Journal Essay Example | Topics and Well Written Essays - 250 words - 61

Journal - Essay Example In this respect, I am most interested on studying Intrapersonal context of communication as one of the theories that explore the complex system of the society. Interpersonal relations constitute attribution theory, uncertainty reduction theory, expectancy violation theory, and cognitive dissonance. Attribution theory remains an important aspect of interpersonal relations which affirms that whatever the cause may be, there always remain a strong need to comprehend and make clear what is going on in our world. This attribution theory gives the need for people to explain their feelings and desires which prompts interaction in various social settings. This opens up interesting influence and possibilities which promotes communication as a tool of interpersonal relations (Wood 919). The importance of understanding intrapersonal communication and the theories cannot be overestimated as it plays central role in defining our diverse and unique identities. This theory is viewed as the point at which all communications begin, which leads on to overt communication. It is therefore important that interpersonal relations theory is given much emphasis as it dictates the aggregate working of the entire

The time machine ch9-12 summary Essay Example | Topics and Well Written Essays - 250 words

The time machine ch9-12 summary - Essay Example He is convinced that people are kept smart and strong through variety of needs and dangers. The Time Traveler takes a nap and then he moves to open Sphinx and then he gets the Time machine. He finds the door open by the time he gets Sphinx and then he throws his club. (Wells 10) Time traveler decides to farther forward in time and he begins to start travelling first as the evening approaches. He stops on a beach as he watched the sea moving slowly. After standing for sometimes, he realizes that he is surrounded by crabs, though he manages to escape. (Wells 11) In a flash, Time Traveler sees someone named Hillyer, though it is not clear to him, but when he wakes up he realizes that it was a dream though the Time Machine was in a totally different place. In the house, the Time Traveler hears the guest eating. Everyone looking at the Time Machine is looking worn though they are consoled by the Time Machine. The narrator was suppose to narrate them a story but then he decides to disappear but by the time he comes up e finds the Time Machine and the Time Traveler are already gone. (Wells

Histories of Photography Essay Example | Topics and Well Written Essays - 1750 words

Histories of Photography - Essay Example The thesis of this paper is that, modern day photography draws its insights from Szarkowski’s principle of photography as an art, since it teaches photographers to be not only creative, but imaginative. Analysis The Thing Itself Szarkowski believed that photography deals with the actual; the photographer has to accept the fact that he had no control of nature, and on in accepting and treasuring this notion would he manage photography. The photographer had to learn that the world was a unique and creative artist in itself. Szarkowski believed that though photographs were factual and convincing, they also differed from reality. The photographer had to see the filtered elements of reality and visualize the photograph before taking it, in order to capture these filtered element of reality on the photograph. The ability to do this was not only artistic; but also a way of showing truth, which the naked eye could not see. Szarkowski quotes from Hawthorne’s book, The House of t he Seven Gables. Holgrave, a fictional character in the story, describes his camera as showing the truth despite trying his attempts to hide reality. In this case, the image survives reality and became the remembered reality. William M. Evans states that, â€Å"people in the nineteenth century believed that what was reasonable was true but in the end, they began believing that what they saw in a photograph was true† (Szarkowski8). The photograph below illustrates this phenomenon: Archaeologia Mundi (40, 55, 82, 108, 133, 135) (2011) by Hagar Schmidhalter. The Detail According to Szarkowski (p. 9), the photographer cannot pose the truth; the truth appears the photographer in fragments, therefore, the photographer is only able to capture fragments of this facts. A photograph cannot tell a story of fact; it can only depict fragments of this fact. However, Szarkowski adds to say that though photographs do not tell stories, they can be read as symbols. People can draw meaning from a sequence of fragmented photographs. Szakowski states that photographs are not meant to tell stories, rather, they are meant to make the story real; he believes narratives to be shallow, and that only photography possesses the power to show symbolic meaning (Szarkowski 42). A picture of a Soccer match does not show the results of the match, but it does capture a moment of happiness or otherwise, that has symbolic meaning to the end result of the game. E.g. Cardiff vs. Manchester United by Stu Foster (1/12/2013). The Frame According to Szarkowski (p. 9), the subject of a photographer is never self-contained; it is part of a bigger picture. The photographer, therefore, decides to isolate what it important (the subject), from its environment using the photographic edges. This frame concentrates on the edges – the line that separates the subject from its environment. In the case of the football match above, the subject is separated from its surrounding by the edges of the photo graph. This defines what the photographer deemed important, but does not tell the whole story since the subject is part of a bigger surrounding. Time Photographs are not instantaneous, but rather exposure of the scene over a period of time result to real image. Photographs always capture the present, never the future; they can allude to the past through its surviving relics or foresight of the future based on

