Friday, April 24, 2020

Life of Pi Preparation Questions free essay sample

Life of Pi: Yann Martel Analytical questions for holiday work. 1. Read the book carefully and respond to the following question. 2. Some questions will only make sense to students who have already read the book. Students reading it for the first time should leave spaces in order to develop responses after your reading and during class. 3. Also, make sure that you develop a list of question as you read so you can move beyond being the passive reader to the actively involved reader. You will be given a knowledge test on the novel during the first week of Term 3 so be prepared!!!! Author’s Note (remember that this is the fictional persona created by Martel) 1. What is the writer/author’s intent in this section? 2. Describe the author’s character. Give specific examples to support your interpretation. 3. What is the relevance of the reference to Kierkergaard? (research this philosopher) 4. What is the significance of the reference to the French colonization of Pondicherry? 5. We will write a custom essay sample on Life of Pi Preparation Questions or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page What will supposedly make the author believe in God? 6. Consider the significance of the word â€Å"bamboozle† within the context of this novel. Part 1: Toronto and Pondicherry Chapter 1 * Consider the significances of Pi’s double major in Zoology and Religious studies? * In what ways does Patel allude to his suffering and the influence that suffering has had on him. Many of Pi’s anecdotes relate to human’s cruelty to each other. * How does the description of the survival of the three toed sloth foreshadow other events in the story? * Consider the significance of Pi’s loyalty to both India and Canada. * Discuss his memory of Richard Parker Chapter 2 1. Why is this chapter written in italics? How is Pi depicted at this stage in his life? Chapter 3 1. What is the significance of Pi’s name and how is swimming connected to the survival story? Chapter 4 1. Discuss Pi’s fascination with animal behaviour and interaction and the similarities he draws between humans. 2. Why does he think that animals are better off in a zoo? Chapter 5 1. What is a Sihk? p. 20 (research the religion) 2. Discuss 4 p. 20 3. What does Pi’s focus on his name tell us about his character and what possible significance can this name have in relation to the main ideas in the novel? Chapter 6 1. Why is the author focussing on Pi’s present preoccupation with food? 2. What is the â€Å"siege† of Leningrad†? p. 25 Chapter 7 1. Research Mendel and Darwin p. 26 Why are they relevant in this story 2. How is Mr. Kumar’s atheism expressed? 3. What is Pi’s response to agnostics? p. 28 Chapter 8 1. Discuss Pi’s comments re the danger of animals and the cruelty of humans. 2. What is anthropomorphism? 3. What lesson does Mr Patel teach Ravi and Pi and why? Chapter 9 1. How does this chapter foreshadow the training of Richard Parker? Chapter 10 1. How does Pi’s anecdote about the escaped animal link to Richard Parker? 2. Discuss the significance of Pi’s description of madness. Chapter 11 * What is the relevance of this chapter? Chapter 12 * Why does the writer refer to Pi’s preferences in food? Chapter 13 14 1. What does Pi’s description of lion taming add to our understanding of the deeper issues in this story? . Chapter 15 1. What is significant about the descriptions of religious images in Pi’s house Chapter 16 1. Discuss Pi’s religious development. Complete some research on the Hindu religion. . Chapter 17 1. Discuss Pi’s fascination with the Christian religion. Chapter 18, 19 20 1. .Discuss Pi’s introduction and consequent responses to the Islamic religion. Chapter 21 1. Discuss the nature of the author’s reflections on Pi’s experiences of religion. Chapter 22 1. . What is the relevance in this brief chapter of Pi’s reflection on atheists and agnostics? Chapter 23 1. What different views of god are explored in this section and why? 2. What does Pi mean at the end of this chapter, â€Å"That was my introduction to interfaith dialogue†? p 70. Chapter 24 25, 1. What is Ravi’s humorous suggestion in this very brief paragraph and what dimension does it add to the focus on religions in this novel? 2. Discuss Pi’s response to all of the faiths he has explored. Chapter 26, 27 28 1. . How do Pi’s parents cope with his request to be baptised? 2. What is Pi’s response to his baptism? Chapter 29 1. Discuss the rhetorical questions at the start of this chapter and the ways in which Pi and Ravi respond to the family’s emigration. 