Accounting as a discipline has no theory. Critically evaluate this statement and provide examples to illustrate your argument.

Accounting as a discipline has no theory. Critically evaluate this statement and provide examples to illustrate your argument. Accounting is concerned with the collection, analysis and communication of economic information, which can be used to make decisions and plans about business by various users. The Committee On Terminology of the American Institute of Certified Pubic Accountants defined accounting as follows: "Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in past at least, of a financial character and interpreting the results thereof". (Ahmeo Riahi-Belkaou, page 32) Accounting is said to be a language used to communicate information to people. Accounting is also an intellectual discipline and a profession. Moreover, accounting is socially constructed and practiced by people for people, which influence workings and relationships in society.The history of accounting stretches back to when the first ancient accounting system began, which was originally based on measurement and recording activities, and th en the significant emergence of double-entry bookkeeping around the 15th century, as a basis for further accounting development that consequently resulted in modern Ango-American accounting in the 20th century.Clay accounting tokens, Susa, Uruk period.Whereas accounting was mainly an "internal matter" where the proprietors were close to the business, the growth of companies led to the requirement of stewardship accounting. As a result of further industrial development, changing social environment and establishment of professional accounting bodies, the accounting theory should systematically develop in accordance with importance of accounting in modern society. In recent years, more and more theorists start to assess the nature of accounting theory as well as argue whether there is an accounting theory or not.In this essay, I am going to exam the definition of accounting theory and provide evidence to ascertain the existence of a complete accounting theory.A theory is defined as "a set of interrelated constructs (concepts), definitions and propositions that...