International Theory Essay Example | Topics and Well Written Essays - 1000 words

International Theory - Essay Example s came about, and two of these theories emerged to what we presently know as the English School and the Classical Liberalism theories in international relations. These theories shall be discussed and differentiated in this paper. Classical liberalism believes that if people are given as much freedom as possible, the principles of authoritarianism shall eventually fade away, democracy shall have a chance to emerge, and wars will eventually cease to exist. Classical liberalism in international relations has four main beliefs. First and foremost, classical liberalists believe that peace can best be achieved through the more widespread application of democratic principles. Classical liberalism prescribes to the notion of institutional liberalism, in the sense that it desires for more nations to be more democratic in their political approach. They believe that democracy epitomizes the perfect breeding ground for peace within and among nations. Secondly, they believe that naturally harmonious interests will help ensure that citizens and states â€Å"make rational calculations which make national interest and international interest one and the same† (O’Connor, 2008). They advocate the belief that the state preferences, not the state capabilities determine the behaviour of the state. It therefore has a high degree of tolerance for various preferences. Thirdly, disputes should be settled by the set judicial procedures under the rule of law. Classical liberalism stresses that the rule of law is applicable to states, not just to people. It advocates that it is possible to identify aggressors and belligerents; therefore, it is also possible to come up with an effective coalition of states opposing such violators. Finally, collective security would replace notions of self-help. They agree that different states may have different preferences, and that governments actually make the decisions to go to war, not people. And they ultimately prefer adherence to the