2. Discuss the political upheaval and the reasons that Pi’s parent wish to move away from their homeland. Chapter 30 1. What is the purpose for this brief response to the realisation that Pi has a wife? Chapter 31 1. What is the narrative purpose of this encounter between Pi’s atheist science teacher, Mr Kumar and Mr Kumar the Muslim baker? Chapter 32 1. What is the point of the story of Methuselah and the mouse? Chapter 33 1. Why has the writer included this short piece on Pi’s family photographs? Chapter 34 1. Discuss Pi’s interpretation of Westerners in this chapter that focuses on selling the animals and moving the zoo Chapter 35 1. Pi is sixteen years old when he and his family move to Canada. What are his reflections on this? Chapter 36 1. Discuss the reason that the narrator is surprised that Pi has two children. Part 2: The Pacific Ocean Chapter 37 1. Why does Pi feel ambivalent about saving Richard parker? 2. What is meant by â€Å"truly I was to be the next goat†?. p. 99 Chapter 38 1. Discuss Pi’s account of the night the ship sank. 2. What does the ship’s crew do to Pi and why? Chapter 39, 40 41 1. Discuss pi’s responses to his predicament and to his companions on the lifeboat Chapter 42 1. What is the narrative purpose for the inclusion of the demise of Orange Juice? Chapter 43, 44 45 1. Why is the Hyena the worst threat to Pi? 2. Why is Pi afraid? 3. Why does Pi think he will be rescued? Chapter 46 1. Why is the animals’ suffering described so graphically and at times dispassionately? Chapter 47 1. What has Pi discovered by the end of this chapter?. Chapter 48 1. Discuss the significance of Richard Parker’s name. Chapter 49, 50 51 1. What is Pi’s response when he discovers Richard Parker? Chapter52 1. Discuss the significance of the list. Chapter 53, 54 55 1. How does Pi plan to ensure his survival? 2. What is the nature of his plans to get rid of Richard parker? 3. What is meant by †if you wage a war of attrition, you will lose it! †p. 161 Chapter 56, 57, 58, 59 60 1. Discuss the significance of Pi’s statement, â€Å"Only fear can defeat life. † P. 161 2. What is â€Å"Prusten†? p. 163 . Discuss Pi’s new plan and why he is grateful for Richard parker. 4. Discuss Pi’s spiritual revelation. p. 177 Chapter 61, 62, 63, 64, 65 1. What does pi discover about fishing? 2. How long has Pi been at sea at this stage and what his his one key to survival? p. 192 3. What does Pi discover about solar sills? 4. What happens to P i’s skin and his clothes? Chapter66 67 1. Discuss Pi’s transformation from being a vegetarian to eating for survival. Chapter 68 1. In what ways are Pi and Richard Parker like animals in a zoo? Chapter 69 1. How are Pi’s memories of the past generated? Chapter70 1. What is the significance of the description of killing the turtle? Chapter 71, 72, 73 74, 75, 76 77 1. How does Pi train Richard Parker? 2. What does Pi wish he had? 3. How has hunger changed Pi? Chapter 78 1. What does Pi mean by the â€Å"worst pair of opposites† and why? p. 217 Chapter 79 1. Why does this chapter focus on pi’s distress about catching sharks? Chapter 80 81 What does Pi mean by â€Å"I had won†? p. 222 Chapter 82. 1. What does Pi state is the worst form of suffering that he has endured at sea? Chapter 83 1. . What does Pi lose in his chapter? 2. What fortunately is not damaged? Chapter 84. Discuss the significance of Pi’s descriptions of eating the bird Chapter 85. 1. According to Pi, when one is faced with continual terror they are replaced with numbness and completely give up. Chapter 86. 1. How does Pi feel about Richard Parker at the end of this chapter? Chapter 87. 1. What does Pi mean by â€Å"One of my favourite methods of escape was what amounts to gentle asphyxiation†? p. 236 Chapter 88 1. How does Pi attempt to communicate in this part of his journey? Chapter 89 1. . Why does Pi touch Richard Parker for the first time? Chapter 90 1. To what extent is Pi’s suffering mental and physical? . Who is the â€Å"voice†? 3. Discuss the significance of the last sentence, â€Å" something in me died then that has never come back. † P. 253 Chapter 91 1. Why could Pi never find the true identity of the visitor? 2. Discuss the significance of Pi’s confession. p. 256 Chapter 92 1. Discuss the island and its effects on Pi and Richard Parker. 2. Why does Pi decide to leave the island? 3. Why is this chapter so much longer than the others? Chapter 93 1. Why does Pi maintain his faith? Chapter 94 1. What is the significance of, â€Å"I wept like a child†? p. 285 Part 3: Benito Juarez Infirmary , Tomaltan, Mexico Chapter 95 1. Discus the significance of this chapter in italics. Chapters 96, 97 98 1. Discuss Pi’s story as presented in this section. Chapter 99. Note that this is one of the longer chapters 1. Why don’t the Japanese officials believe Pi’ story? 2. What does pi mean by, â€Å"I know what you want. You want a story that won’t surprise you. That will confirm what you already know. That won’t make you see higher or further or differently. †? 3. What is Pi’s response to the version that the Japanese choose to believe? Chapter 100 1. Discuss the significance of Mr Okamoto’s letter.

