for recording, coverage, and evaluating economic proceedings and dealings that influence business ventures.Accounting procedures gather all the aspects of a business's financial presentation including from capital expenses, payroll costs, and other responsibility to sales proceeds and owners' equity. Financial data enclosed in accounting documents is then interpreted and used as essential in reaching to the actual picture of a business's true financial comfort. Equipped with said meaningful knowledge, businesses can make suitable financial, managerial and strategic decisions about their future opportunities; on the other hand, unfinished or incorrect accounting data can destroy a company, no matter its volume or orientation.Accounting's significance as an indicator of business health in provisions of precedent, current, and upcoming and tool of business steering is replicated in the language of the American Institute of Certified Public Accountants (AICPA), which distinct accounting as a â€Å"service activity. † Accounting, said the AICPA, is projected â€Å"to provide quantitative information, largely financial in character, about economic actions that are intentional to be helpful in reaching at economic decisions, making logical choices among alternative courses of action. † Key Theories in Organizational ControlOrganizations are sets of agreements among persons or groups who are aggravated by self-interest for the collection of resources and contribute to the information to achieve control in the organization. All wonders of the world are physical substance which we could see or touch. Civilization has always calculated the deeds of its evolutions by â€Å" hardware,† from the Pyramids to the Great Wall of China. But, the truth is that world is never ruled by the brilliant engineers rather these greatest achievements of human kind are due to the organization who made these Pyramids or the Great Wall possible.Similarly bravery of Alexander the Great is legend, but it was organizational skill that made him so great his skills with the sword or horse. Organization plan and process are the unacknowledged â€Å"software† of human evolution. Combining a lot of individuals for a common purpose is virtually impossible in-spite of their engineering skills without such software when those individuals are free to select and proceed for their own goals. Accounting and control are the key factors in organization in terms of how they are put together, function, sustain, transformed, and suspend.Recurring to the computer symbol, if humans and capital are the hardware of organizations, accounting and control are their operating software. Software unites different parts of the computer in their proper association, and makes it possible to function. Accounting and control provides a similar utility in organizations. Considering organizations as a group of agreements among people crafts it easier to see the enabling utility of accounting and control. As organizations are in hundreds of sizes and forms, so the same exists for accounting and control systems.A broad survey of their mixture and degree is a fine starting point to construct a theory of accounting and control in organizations. A distinct feature of control theory as compare to other personal theories is that it is being derived from the working of mechanical processes. Current modern control theory was originated by Norbet Wiener’s 1948 Cybernetics. Initially it was applied to physical systems however same was applicable to human behavior. It connects multiple disciplines like mathematics, neurophysiology, anthropology, psychology, biology, electrical engineering, etc. t has the capacity to link all such field combine to describe how a system work as a whole. Same is done by dividing the system into specific pieces and studying the relations and connections among them. For the control theory to be applicable on humans, it is important to show that same kind of direct similarities exists among the concepts linked with machines that can also be associated with humans. Certain assumptions are required for control theory to work including; I. Human beings have a system in themselvesII. Society has also a system III. These systems are self amendable This overview shows a simple and easy look of control theory, however the functioning of the theory is quite complex in reality. Therefore, it is necessary to outline and review the components for a greater considerate as well as to be able to relate the theory in helpful, practical, and appropriate ways. Researchers have recognized that control processes are the main and essential ways in which organizations work.As control theory exploration ranges on many years and based on a number of rich customs, hypothetical limits have reserved it from producing reliable and interpretable practical conclusions and from reaching agreement relating to the character of key associations. However it reveals that we can overcome such problems by synthesizing varied, yet matching, flow of control researches into an academic framework and experiential tests that can more explain the variety of control methods (e. g. the use of norms, rules, monitoring or direct supervision) meant for specific control targets (e. . behavior, input, output etc. ) are applied within specific kinds of control systems (i. e. integrative, bureaucracy, clan, market). Before going into further details, firstly we shall look upon the characteristics of an effective control system. Any organization must develop control systems which contribute to the organizational goals and resources. There are several charac teristics, some of which are described as below; I. Focus on vital points: Vital points include all the fields of an organization’s operations that directly contribute to the success of its operations.For example, controls must be applied where costs can’t be exceeded from a certain amount. II. Incorporation into recognized procedures: For effective controls, procedures must be in line and not disturb operations. III. Acceptance by internal