United States Army Essay Example for Free

United States Army Essay The rhetoric writing skills that I have been learning as a modern-day student in English composition is certainly relevant to me because of my profession. To be an effective leader of the United States Army and to be able to provide adequate counseling to my soldiers, I must be able to get my ideas across effectively in both writing and speaking. Rhetoric, being the art of using language to communicate effectively, involves communicating my vision and effectively being able to express my ideas and disagreements. It is essential to me as a Signal Support Systems Specialist and my units ability to accomplish its mission. The study of rhetoric is valuable in allowing me to further enhance my abilities in persuasion, public relations, and technical writing that I use in my job. As a leader, my first priority is to ensure that I not only understand the mission assigned, but that I am able to communicate the intent, standard, and goals to my team. This is accomplished through writing out operation orders that are later discussed in detail in a small forum. Since there are cases where the decision that was made may not be in the best interest of my team, rhetoric is applied to communicate such concerns. There are also instances that the Senior Advisor in Signal Support to the commander delivers briefings and presentations. Having studied rhetoric, I am able to easily provide a presentation that is not only is informative but also gives various courses of action that can be implemented. Currently, under my supervision are three soldiers. As their leader, I must communicate consistently and effectively and this is done through verbal and written counseling. The purpose of counseling these soldiers is to ensure that they are sufficiently equipped and informed about their tasks and responsibilities. This highlights rhetoric’s importance in my ability to perform to standard. Rhetoric may be an ancient form of communication; however it is still prevalent today and allows me the ability to perform effectively daily. New Orleans is more than a tourist city to me. It is my home. It is where I was born and raised. To others, New Orleans may only be known for its Mardi Gras and Bourbon Street, and more recently, Hurricane Katrina. But this city is known for so much more that just these things. New Orleans is alive with culture, music, heritage, and great food that not many have even heard of. New Orleans is famous all over the world as the birthplace of Jazz, and is nicknamed Hollywood South for the numerous movies that have been filmed or produced in or around the city, including The Curious Case of Benjamin Button, Last Holiday, Glory Road, and others. New Orleans has hosted nine Super Bowl games and the Nokia Sugar Bowl. This place is also the home of the Essence Music Festival, New Orleans Jazz Heritage Festival and other events. New Orleans is a multicultural city that is rich with heritage and history that dates back to 1718. The multicultural environment can be owed to the fact that this place is a major port city. A testament to this is the presence of Americas oldest black neighborhood, Faubourg Treme. The Faubourg Treme is located between the boundaries of North Rampart Street and North Broad Street and from Canal Street to St. Bernard Avenue. During the 18th and early 19th centuries, Faubourg Treme was the first place free persons of color could purchase ownership of land and real property during a time when America still patronized slavery. New Orleans is a very musical city. It can be heard all throughout the city from local jazz musicians, brass bands, and high school bands. Music can be called the heart of New Orleans where people can enjoy them from street performers to any night club to where live performances are done. This is the only city where death would be celebrated with a jazz funeral, which begins with a march by the family, friends, and a brass band from the home, funeral home or church to the cemetery. I have a lot of recorded music from multiple arts and performances that people can listen to and enjoy as a testament to the musicality of the community. New Orleans is also known for its great food. There are a variety of food choices including fine dining restaurants to the local cafes, delis, and pizzerias. One of my favorite restaurants that is a must-try is Copelands Cajun Bistro located 1700 Lapalco Blvd. in Harvey, LA on the Westbank. The variety of Cajun dishes and seafood platters are worth the two hour wait without reservations on Friday and Saturday nights. A must-try dish is the ricochet catfish, which is great combination of Cajun and seafood mix. New Orleans is unlike any other city in the world. It has a great past and a promising future. When coming to visit, plan on returning for additional trips because no one can experience everything this city has to offer in just one visit. I mentioned a few places can be enjoyed doing on your trip but, there is so much more. I have lived here my entire life and I still have not taken in all of the culture, music, heritage, and great food New Orleans has to offer. Enjoy your trip! Being a Signal Support Systems Specialist in the United States Army, I use technical documents daily. In the field of Tactical Radio Communication, I refer to technical manuals to be my guide. There was a sixteen week course of training I went through to learn how to operate various equipment. The technical manuals used for the equipment I use have complicated flow charts and diagrams that contain instructions on how to effectively operate them. By fully understanding the technical manuals and how to operate the equipment, I transform the technical language into simpler terms others less versed with them will be able to understand and operate the equipment. If my audience