Tuesday, March 17, 2020

Depression of 1930 essays

Depression of 1930 essays During the 1930s, the Canadian nation suffered through the Great Depression. The Depression resulted from the culmination of several components, primarily the collapse of the American stock market. As a result of Canadas close alliance to the American economic system, and the dependence on the exportation of raw materials, the Depression was virtually unavoidable. Consequently, the dwindling Canadian economy was significantly impacted. The Depression affected every aspect of daily life, causing the public to remain in a desolate and desperate state, despite the numerous tactics applied by the leaders of the Canadian government. In order to gather knowledge and information on the topic of the Depression, the sources utilized included books. The variety of books provided a generalized overview of historical background data. In contrast, detailed and concise facts were presented within the books that focused specifically on the Canadian experience during the Depression and the period of the 1930s. These sources provided the important information pertinent to develop and argue the thesis of this essay. The Depression in Canada was caused by a number of serious weaknesses that occurred within the economy. Following World War I, there was an emergence of a fragile international economic structure. Great Britain was incapable of serving as world creditor due to increasing debts created from several years of fighting. Unfortunately, all other leading nations, including the United States, were reluctant and unprepared to fulfill this role previously occupied by Britain. In an attempt to recover from the effects of World War I, Britain heavily depended upon Canadian exports. Similarly, the American market also desired Canadian products, thus developing a large demand for Canadas staples. Throughout the 1920s, Canada reached a high level of production in farm produce, forest products and manufactured goods....

Sunday, March 1, 2020

Ismenes Monologue From Antigone

Ismene's Monologue From Antigone This dramatic female monologue is a selection from Act One of Antigone by Sophocles. About Ismene as a Character Ismene is a fascinating character. In this dramatic  monologue, she conveys grief and shame as she reflects upon her father Oedipus’ sad history. She also warns that Antigone’s fate and her own might be worse if they disobey the laws of the land. She is at once melancholy, fearful, and diplomatic. Context of the Monologue Within the Play The brothers of Ismene and Antigone battle for control of Thebes. Both perish. One brother is buried as a hero. The other brother is deemed a traitor to his people. When the corpse of Antigone’s brother is left to rot out on the battlefield, Antigone is determined to set things right, even if it means defying the laws of King Creon. Her sister Ismene is not as headstrong. She is sad for the death and dishonor of her brother. However, she does not want to risk her life by upsetting the â€Å"powers that be.† Ismenes Monologue Bethink thee, sister, of our fathers fate,Abhorred, dishonored, self-convinced of sin,Blinded, himself his executioner.Think of his mother-wife (ill sorted names)Done by a noose herself had twined to deathAnd last, our hapless brethren in one day,Both in a mutual destiny involved,Self-slaughtered, both the slayer and the slain.Bethink thee, sister, we are left alone;Shall we not perish wretchedest of all,If in defiance of the law we crossA monarchs will?- weak women, think of that,Not framed by nature to contend with men.Remember this too that the stronger rules;We must obey his orders, these or worse.Therefore I plead compulsion and entreatThe dead to pardon. I perforce obeyThe powers that be. Tis foolishness, I ween,To overstep in aught the golden mean.

Friday, February 14, 2020

Promoting Jordan as a cultural destination being the only open air Research Paper - 1

Jordan as a Cultural Destination - Research Paper Example The organizer of the said event was the Friends of the Jordan Festivals, which is a non-profit organization that tirelessly strives to promote Jordan as an ideal cultural destination. The Friends of the Jordan Festivals (FJF) was formed by individuals and groups that possess a deep-seated passion for culture and the arts, and are committed to the goal of making Jordan the topnotch cultural destination in the world. FJF organizes a variety of cultural events for a varied mix of entertainment audiences. FJF exerts its greatest effort to make King Abdullah’s vision a reality. King Abdullah aims to transform Jordan into a first-class economic and touristic destination. Besides satisfying local tastes for culture and arts, FJF aspires to create globally renowned entertainment products. However, FJF is not the first organization to try to boost the country’s cultural scene for local and international consumption; yet, it is considered to be the most successful among those that attempted to form and launch the same ideas. The unending commitment of FJF to the success of Jordan in tourism and cultural promotion is revealed in its triumphant organization of major cultural events, such as the 2010 Jordan Festival, the Cirque du Soleil, Saltimbanco Show, Cirque de Glace, and the Evolution Show. And on July 2013, FJF publicized the opening of the Amman Citadel Festival for this year. The Festival showed off the finest artists of Jordan and other Middle Eastern countries. FJF organizes both major and minor cultural events at leading heritage sites in order to show to the world the richness of the country’s history and culture.  

Saturday, February 1, 2020

EARLY MOTIVATIONAL THEORIES Essay Example | Topics and Well Written Essays - 1250 words

