are moral obligations‚ not withstanding their series of consequences” (Somerville & Wood‚ 2008‚ p.146). The deontologist’s perspective is about doing what is right‚ with individual’s wellbeing as the primary and most important element of every single decision (Schlegelmilch‚ 2001). This golden rule‚ “do unto others as you would have them do unto you” applies in this perspective. Deontologists argue that certain moral principles – known as natural law‚ for example honesty‚ promise keeping‚ fairness
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The Sociological Perspective 1. The sociological perspective mainly shows specific event and surroundings that influences peoples lives. The base the word of sociology is social which deals with how people interact with others and other groups. Sociologists look at social locations that people are involved with because of where they are in society. Some things that are looked at by sociologists include jobs‚ income‚ race-ethnicity‚ education‚ gender‚ etc. Biography and history are important in
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customers has vastly increased making it much more difficult to keep track of the finance and performance. This is where accounting plays its role of systematically recording‚ reporting and analysing the financial transactions of a business. This essay aims to compare and contrast the roles and responsibilities of a management accountant with that of a financial accountant. Accounting allows a company to analyse the financial performance of a business and represent its position through past and future
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6&7 – Variance analysis Variance analysis: Reason for variance: 1.Price/rate/spending variances: Standard is out of date; Standard set without due care; Efficient or inefficient buying (e.g.‚ discounts); Buying different quality material from standard; Buying materials from a non‑usual source due to urgency; Utilising different labour from standard; Price changes due to economic conditions; scarcity of supplies; Choosing to incur additional discretionary fixed costs; More (or less) overtime hours
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Student’s Name: Instructor’s Name: Course Code: Date of Submission: The main sociological perspectives on education fall agreeably into the functional‚ conflict theory and a symbolic interaction approaches (Ballantine .W & Hammack . M77). Functional hypothesis stresses the purpose that education serves in gratifying a community’s various wants. Conceivably the most imperative function of education is socialization. If kids need to learn the customs‚ morals‚ and skills they require to
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catered to European immigrants and offered many social‚ educational and artistic programs. Although Hull House was tasked with assimilating these immigrants‚ it did provide a forum in which these immigrants could share their unique multicultural perspectives. Catherine Beecher‚ another educational pioneer‚ also helped to pave the way for multiculturalism in the American classroom. She was a staunch advocate of women’s right to education and
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Origins All types of businesses‚ whether service‚ manufacturing or trading‚ require cost accounting to track their activities.[1] Cost accounting has long been used to help managers understand the costs of running a business. Modern cost accounting originated during the industrial revolution‚ when the complexities of running a large scale business led to the development of systems for recording and tracking costs to help business owners and managers make decisions. In the early industrial age‚
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ROLE OF RESPONSIBILITY ACCOUNTING IN FOSTERING GOAL CONGRUENCE RATIONALE: It is impossible for top managers to make all the necessary decisions about everything except in very small organizations. Somehow at some point he has to delegate some decisions to those who are at the lower levels and are more knowledgeable to the everyday detail of the company’s operation. By empowering lower level managers to make decisions‚ decision-making authority is spread throughout the organization rather
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control their over behaviour and understands the motives behind it (freewill)‚ or if their behavior is determined by some force over them and have no control (Determinism)‚ such as their genetics or upbringing. Although they are both very different perspectives believe both nature and nurture to play an important role in the development of someone’s personality and behavior. Psychoanalysts tend to believe in determinism‚ as a result of perceived unconscious influences on the character‚ and humanists believe
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a I/A Accounting Management Accounting 1. Management accounting – Its nature‚ purposes‚ place in general accounting theory‚ role in general and strategic decision making process of management‚ comparisons with other areas of accounting 2. Definitions of cost‚ cost classification‚ cost behaviour 3. Costing issues – Cost accumulation; cost allocation‚ apportionment‚ absorption; overheads‚ overhead absorption rates‚ under and over-recovery of overheads‚ normal and actual costing 4. Absorption
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