was unfamiliar with the equipment, it wound be difficult for them to understand the text inside of a technical manual. This is why, when I give instructions to personnel who do not have the same knowledge as I do, I reconstruct my text so that that my class would understand. When explaining the contents of the technical manual, common words are used to explain the point of the book. Words like SINCGARS, Cypher Text, and DAGR are changed to better understand into simpler words such as radio, secure communication, and GPS. Choice of vocabulary for a general audience will get your point across without confusing your audience, and give them a general idea of what you are saying. When crafting the sentence structures, short and concise sentences are used to capture the attention of my audience. The technical manual is filled with a lot of safety warnings and limitations that are very lengthy. Constantly reading these limitations can confuse, scare, and take away the attention span of my audience. Instead of constantly reading safety warnings every three to five lines, I omit the scenarios the audience would not face to make it easier to follow. This will simplify the understanding of what they are reading. In any writing, it is important to pay attention to your choice of text, sentence structure and sentence length. Breaking down the contents of the technical manual taking out the use of technical terms and replacing with common words, it would be easier for my audience with no knowledge of the equipment to understand. The use of basic terms makes it easier to keep the audience attention and help them understand them importance of what you are describing to them. I chose threes three essays to be in my portfolio because these are where I learned so much. These three essays show different styles of writing that I can use both in my personal, everyday communication as well as in my profession. These three essays also contain many of the points that were important for me to improve on. From vocabulary to grammar to mechanics, I have seen where I can improve my written English skills to best serve me now and in the future. The way I edited my work is through reading it first. There are many cases when I thought that the sentence just doesn’t read or feel right. So in the first instance, I focused on style before I went to the detailed nitty-gritty of the whole essay. Such cases like the first sentence of my first paragraph, â€Å"As a modern-day student of English composition, the style of rhetoric writing is most applicable to me because of my profession† I changed to â€Å"The rhetoric writing skills that I have been learning as a modern-day student in English composition is certainly relevant to me because of my profession. † I did this because I felt that the flow was better and that it hammers the point across better than the previous sentence. Another example is the change of the sentence from â€Å"Since the city serves as a major United States port, New Orleans is a multicultural city† to â€Å"The multicultural environment can be owed to the fact that this place is a major port city. † To aid these changes, I also extended my vocabulary so that I would not sound redundant in my work. Such instances include deleting nouns and using pronouns in their place or using other nouns (such as â€Å"city† for â€Å"New Orleans†). Sometimes, I even revise whole sentences in order to reduce the number of times I need to write the actual noun I was referring to. In terms of vocabulary, using a more extensive choice of words also worked to keep the flow of the sentences moving, but more importantly, make the point clearer. A case in point is when I used â€Å"Faubourg Treme was the first place free persons of color could purchase ownership of land and real property during a time when America was still immersed in slavery† in my earlier work and replaced it with â€Å"Faubourg Treme was the first place free persons of color could purchase ownership of land and real property during a time when America still patronized slavery. † The precise use of the words made it clear that America was using slavery instead of the former which can be confused as Americans being in slavery themselves. This highlights the importance of using precise language in delivering our messages and getting our points across more clearly. I was also careful of the use of punctuation marks when I revised my three essays. I noticed that I often do not use a comma when a comma is required. I also observed that I use the wrong spacing in between words; most especially in between two sentences (after the period and before the first word of the next sentence). These errors, I also removed. I also followed comments given on my papers. One such example is cutting a redundant paragraph in the last essay (on the point that most of the key information can already be found in the first paragraph). Other things I followed are accepting the comments and revisions made on the paper when some sentences and words were changed or deleted or added to. I also took notes on important comments and internalized them, such as giving out topic sentences. I revised my work to accommodate the comments and revisions made on my paper and kept an open mind about the mistakes that I made to make sure I learn my lessons well. In all, I learned so much from the exercise of drafting my writing and editing them. I have learned the importance of editing because without it, I make so many mistakes and these mistakes might become a source of confusion to those who will read my work. I also know that if I edit, I can make my points clearer and that I can even emphasize things that are needed to be emphasized when they are not done so in the first place during the first draft of my work. In all, many of my editing came from conscious decisions that I learned in class.