EARLY MOTIVATIONAL THEORIES - Essay Example However, the theory that comes closest in understanding the motivation in human being in every sense is Abraham Maslow’s theory of ‘Hierarchy of Needs’. Unlike the ‘reward-punishment’ and ‘fair-unfair’ approach of motivation theories like ‘reinforcement theory’ by B.F. Skinner and ‘equity theory’ by John Adams respectively, the theory of ‘hierarchy of needs’ takes a ‘humanistic approach’ towards the motivation factor in human beings. It considers human beings as ‘humans’ and not ‘machines’ or ‘trainable’ beings who can be made to behave in certain way by giving them certain rewards in return. ‘Hierarchy of needs’ is the most developed and ‘human’ theory of motivation because it not only values the physical and psychological needs of human being, but also values the spiritual needs of human beings and hence, demonstrate that every human being has a spiritual dimension hidden in him which can be attained when his basic needs are fulfilled. The idea of ‘whole’ being Abraham Maslow was a revolutionary psychologist. He was instrumental in bringing a totally different kind of thinking, known as ‘the third force’, in the field of psychology. Maslow believed that religious aspects of human beings, like morality and spirituality, are as much a part of human nature as science is (Goble 32). He believed that if one is to truly understand the nature of human being, then one should study not only the ‘scientific’ aspects of his nature but also the spiritual and moral aspects (Goble 32). This belief led Abraham Maslow to develop the theory of motivation called as the ‘hierarchy of needs’. Maslow’s theory of human motivation is based on an understanding that human being is an integrated and organized ‘whole’ being and hence, when he is motivated to do something, then his ‘whole’ being gets involved in fulfilling the motivated act and not just a part of him (Goble 50). Hence, the desires and the needs that motivate human beings are related to each other and do not function independently from each other. The more complex the need and desire is, the higher are the chances of interrelation with other needs and desires (Goble 50). Hence, human beings cannot be motivated to perform by rewarding (ends) their individual needs (means) (Goble 50). An individual cannot be motivated to act unless all his interrelated needs are fulfilled. Hence, Maslow based his theory of motivation on the basis of the understanding that human being gets highly motivated only when he realizes that the needs of his ‘whole’ being are getting fulfilled. Hierarchy of needs Maslow has classified human needs into following five categories: 1. Physiological Needs According to Maslow, the physiological needs of food, liquid, shelter, sex, sleep and oxygen are the most powerful needs of human being as his physical survival depends on these needs (Goble 50). Once these needs are sufficiently satisfied, then the next category of needs emerge in the nature of the human beings. 2. The Safety Needs The safety needs of human beings are fulfilled when they experience security, consistency, fairness and routine at home and at school/work (Goble 54). When a person is denied of safety needs, he becomes neurotic and his need for order and control becomes a matter of life and death (Goble 54). This leads him to develop compulsive and neurotic attitude towards safety needs. When the safety needs are unfulfilled, then people get

Friday, January 24, 2020

The Roots Of Blues Music :: essays research papers

The Roots of Blues Music Blues is a very important type of music. Most music that you hear today has some form of blues in it. If it wasn't for the blues there wouldn't be any rock and roll, country, rap, pop, or jazz . Blues is also important for African American culture. African Americans were also the people who started the blues. The Blues started in the late 1800's in levee camps or plantations in places like Mississippi, Louisiana, and Texas were many African Americans lived. The blues of that time was called country blues. It was a mixture of African music, field hollers, work songs, religious music, and ragtime. The main influence of blues music was African music which has a strong and steady beat using drums or other instruments. Its beat and singing showed in the blues. Work songs and field hollers were an influence on blues. They were mostly made up as the musicians were singing. They were a mixture of story telling and talking with a definite call and response. Religious music was very important in forming blues music. Because most blacks went to Christian churches from an early age and were exposed to Christian hymns. Ragtime was an influence that came later and is a faster blues played with the piano and someone singing which was usually played in bars called barrel houses. The first country blues that was written and published was "Memphis Blues" by W.C. Handy in the early 1900's. The first recorded blues was " Crazy Blues" by Mamie Smith in 1915. Most country blues were played with an acoustic guitar and with someone singing. It also has a definite call and response between the voice and guitar. Guitars were used because they had a broad range of notes, they were portable, affordable, and they were permitted by slave owners at that time. The slave owners didn't permit drums because they thought the drums could be used to signal to each other. There were many beginning Blues musicians but only a few had their songs written, published, or recorded. The Roots Of Blues Music :: essays research papers The Roots of Blues Music Blues is a very important type of music. Most music that you hear today has some form of blues in it. If it wasn't for the blues there wouldn't be any rock and roll, country, rap, pop, or jazz . Blues is also important for African American culture. African Americans were also the people who started the blues. The Blues started in the late 1800's in levee camps or plantations in places like Mississippi, Louisiana, and Texas were many African Americans lived. The blues of that time was called country blues. It was a mixture of African music, field hollers, work songs, religious music, and ragtime. The main influence of blues music was African music which has a strong and steady beat using drums or other instruments. Its beat and singing showed in the blues. Work songs and field hollers were an influence on blues. They were mostly made up as the musicians were singing. They were a mixture of story telling and talking with a definite call and response. Religious music was very important in forming blues music. Because most blacks went to Christian churches from an early age and were exposed to Christian hymns. Ragtime was an influence that came later and is a faster blues played with the piano and someone singing which was usually played in bars called barrel houses. The first country blues that was written and published was "Memphis Blues" by W.C. Handy in the early 1900's. The first recorded blues was " Crazy Blues" by Mamie Smith in 1915. Most country blues were played with an acoustic guitar and with someone singing. It also has a definite call and response between the voice and guitar. Guitars were used because they had a broad range of notes, they were portable, affordable, and they were permitted by slave owners at that time. The slave owners didn't permit drums because they thought the drums could be used to signal to each other. There were many beginning Blues musicians but only a few had their songs written, published, or recorded.