13 Engaging Ways to Begin an Essay

13 Engaging Ways to Begin an Essay An effective introductory paragraph both informs and motivates. It lets readers know what your essay is about and it encourages them to keep reading. There are countless ways to begin an essay effectively. As a start, here are 13 introductory strategies accompanied by examples from a wide range of professional writers. Introductory Strategies State your thesis briefly and directly (but avoid making a bald announcement, such as This essay is about . . .). It is time, at last, to speak the truth about Thanksgiving, and the truth is this. Thanksgiving is really not such a terrific holiday. . . . (Michael J. Arlen, Ode to Thanksgiving. The Camera Age: Essays on Television. Penguin, 1982)Pose a question related to your subject and then answer it (or invite your readers to answer it). What is the charm of necklaces? Why would anyone put something extra around their neck and then invest it with special significance? A necklace doesnt afford warmth in cold weather, like a scarf, or protection in combat, like chain mail; it only decorates. We might say, it borrows meaning from what it surrounds and sets off, the head with its supremely important material contents, and the face, that register of the soul. When photographers discuss the way in which a photograph reduces the reality it represents, they mention not only the passage fr om three dimensions to two, but also the selection of a point de vue that favors the top of the body rather than the bottom, and the front rather than the back. The face is the jewel in the crown of the body, and so we give it a setting. (Emily R. Grosholz, On Necklaces. Prairie Schooner, Summer 2007) State an interesting fact about your subject. The peregrine falcon was brought back from the brink of extinction by a ban on DDT, but also by a peregrine falcon mating hat invented by an ornithologist at Cornell University. If you cannot buy this, Google it. Female falcons had grown dangerously scarce. A few wistful males nevertheless maintained a sort of sexual loitering ground. The hat was imagined, constructed, and then forthrightly worn by the ornithologist as he patrolled this loitering ground, singing, Chee-up! Chee-up! and bowing like an overpolite Japanese Buddhist trying to tell somebody goodbye. . . . (David James Duncan, Cherish This Ecstasy. The Sun, July 2008)Present your thesis as a recent discovery or revelation. Ive finally figured out the difference between neat people and sloppy people. The distinction is, as always, moral. Neat people are lazier and meaner than sloppy people. (Suzanne Britt Jordan, Neat People vs. Sloppy People. Show and Tell. Morning Owl Press, 19 83) Briefly describe the place that serves as the primary setting of your essay. It was in Burma, a sodden morning of the rains. A sickly light, like yellow tinfoil, was slanting over the high walls into the jail yard. We were waiting outside the condemned cells, a row of sheds fronted with double bars, like small animal cages. Each cell measured about ten feet by ten and was quite bare within except for a plank bed and a pot of drinking water. In some of them brown silent men were squatting at the inner bars, with their blankets draped round them. These were the condemned men, due to be hanged within the next week or two. (George Orwell, A Hanging, 1931)Recount an incident that dramatizes your subject. One October afternoon three years ago while I was visiting my parents, my mother made a request I dreaded and longed to fulfill. She had just poured me a cup of Earl Grey from her Japanese iron teapot, shaped like a little pumpkin; outside, two cardinals splashed in the birdbath in the we ak Connecticut sunlight. Her white hair was gathered at the nape of her neck, and her voice was low. â€Å"Please help me get Jeff’s pacemaker turned off,† she said, using my father’s first name. I nodded, and my heart knocked. (Katy Butler, What Broke My Fathers Heart. The New York Times Magazine, June 18, 2010) Use the narrative strategy of delay: put off identifying your subject just long enough to pique your readers interest without frustrating them. They woof. Though I have photographed them before, I have never heard them speak, for they are mostly silent birds. Lacking a syrinx, the avian equivalent of the human larynx, they are incapable of song. According to field guides the only sounds they make are grunts and hisses, though the Hawk Conservancy in the United Kingdom reports that adults may utter a croaking coo and that young black vultures, when annoyed, emit a kind of immature snarl. . . . (Lee Zacharias, Buzzards. Southern Humanities Review, 2007)Using the historical present tense, relate an incident from the past as if it were happening now. Ben and I are sitting side by side in the very back of his mother’s station wagon. We face glowing white headlights of cars following us, our sneakers pressed against the back hatch door. This is our joyhis and mineto sit turned away from our moms and dads in this place that feels like a secret, as though they are not even in the car with us. They have just taken us out to dinner, and now we are driving home. Years from this evening, I won’t actually be sure that this boy sitting beside me is named Ben. But that doesn’t matter tonight. What I know for certain right now is that I love him, and I need to tell him this fact before we return to our separate houses, next door to each other. We are both five. (Ryan Van Meter, First. The Gettysburg Review, Winter 2008) Briefly describe a process that leads into your subject. I like to take my time when I pronounce someone dead. The bare-minimum requirement is one minute with a stethoscope pressed to someone’s chest, listening for a sound that is not there; with my fingers bearing down on the side of someone’s neck, feeling for an absent pulse; with a flashlight beamed into someone’s fixed and dilated pupils, waiting for the constriction that will not come. If I’m in a hurry, I can do all of these in sixty seconds, but when I have the time, I like to take a minute with each task. (Jane Churchon, The Dead Book. The Sun, February 2009)Reveal a secret about yourself or make a candid observation about your subject. I spy on my patients. Ought not a doctor to observe his patients by any means and from any stance, that he might the more fully assemble evidence? So I stand in doorways of hospital rooms and gaze. Oh, it is not all that furtive an act. Those in bed need only look up to discover me. But they never do. (Richard Selzer, The Discus Thrower. Confessions of a Knife. Simon Schuster, 1979) Open with a riddle, joke, or humorous quotation, and show how it reveals something about your subject. Q: What did Eve say to Adam on being expelled from the Garden of Eden? A: I think were in a time of transition. The irony of this joke is not lost as we begin a new century and anxieties about social change seem rife. The implication of this message, covering the first of many periods of transition, is that change is normal; there is, in fact, no era or society in which change is not a permanent feature of the social landscape. . . . (Betty G. Farrell, Family: The Making of an Idea, an Institution, and a Controversy in American Culture. Westview Press, 1999)Offer a contrast between past and present that leads to your thesis. As a child, I was made to look out the window of a moving car and appreciate the beautiful scenery, with the result that now I dont care much for nature. I prefer parks, ones with radios going chuckawaka chuckawaka and the delicious whiff of bratwurst and cigare tte smoke. (Garrison Keillor, Walking Down The Canyon. Time, July 31, 2000) Offer a contrast between image and reality- that is, between a common misconception and the opposing truth. They aren’t what most people think they are. Human eyes, touted as ethereal objects by poets and novelists throughout history, are nothing more than white spheres, somewhat larger than your average marble, covered by a leather-like tissue known as sclera and filled with nature’s facsimile of Jell-O. Your beloved’s eyes may pierce your heart, but in all likelihood they closely resemble the eyes of every other person on the planet. At least I hope they do, for otherwise he or she suffers from severe myopia (near-sightedness), hyperopia (far-sightedness), or worse. . . (John Gamel, The Elegant Eye. Alaska Quarterly Review, 2009)

Organisation of Business Research Paper Example | Topics and Well Written Essays - 500 words

Organisation of Business - Research Paper Example An example of a hospitality organization chart is shown in the diagram below. The above diagram is a form of a functional organization chart. According to Drury (2004) a functional organization structure, within a company, is one in which all activities of a similar type are placed under the control of the appropriate departmental head. An organization chart usually illustrates the organization structure. An organization structure denotes the way people are grouped in an organization and to whom they report (Drury 2004). The general manager is the leader of the organization. He is in charge of the entire organization and he or she has the responsibility for ensuring that all operations in the hotel are run smoothly (Wood & Brotherton 2008. All the heads of department report to the general manager. Below the General Manager are the heads of departments who are illustrated by the green color. The heads of department are in charge of their departments. They have to ensure that the set their goals and that their goals are in line with the overall organization goals. The heads of department have the responsibility of communicating their goals to the other employees below them (Stair, 2011). Furthermore, heads of department have the duty of preparing the duty roasters of their specific departments. In addition to these duties, the heads of departments have to know the staff requirements of their departments and can also propose the firing of some specific employees that are not fit in their departments (Letavec, 2006). At most hotels, all the heads of departments are usually equal in rank and may meet with the general manager to discuss the direction and goals of the organization. Departmental employees are below the heads of departments in blue color illustrated in the diagram above. They usually report to the heads of department (Andrews, 2009). Their main function is to follow the goals of their specific departments and ensure that they achieve their