customers: Involvement of employee during making of control design increase its acceptance among internal customers. IV. Timely availability of information: Project costs, deadlines, time period to complete the project, associated costs, priority, etc. must be available in devising any control mechanism.Any deviation or uninformed workers mostly contribute for failures. V. Economic feasibility: Effective organization control systems gave answers to questions such as, â€Å"What it costs? † â€Å"How much it saves? † or â€Å"What is the return on the investment? † Shortly, comparison of costs with benefits guarantees that the payback of controls prevail over the costs. VI. Correctness: Efficient control systems give truthful information which is valid, reliable, consistent and useful. VII. Unambiguousness: Controls must be easy and simple to recognize.Control Theory is somewhat difficult to recognize in a hypothetical wisdom and trying to use it for the examination or relevance for problem solving in actual world conditions is likewise complex. Control theory has some similarity with goal setting theory, but this similarity is a more complex as it can help us to link and understood concepts easily with the more complicated aspects of Control Theory, but at the same time it causes confusion on the requirement or utilization of Control Theory. Similarly, jargons used in Control Theory is absent in other similar theories which may become a source of confusion.Furthermore, Control Theory may l ooks to be like goal setting theory, however many people have expressed their concern that control theory is more mechanistic to be applied to humans. When examining Control Theory, it must be helpful to kept in mind the similarities, but at the same time linking of concepts must also be kept examined along-with conditions or theory apparatus with care as they may become the basis for more perplexity than the advantage such comparisons produce. Simply Control Theory is a theory in itself, not just Goal Setting Theory. Below are the Key Theories of Organizational Control.Key Theories Baligaand Jaeger (1984) relates control to procedures â€Å"where a person / group or organization decide or deliberately influence what the other person, group or organization will do†. In their words, the monitoring process is at the center of control because in such situation targets are set and performance is evaluated. Control is required in order to make people act according to the best inte rest of the organization. Ouchi (1979) and his colleagues developed the dominant key theory of organization control which forecasts the option among control methods as a utility of the task perspective.Ouchi divides control mechanisms into three categories: markets, bureaucracies and clans. However it has two limitations; I. It predicts the options of control alternates but not the effect of those alternates on performance. II. It restricts those choices to a single control alternate in a specific context and do not allow the choice of a combination or portfolio of control alternates. Merchant’s (1985) define three parts classification where results and action controls looks like to some degree of bureaucratic controls and clan controls overlap with social controls.Results control is normally discussed in financial results whereas action controls include physical and administrative behavioral restraint. Social group influence, preparation, individual self-control, rewards as well as assortment and appointment procedures comprise of personnel controls. Simons (1995) has divided in four categories for control systems including use, Beliefs and boundary systems and diagnostic and interactive control. From such division, diagnostic controls looks like the traditional results controls or accounting, where measures may be non-financial.However, accounting information can also be used by the managers interactively through highlighting the most important events in usual interaction with subordinates. Boundary systems can be taken somewhat similar to action controls, and Merchant’s (1985) social controls can comprise of belief systems, which are a form of positive control posing no limitations but presenting possibility for prospect development. Klein explains the integrated control theory which defines that adding cognitive communication between the comparator and the effecter.Moreover it is the communication among the two which depicts that in humanâ₠¬â„¢s the sensor, principles, or behavior and not a set piece. Given below is the list of the main components of the integrated control theory model. I. Goal II. Behavior III. Performance IV. Feedback (Sensor) V. Comparator VI. Error VII. Attribution Search VIII. Subjective Expected Utility of Goal Attainment IX. Individual and Situational Characteristics, Goal Choice and Cognitive Change X. Behavior Change Role of Accounting in Organization’s ControlAlthough management control encompasses a broad range of mechanisms and practices besides accounting, however accounting form an essential element of the control systems. Accounting can waive off the gap between a headquarters and its subsidiaries, as it is a communication which can make local problems a global substance Therefore, accounting explains operations making performance evident and consequently handy. However, the accountability system is habitually quite a means for headquarters to keep an eye on and get involved in s ubsidiaries’ dealings than a means to chart the subsidiaries according to their individual judgment.This means that accounting also produces and constructs distance in stipulations of gap and time by signifying the accountability structures. In addition, accounting can defend a subsidiary in opposition to the headquarters as long as the exposure necessities are correctly met. Accounting and control systems plays an important role in acquisitions and mergers which is mainly used to expand business to foreign countries. In the words of Jones (1985) accounting controls may be of significant importance during the initial phase of