Thursday, January 16, 2020

Management Accounting Research

Management accounting research has thrived producing substantive findings relevant to industry, but its’ application in practice is questionable. The requirements for management accountants have changed over the years in terms of the roles, skills and knowledge base required. Thus, arguably, industries should look at greater continued participation into higher education. Management accounting research has gone beyond the traditional costing for large industries. Traditional management accounting roles have been reformed and/or faded away.Burns et al argued that the new reformed roles of management accountants necessitate new education and training. Considering the changes/emergence and popularity of new occupational management accounting roles including business analysts, strategic management accountants and management controllers, less prominence should be placed on traditional learning methods but more on ‘case studies, practical projects and group research assignments ’ (Scapens 1999). If such changes are to be implemented, large challenges lie ahead including cost constraints.Burns et al (2004) looked at management accounting research exploring the changes in terms of the expansion of topics, methods and problems making comparisons with the changes in management accounting practices. Burns et al (2004) also examined the skills and knowledge requirements by management accountants and how these aspects may also require a reform in education and management accounting curriculum. Burns and Yazdifar (2001) asked UK qualified management accountants to highlight the ten most perceived management accounting important tasks, tools and techniques of 1995-00 and 2000-05.They founded that both sets of results, management accountants placed emphasis on traditional management accounting roles such as performance evaluation, budget planning and management, management accounts interpretation and presentation, cost and financial control. It was founded th at management accountants perceived budgets as the most important task also highly ranking variance analysis in the late nineteenth century. Nevertheless, numerous new areas such as ABC, balanced scorecard were attributed as low significance.They also founded the expected importance of future tasks considerably changed with more emphasis being placed on newer tasks particularly in strategic planning and implementation, valued-added identification and implementation, new information system implementation, operational information interpretation. It was also founded that despite budgets and variance analysis being highly rated in the 21st century, more importance was placed on ABC, balanced scorecards. Thus, future years have more emphasis on ‘strategy-aligned analysis’ and less emphasis on ‘cost control and cutting’.Identifying the requirements of management accounting practitioners can enable researchers to place more emphasis on such requirements during inv estigations in order to maintain its currency with practitioners. Burns et al (2001) questioned the reasons for changes in management accounting modelling the tasks as well as roles of management accountants. Consequently, they asked UK qualified management accountants to highlight what they considered to be vitally important contributions to change in management accounting.They founded that information technological advances including accountancy software advances and organisational restructuring as well as the new styles of modern management to be a vital contribution in driving change in the tasks and roles of management accountants. However, Scapens et al (2003) founded that customer orientated initiatives and globalisation were the two fundamental drivers for change. Johnson and Kaplan (1987) argued the existence of a ‘relevance gap’ between management accounting research and practice.They based their argument on fact that companies had one information system and e xternal financial reporting statutory requirements would take preference over the information required by internal management accountants. Burns et al founded modern technological advances including database capabilities enabled the storage of vast amounts of information which can be analysed in various ways meeting the needs of a number of users. Thus, managers can easily access variances and performances.Modern technology has contributed to the change of management accounting roles. Fundamental advances in management operations and productions such as just-in-time have challenged previous methods such as Ford’s mass production. Manufacturing automation has resulted in increased the relation of fixed costs to variable (Bromwich and Bhimani, 1994). New forms of competitiveness such as customer service, differentiation and innovation of products, quality. Hence, more importance is placed on the monitoring of crucial non-financial variables.Scapens et al (1996) argued that mana gers not necessarily management accountants have the necessary technology, access of data and in numerous cases the necessary skills to be their own ‘pseudo’ accountants. Burns et al (2001) founded that globalisation, customer focus and new forms of competitiveness have affected the roles of management accountants. There has been increased global competition, market volatility and shorter product life cycles contributing to the reform of management accounting roles.There has also been an increased focus on overheads as they now contribute to a substantial proportion of business costs. Consequently, there is increased focus on investigating the value added by overhead processes. Nevertheless, the analysis of overheads is a weak section of traditional management accounting. Considering the emphasis placed on traditional methods, it is questionable whether modern management accounting research is gaining recognition by practitioners despite such research anticipating chang es in modern day.Burns et al (2001) argued to the contrary of Johnson and Kaplan stating that a relevance gap does not exist. They argued that management accounting research has highlighted issues concerning management accounting change. Practice frequently searches for a quick fix to problems failing to address fundamental issues. Practitioners and professional sponsors fail to appreciate modern important investigations and management accounting research often seeking solutions to problems using traditional methods.Arguably, the problem does not lie in management accounting research which has accommodated changes but the way in which it is taught and generally accepted. It’s a shame that new management accounting solutions are not thoroughly researched independently in the way new medicines are. Researchers have acknowledged the requirements of incorporating social science theories, other social and economic elements into accounting in order to expand practice effectively. T his was seen with the development of a ‘reward and control systems deriving from micro-economics, in particular agency theory, and social psychology’ (Merchant, 1998).However, professional textbooks do not mention such investigations and the way in which research communicated is questionable to the sustainability of the subject. It is argued that professional bodies place more emphasis on the examination and training of traditional management accounting methods. Thus, practitioners are denied access to vital knowledge relevant to their tasks. Arguably, if practitioners do not possess adequate grasp of knowledge based on modern research and theory, they are more likely to accept new methods with questionable validity only to find limitations following implementation.Burns et al founded a growth in international management accounting researchers in the last 30 years despite it being dominated by the West. Thus, management accounting research is now dealing with new issues such as culture and ethnicity (Harrison and McKinnon, 1999), diverse political system regulation and governance (Puxty et al 1987), dispersion of accounting knowledge internationally (Jones and Dugdale, 2002). Arguably, management accounting research is now broader and more flexible accommodating cultural variations. Management accounting research is now anticipating challenges encountered by practitioners.This includes areas such as ‘contingent system design, motivations and rewards, environmental scanning and strategy, and non financial aspects of control’ (Burns et al 2004, pg. 16). However, it is questionable the level of emphasis placed on new methods anticipating changes in the real world and still the majority of contributions come from traditional methods which have been thoroughly tried and tested. Thus, considering the changes occurring in management accounting research and practice, practitioners need to adopt a cumulative continuous learning approach to upd ate ones knowledge.Langfield-Smith (1997) founded that traditional methods in management accounting have become more automated as supposed to disappearing supporting the findings of Burns et al. They stated that increased and changed forms of competition, combined with technological advances, have resulted in flexibility and flatter organisations reforming the roles of management accountants. Despite Burns et al concluding that researchers are accommodating the changing roles and requirements of practitioners, their research findings can be criticised by the findings of Lawal (2002).Lawal (2002) founded that academics and practitioners have different opinions of the important topics ought to be taught. Lawal (2002) founded that academics highly valued budgets, organisational behaviours and IT in comparison to practitioners. Lawal (2002) also founded that academics placed less importance on skills required by practitioners such as time-management, negotiation and team-working. She al so founded little innovative and participative teaching methods for example videos, field studies and outside business speakers.Thus, Lawal (2002) argued a reform in teaching methods to incorporate case studies, real-life projects, group work and presentations and increased involvement by practitioners in teaching, in-depth research projects. This would arguably help management accounting research maintain its’ currency with practitioners. New managements accounting researches, proposals and methods are criticised by practitioners often highlighting various inadequacies and limitations. Thus, many new proposals are discarded questioning whether management accounting research is maintaining its currency with practitioners.When evaluating new systems, practitioners often fail to refer to academic research findings on the potential obstacles and/or effectiveness. It is questionable as to whether management accounting research has been successful considering its little practical impact. This is vastly to do with the training and education which has excluded modern researches. Arguably, there have been poor mechanisms and incentives for turning research findings into suitable techniques and policies as well as incorporating such findings into teaching programmes as the roles and skills of management accountant’s change.Observations have found that professional accounting courses including many bodies emphasise on facts and methods abandoning fundamental theory and new research. Consequently, practitioners are sceptical of research having unrealistic expectations attempting to find quick and easy explanations/solutions to difficult problems. Practitioners do not obtain sufficient research skills from professional training. Burns et al (2004) founded that academics and practicing management accountants have different career paths obstructing shared interaction as well as understanding.Academics progression is based on research accomplishments as suppose d to professional involvements. Thus, academics place less emphasis on practitioner focussed research considering the little benefit to them. The issues relating to management accounting research maintaining its currency with practitioners lie in the communication. A method needs to be adopted whereby the two are closely interrelated. The research by Burns et al (2004) has helped provide an insight into the changing roles and skills required of management accountants as well as the changes that have occurred in management accounting research.Such research by Burns et al is vital in understanding the reasons for changes in practitioner roles as well as requirements in order for management accounting research to maintain its currency with the practitioners. Arguably, research has kept up with times to accommodate changing requirements of management accountants. However, its application in practice is questionable and whether management accounting research is actually maintaining itâ⠂¬â„¢s currency with practitioners. Thus, methods should be adopted whereby research is accompanied with supporting evidence involving tried and tested methods.Suitable mechanisms and incentives for turning research findings into suitable techniques and policies should be developed and incorporated into teaching programmes. Management accountants are part of professional bodies that can incorporate new developments to the area in teaching. Professional bodies often release publications and this method should be used to communicate new management accounting research theories and findings that can be successful in practice. New management accounting research and theories are available on the internet but it is questionable whether such findings are actually used.Thus, practitioners should be encouraged to read upon new publications of management accounting research. Considering research is constantly developing with roles of management accountants changing, there should be increased p ublications by professional bodies for members in order for research to maintain its currency with practitioners. Management accounting research is crucial to the healthy development of management accounting and maintaining its’ currency with