the business after an acquisition.According to him, a lot of changes in accounting systems and control may cause a negative impact and results in undesirable outcomes. Granlund (2003) suggests that accounting system acts as important factor in a merger, as an integrator of the organizations. However Roberts (1990), advises that accounting controls may im pede the development of a profitable longer term strategy. In a business's accounting system when the reports are prepared in different formats and essential data is maneuver or recapitulate in different customs to make possible decision making.Accountants unite these data objects in a variety of ways to give information to internal as well as external users. Said data holds information potentially pertinent to a wide range of groups. Along-with business owners, who depend on accounting data to measure their enterprise's financial development, accounting data can convey relevant and important information to creditors, investors, managers, and others who coordinate with the business. Accounting is mainly used for three major purposes; I. External reporting: these reports are used by the creditors, investors, outside parties and government authorities.II. Routine internal reporting: Periodically generated reports which are used by the managers to take internal decisions. III. Non-rout ine internal reporting: Such kind of reports is generated to support decisions and different projects which come-up due to need. It is pertinent to mention that while origination of different kind of reports by using different formats, basic is summarized and manipulated to facilitate for decision making. However accounting can be broadly divided into following distinct divisions: * Financial Accounting * Management AccountingFinancial accounting is a branch of accounting that provides people outside the business—such as investors or loan officers—with qualitative information regarding an enterprise's economic resources, obligations, financial performance, and cash flow. Financial accounting measures and records business transactions and provides financial statements that are based on generally accepted accounting principles (GAAP). Executive compensation is tied to profit figures reported in the financial statements and equity share valuation is also based to a large extent on these financial statements.Management accounting, on the other hand, refers to accounting data used by business owners, supervisors, and other employees of a business to measure their enterprises’ strength and operating styles. Management accounting as a discipline focuses on accounting information that facilitates decision making by managers of the organization. Accounting data is also used in Cost Accounting which is defined as a type of accounting procedure that  aspire to incarcerate a company's expenses of manufacture by appraising the contribution costs of every step of manufacture as well as predetermined or fixed costs such as depreciation in capital equipment.Cost accounting firstly gauge and witness these costs independently, then make a contrast of input results to output or actual results to aid company management in measuring financial performance. Accounting has many roles in today’s modern business. It helps business to determine the profit o r loss for doing business in a specific time period. It helps businesses to determine the taxes which become due. Accounting is information which is used by the investors to decide whether to invest in a specific firm or not.In current world, standard accounting practices commonly known as Generally Accepted Accounting Principles (GAAP) are used to ensure compliance to all laws and to avoid fraud. From the basic accounting principles, it includes balance sheet equation of assets =  liabilities + stockholder's equity where source of information for the balance sheet is the income statement which is derives by revenues – expenses = net income (loss). Such data is used to prepare financial statements including statement of retained earnings.These financial accounting reports work as barometer to identify the taxes along with other ratios which are used by the investors including current ratio, debt to total assets ratio. All of these reports contribute an important role in tod ay's businesses irrespective of the fact that whether it may be a multi-billion dollar organization or a small store. These financial reports are not only helpful in providing valuable information to the investors but also gave a snap shot of the business to the owners at any point in time. Working of Control Theory at WorkplaceControl theory has multiple applications at workplace. For example, to improve employee working, managers must ensure to have specific and challenging goals which result in improved performance than ambiguous goals. Vague goals like â€Å"try harder† or â€Å"do your best† give no fine relative standard and through feedback. With no specific standard and apparent opinion, an employee will not be able to identify errors and then will not employ in behavior alteration that improves performance. Conclusion Accounting is related with gathering, examining and corresponding economic information.Accounting information supports in many important decisio ns, like assisting users in making well managed decisions, in relation to the effective allocation of scarce resources. Accounting has a long history and it is being seen as socially constructed i. e. it is practiced by people for people and therefore it is more of an art rather than a science. Unlike other professions, which have a body of hypothetical knowledge to depend on to make choices, accounting has evolved as a craft with few rules and little to no theoretical knowledge underpinning its practice and function.Due to alteration in social and economic movement, accounting has been bared to criticism for failing to be more responsive and adaptable. As a result the profession has moved forward to restore accountings position in society by taking a number of initiatives to put into practice theory.