practitioners. Management Accounting Research Management accounting research has thrived producing substantive findings relevant to industry, but its’ application in practice is questionable. The requirements for management accountants have changed over the years in terms of the roles, skills and knowledge base required. Thus, arguably, industries should look at greater continued participation into higher education. Management accounting research has gone beyond the traditional costing for large industries. Traditional management accounting roles have been reformed and/or faded away.Burns et al argued that the new reformed roles of management accountants necessitate new education and training. Considering the changes/emergence and popularity of new occupational management accounting roles including business analysts, strategic management accountants and management controllers, less prominence should be placed on traditional learning methods but more on ‘case studies, practical projects and group research assignments ’ (Scapens 1999). If such changes are to be implemented, large challenges lie ahead including cost constraints.Burns et al (2004) looked at management accounting research exploring the changes in terms of the expansion of topics, methods and problems making comparisons with the changes in management accounting practices. Burns et al (2004) also examined the skills and knowledge requirements by management accountants and how these aspects may also require a reform in education and management accounting curriculum. Burns and Yazdifar (2001) asked UK qualified management accountants to highlight the ten most perceived management accounting important tasks, tools and techniques of 1995-00 and 2000-05.They founded that both sets of results, management accountants placed emphasis on traditional management accounting roles such as performance evaluation, budget planning and management, management accounts interpretation and presentation, cost and financial control. It was founded th at management accountants perceived budgets as the most important task also highly ranking variance analysis in the late nineteenth century. Nevertheless, numerous new areas such as ABC, balanced scorecard were attributed as low significance.They also founded the expected importance of future tasks considerably changed with more emphasis being placed on newer tasks particularly in strategic planning and implementation, valued-added identification and implementation, new information system implementation, operational information interpretation. It was also founded that despite budgets and variance analysis being highly rated in the 21st century, more importance was placed on ABC, balanced scorecards. Thus, future years have more emphasis on ‘strategy-aligned analysis’ and less emphasis on ‘cost control and cutting’.Identifying the requirements of management accounting practitioners can enable researchers to place more emphasis on such requirements during inv estigations in order to maintain its currency with practitioners. Burns et al (2001) questioned the reasons for changes in management accounting modelling the tasks as well as roles of management accountants. Consequently, they asked UK qualified management accountants to highlight what they considered to be vitally important contributions to change in management accounting.They founded that information technological advances including accountancy software advances and organisational restructuring as well as the new styles of modern management to be a vital contribution in driving change in the tasks and roles of management accountants. However, Scapens et al (2003) founded that customer orientated initiatives and globalisation were the two fundamental drivers for change. Johnson and Kaplan (1987) argued the existence of a ‘relevance gap’ between management accounting research and practice.They based their argument on fact that companies had one information system and e xternal financial reporting statutory requirements would take preference over the information required by internal management accountants. Burns et al founded modern technological advances including database capabilities enabled the storage of vast amounts of information which can be analysed in various ways meeting the needs of a number of users. Thus, managers can easily access variances and performances.Modern technology has contributed to the change of management accounting roles. Fundamental advances in management operations and productions such as just-in-time have challenged previous methods such as Ford’s mass production. Manufacturing automation has resulted in increased the relation of fixed costs to variable (Bromwich and Bhimani, 1994). New forms of competitiveness such as customer service, differentiation and innovation of products, quality. Hence, more importance is placed on the monitoring of crucial non-financial variables.Scapens et al (1996) argued that mana gers not necessarily management accountants have the necessary technology, access of data and in numerous cases the necessary skills to be their own ‘pseudo’ accountants. Burns et al (2001) founded that globalisation, customer focus and new forms of competitiveness have affected the roles of management accountants. There has been increased global competition, market volatility and shorter product life cycles contributing to the reform of management accounting roles.There has also been an increased focus on overheads as they now contribute to a substantial proportion of business costs. Consequently, there is increased focus on investigating the value added by overhead processes. Nevertheless, the analysis of overheads is a weak section of traditional management accounting. Considering the emphasis placed on traditional methods, it is questionable whether modern management accounting research is gaining recognition by practitioners despite such research anticipating chang es in modern day.Burns et al (2001) argued to the contrary of Johnson and Kaplan stating that a relevance gap does not exist. They argued that management accounting research has highlighted issues concerning management accounting change. Practice frequently searches for a quick fix to problems failing to address fundamental issues. Practitioners and professional sponsors fail to appreciate modern important investigations and management accounting research often seeking solutions to problems using traditional methods.Arguably, the problem does not lie in management accounting research which has accommodated changes but the way in which it is taught and generally accepted. It’s a shame that new management accounting solutions are not thoroughly researched independently in the way new medicines are. Researchers have acknowledged the requirements of incorporating social science theories, other social and economic elements into accounting in order to expand practice effectively. T his was seen with the development of a ‘reward and control systems deriving from micro-economics, in particular agency theory, and social psychology’ (Merchant, 1998).However, professional textbooks do not mention such investigations and the way in which research communicated is questionable to the sustainability of the subject. It is argued that professional bodies place more emphasis on the examination and training of traditional management accounting methods. Thus, practitioners are denied access to vital knowledge relevant to their tasks. Arguably, if practitioners do not possess adequate grasp of knowledge based on modern research and theory, they are more likely to accept new methods with questionable validity only to find limitations following implementation.Burns et al founded a growth in international management accounting researchers in the last 30 years despite it being dominated by the West. Thus, management accounting research is now dealing with new issues such as culture and ethnicity (Harrison and McKinnon, 1999), diverse political system regulation and governance (Puxty et al 1987), dispersion of accounting knowledge internationally (Jones and Dugdale, 2002). Arguably, management accounting research is now broader and more flexible accommodating cultural variations. Management accounting research is now anticipating challenges encountered by practitioners.This includes areas such as ‘contingent system design, motivations and rewards, environmental scanning and strategy, and non financial aspects of control’ (Burns et al 2004, pg. 16). However, it is questionable the level of emphasis placed on new methods anticipating changes in the real world and still the majority of contributions come from traditional methods which have been thoroughly tried and tested. Thus, considering the changes occurring in management accounting research and practice, practitioners need to adopt a cumulative continuous learning approach to upd ate ones knowledge.Langfield-Smith (1997) founded that traditional methods in management accounting have become more automated as supposed to disappearing supporting the findings of Burns et al. They stated that increased and changed forms of competition, combined with technological advances, have resulted in flexibility and flatter organisations reforming the roles of management accountants. Despite Burns et al concluding that researchers are accommodating the changing roles and requirements of practitioners, their research findings can be criticised by the findings of Lawal (2002).Lawal (2002) founded that academics and practitioners have different opinions of the important topics ought to be taught. Lawal (2002) founded that academics highly valued budgets, organisational behaviours and IT in comparison to practitioners. Lawal (2002) also founded that academics placed less importance on skills required by practitioners such as time-management, negotiation and team-working. She al so founded little innovative and participative teaching methods for example videos, field studies and outside business speakers.Thus, Lawal (2002) argued a reform in teaching methods to incorporate case studies, real-life projects, group work and presentations and increased involvement by practitioners in teaching, in-depth research projects. This would arguably help management accounting research maintain its’ currency with practitioners. New managements accounting researches, proposals and methods are criticised by practitioners often highlighting various inadequacies and limitations. Thus, many new proposals are discarded questioning whether management accounting research is maintaining its currency with practitioners.When evaluating new systems, practitioners often fail to refer to academic research findings on the potential obstacles and/or effectiveness. It is questionable as to whether management accounting research has been successful considering its little practical impact. This is vastly to do with the training and education which has excluded modern researches. Arguably, there have been poor mechanisms and incentives for turning research findings into suitable techniques and policies as well as incorporating such findings into teaching programmes as the roles and skills of management accountant’s change.Observations have found that professional accounting courses including many bodies emphasise on facts and methods abandoning fundamental theory and new research. Consequently, practitioners are sceptical of research having unrealistic expectations attempting to find quick and easy explanations/solutions to difficult problems. Practitioners do not obtain sufficient research skills from professional training. Burns et al (2004) founded that academics and practicing management accountants have different career paths obstructing shared interaction as well as understanding.Academics progression is based on research accomplishments as suppose d to professional involvements. Thus, academics place less emphasis on practitioner focussed research considering the little benefit to them. The issues relating to management accounting research maintaining its currency with practitioners lie in the communication. A method needs to be adopted whereby the two are closely interrelated. The research by Burns et al (2004) has helped provide an insight into the changing roles and skills required of management accountants as well as the changes that have occurred in management accounting research.Such research by Burns et al is vital in understanding the reasons for changes in practitioner roles as well as requirements in order for management accounting research to maintain its currency with the practitioners. Arguably, research has kept up with times to accommodate changing requirements of management accountants. However, its application in practice is questionable and whether management accounting research is actually maintaining itâ⠂¬â„¢s currency with practitioners. Thus, methods should be adopted whereby research is accompanied with supporting evidence involving tried and tested methods.Suitable mechanisms and incentives for turning research findings into suitable techniques and policies should be developed and incorporated into teaching programmes. Management accountants are part of professional bodies that can incorporate new developments to the area in teaching. Professional bodies often release publications and this method should be used to communicate new management accounting research theories and findings that can be successful in practice. New management accounting research and theories are available on the internet but it is questionable whether such findings are actually used.Thus, practitioners should be encouraged to read upon new publications of management accounting research. Considering research is constantly developing with roles of management accountants changing, there should be increased p ublications by professional bodies for members in order for research to maintain its currency with practitioners. Management accounting research is crucial to the healthy development of management accounting and maintaining its’ currency with practitioners.