Role of Media in Politics

Role of Media in Politics Media is a means on which people of today rely to be informed of social, economic and political aspects in their country and other countries around the world. It is therefore critical for media, in any form, to be as accurate and edifying as possible in order for the people of a nation to use the information given to make educated choices. In South Africa, specifically, media is to a great extent an essential tenet in safeguarding our democracy because it allows accurate political, social and economic information to be brought to the masses. The media has great freedom in being able to verify this information and convey the truth to the public through newspapers, radio and television due to the freedom and rights that the South African Constitution allows the media. These freedoms and rights include its protection, the ability to criticize the government and access to state-held information, as long as no rights are violated in the process. There is great interaction between media and politics. This is evident as it is way in which citizens are made of aware of the decisions and policies the government is making and implementing, and are reflection of events that occur as a result of these decisions and policies. Prior to 1994 mass media was largely controlled by the government and held no legitimacy to the majority of the population. The media during Apartheid was not free to inform the people of inefficiencies in the government and would depict black revolutionaries as an enormous threat to the state. It is evident how important the media is and how it ensures that our democracy is never destroyed because it reflects our constitution. During that time what was considered to be the truth according to a newspaper report was not necessarily an accurate account of what happened. If you wanted to tell the truth, things such as banning, security police visits in the middle of the night, detention without trial and censorship could become you occupational hazards. access to government was impossible.  [1]  The media is greatly influenced by the system of governance over a country therefore a totalitarian system fully recognizes the power over the media and ensures that information published would not cause social and political unrest or a contest to the governing body. Post-1994 the media has transformed from being biased and limited to receiving new freedoms and rights that ensure that the public, especially those whom are underprivileged, receive access to a media that promotes equality, truthful information and alerts to threats in opposition to our democracy. A democracy requires this transition as the people hold the power in a democracy. The individuals are unable to select people to run the government properly if they are unaware of the circumstances in the country. This would lead to people making uneducated votes about who should be in the government and who has the best leadership qualities to be our president. The media has the ability to uncover corruption and errors made in the government, according to the rights set out in the Bill of Rights, which can be discovered through state-held information and any information that one requires from another person for the protection of the state.  [2]  In this way the public can make informed decisions when electing a new government. These decisions would be based on being informed about current affairs such as xenophobic attacks, strikes, inefficiency in government, corruption, human rights issues (Zapiro cases), the Information Bill and the way in which our leaders resolve these issues. The Information Bill has caused much debate within South Africa and is a current challenge facing South African media. Many view the bill as clear and present danger to open democracy in general- Nic Dawes. The Information Bill is essentially a movement to be able to classify information that is considered to be in the national interest (a democratic and appropriate way to deal with sensitive issues). This is a laudable intention, and the ANCs point of view is that the media has too much freedom, more than anyone else. à ¢Ã¢â€š ¬Ã‚ ¦our impressions are that the media has more freedom than all the freedoms that all of us enjoy. Media freedom supersedes all other freedoms.  [3]   However, the rest of the proposed intentions have claimed to be to vague and that it à ¢Ã¢â€š ¬Ã‚ ¦effectively criminalises investigative journalismà ¢Ã¢â€š ¬Ã‚ ¦Ã‚  [4]  In this way the government can with hold information that has the potential to end corruption and prosecute people such as Jacki Selebi and Schabir Shaik, in turn opening the ability to abuse the law. The media will therefore not be able to inform the people as they intend, because of their lack of substantial evidence supplied by the state. The media can no longer be an essential precept in the safeguarding of our democracy and power would be in the hands of government, as they will have the ability to classify files. In the event that the information Bill is passed, the South African constitution will lose credibility as the two documents have contradictory elements. It restricts everyone to access of information and the ability to make decisions based upon all information concerning the government as a citizen. Further more parliamentarians and elected officials will be undermined in their ability to hold the state liable. As a result the democracy will be threatened, as free media is a key aspect of a true democracy. A concern linked to the Information Bill is that surrounding the Broadcasting Amendment Bill 2008 which looked to amend the Broadcasting Act 1999 so as to include the removal and resignation of board members. The SABC (South African Broadcasting Corporation) attracts 40% of South Africas radio listeners and 70% of its television watchers. Jacob Zuma won the majority in Parliament and the Broadcasting Amendment Bill successfully passed. He therefore had the power to replace the entire SABC board and replace them with new people some being Zuma appointees. This was the first move in Jacob Zumas plan to co-opt the SABC. Phil Molefe was unilaterally appointed Head of News by the Chairperson of the new SABC Board, Dr. Ben Ngubane (a Zuma appointee), instead of by the chairperson of the SABC Board as a whole. Again, this was a violation of the law.  [5]  The media is yet again under threat, as power in media by the government is not constituted in democracy. Power of the government in the media is not constituted in a democracy. It is important to keep the media power and the power of the government separate in order to have fair media that is unbiased. One can deduce from this that media does play a great role in protecting democracy as it allows the people to keep the power, instead of government. Jonathan Shapiro (Zapiro), a well-known satirist in South Africa, could be argued as someone within the media whom does not, to a minor extent, protect our democracy. Zapiro has been in two major legal cases in the past two years. In both these cases Zapiros freedom of expression has been contested against the rights of others. It is on these grounds that one may argue that Zapiro is perhaps being un-democratic in his drawings because he has offended many people in the cartoons he draws. One could argue that he is aware that his cartoons are not keeping the peace in society as they call for character judgements (Jacob Zuma vs. Zapiro) and religious divide (Zapiros depiction of the prophet Muhammed) which ultimately go against democratic principles in that it unintentionally segregates people. There are Muslim people who were deeply offended about the cartoon Zapiro drew of Muhammed. As a media driving force, Zapiro should be concentrating on bigger powers that threat democracy rather than depicting Muhammed in response to South Park being restricted to do so, which is against Muslim faith. The Muslim societys right to demand that Zapiro refrain from drawing Muhammed is set against Zapiros right convey his own ideas. However, those whom have a problem with the cartoon do not necessarily want Zapiros freedom of expression to be taken away, For I as a South African Muslim, I regard freedom of speech as sacrosanct, even if it means I have to defend the right of Zapiro to depict the Prophet  [6]   Lady Justice is seen to be lying on the floor about to be raped by Jacob Zuma with the help of his political allies. (Addendum A) Zuma launched a lawsuit against Zapiro on the account that his individual rights are being violated. One could view the cartoon as a misjudgement of character or slander as it suggests that our president is morally corrupt. It further insulted women as they saw it as gender inequality. Conversely Zapiro has not offended the rights of the people he depicts in his cartoons according to the constitution. He has merely used his freedom of expression to be able to satirise current events. The Lady Justice satire was widely misconceived. It was neither referring to womens injustices nor was it implying that Zuma raped someone. It was satirical in that Zuma was presently being accused of rape but the case was dismissed and Zapiro created the metaphor of the actual justice system being in a sense raped. Essentially it is a metaphor as the Lady Justice is a symbolic figure. It can therefore not be said that Zapiro is accusing Zuma of rape. Zapiro aims to encourage public debate and knocking politicians off their pedestals. This is important as it brings reality to the fact that the people have power over the government and not the other way around. The media are not always perfect however enforcing stricter self-regulatory systems are the best way in which to make sure human rights and freedoms are never violated. The media needed to be watched by independent watch dogs, but giving power over the media to the government does not assist in media being protectors of our democracy. People within the media such as Jonathon Shapiro, although sometimes causing uproar, contribute to our democracy in initiating debates, opinions and free thinkers. No single person, no body of opinion, no political or religious doctrine, no political party or government can claim to have monopoly on truth it has therefore always been our contention that laws, mores, practices and prejudices that place constraint on freedom of expression are a disservice to society  [7]   The role of the media today is to inform the people, especially the under-privileged. From this people can make informed choices that concern the running of our country. The different media sectors each provide information that is accurate and does not violate the Constitution of South Africa in order for us to make such choices. There are many challenges that face different media figures and the media in general, but the medias freedom is what drives our democratic system. With media not being monopolised or restricted, the people can ultimately hold the power over the government which is the concept of democracy. It can therefore be said that the media in South Africa post-1994 have an enormous role to play in society and is to a great extent safeguarding our democracy. Addendum A: Lady Justice cartoon by Zapiro: Cartoon in response to draw Muhammad day by Zapiro:

Critical Analysis of Strategic Management Accounting (SMA)

Critical Analysis of Strategic Management Accounting (SMA) This essay presents a critical analysis of strategic management accounting and the roles of management accountants in it. The starting point for this analysis is the argument presented by Cadez and Guilding (2008, p. 838) that while the recent past has seen increased interest in SMA, the area is still under-defined and no universally accepted SMA framework exists. Principally, this essay argues that whilst strategic management accounting is somewhat under defined, it does have clearly agreed features and aspects which offer a basis for understanding. This essay generally supports the argument that no universally accepted SMA framework exists to date, concurrently it will argue that there are some accepted SMA practices and approaches, which can be drawn upon by organisations to create their own SMA framework, adapted to their own strategic needs. An agreed upon definition of SMA is difficult to come across because management accounting and the role of management accountants are constantly evolving phenomena. Cooper (1996, p. 26) in particular, cites changes in management accounting practice over a period of less than a decade, including the influence of Japanese accounting practices on the UK, and the associated challenges for management accounting professionals. This changing environment is characteristic of the paradox of management accounting, in that new approaches are continually introduced globally, whilst often in the process of being superseded and replaced. Nixon and Burns (2012, p. 229) observed this in the apparent decline of SMA [in practice] and the sustained growth in the number of concepts, models, tools, theoretical perspectives within the discipline. Ultimately, the process of developing theory and practice always lags behind the cutting edge of business, where new concepts are put into practice immediately, often without significant study, in an effort to keep up with competitors and maintain a competitive business strategy (Simmonds, 1981, p. 28). This process of development when considered, it is perhaps not surprising that there is limited agreement around the concept of SMA and the development of a universally accepted framework for the discipline. Examining the work of Lord (1996, p. 347), who noted that the techniques and elements of strategic management accounting may in many cases already be found in firms. However, the information may not be quantified in accounting figures, and may not be collected and used by management accountants. Therefore, this indicates that the process of developing SMA has indeed reduced the role of the management accountant as a uniquely qualified individual. Instead, it is now more plausible that a strategy management accountant will be more focused on operational management, and as argued by Roslender and Hart (2003, p. 255) able to integrate insights from management accounting and marketing management within a strategic management framework. A strategic management accountant is thus arguably a contradiction in terms because, to be truly strategic, a professional cannot narrowly define themselves as an accountant. Instead, a more open-minded, strategic thinker is best positioned to deliver real value to their firm (Shah et al, 2011, p. 3). When considering these arguments, it is apparent that SMA is under defined because it is one of numerous management skills, rather than the single framework argued for by Cadez and Guilding (2008, p. 838). However, this fragmented nature of SMA makes Lords (2007, p. 151) argument that the concept of [SMA] may need to be developed further to show its role in emergent strategy and its benefits in strategy formulation valid. This postulates questions over whether SMA development should indeed continue through the use of conceptual frameworks and integrated theories, or instead via the development of a range of techniques which can be understood and learnt by accountants and operational management alike, in order to allow management accounting data to play a more strategic role. These techniques already exist, and are analysed by Cadez and Guilding (2008, p. 851), and the application of these techniques in a strategic manner, which is designed to support overall performance, can be seen as key to the role of the modern management accountant. Modern firms are increasingly required to focus much of their attention on monitoring and assessing their competitors and ensuring they are not left behind by the moves they make in the market. This is an area in which management accountants can help contribute to strategic value creation through a process of competitor position monitoring, providing information to management in order to support effective decision making (Dixon, 1998, p. 274). For example, when analysing operational decisions, accountants can consider factors such as contractual agreements, competitive positioning and resource acquisition, thus providing support for strategic planning and coordination (Brandau and Hoffjan, 2010, p. 77). This hence provides for greater levels of information input into decision making processes, allowing management accountants to act as trusted advisors to operational managers and other individuals within the business. By doing this, management accountants can increase their value to t he business by providing strategic insight into the operation of markets and the factors the organisation must attend to in order to ensure its success in business activities (Porter, 2008, p. 79). Similarly, management accountants can play an important role by assisting in the application of other techniques of value to the business. For example, the strategic use of benchmarking techniques has been shown to help support learning and development effectiveness through challenging businesses to learn how and why they are performing as they are (Coleman and Ingram, 2004, p. 55). This can thus support improved outcomes and the development of a learning culture which is more open to external knowledge. The role of the management accountant in this area is thus to assimilate and provide the information in a way which is useful to the organisation and will support wider strategic goals. For example, Mosse and Whitley (2009, p. 150) highlight the role of management accountants in supporting the benchmarking of websites against factors such as navigational efficiency and user response. By applying management accounting techniques, benchmarking can be used to create more objective asses sments of website performance, thus providing guidance around how to improve this vital marketing channel. Expanding the management accountants role At the same time as applying management accounting techniques, the management accountant must ensure that they are able to go beyond a simple focus on numbers and accounting factors, and taking into account the importance of qualitative factors in modern decision making. This is an area in which a management accountant needs to move beyond being a simple accountant, and towards a more strategic and operational management role, which considers a wider set of factors (Vandyck, 2006, p. 105). This may include a consideration of factors such as marketing, sales, human resources and other factors in order to make effective decisions (Alexander et al, 2011). Advanced strategic management accounting can thus be seen as a process of moving away from a focus on numbers and towards the generation of rounded insight from a range of sources. This can be seen in one of the most important strategic management accounting techniques: the balanced scorecard. Indeed, Kaplan and Norton (1992, p. 73) argue that this technique systematically expands the measurement areas traditionally involved in accounting. Such an approach hence allows for the combination of qualitative and quantitative factors to develop the necessary levels of breadth and insight around a companys sources of value and performance relative to the market and its competitors (Kaplan and Norton, 1996, p. 19). The balanced scorecard has thus been shown to help support the development of organisational strategies and improved performance in a range of contexts (Blooinquist and Yeager, 2008, p. 24). However, the technique has also been developed over time to be more dynamic and responsive to changes in the environment (Nielsen and Nielsen, 2015, p. 2). This hence shows that the role of the management accountant is also to keep pace with such developments and ensure their company stays abreast of them in order to remain effective. In conclusion, this essay has shown that, in general, SMA is relatively under defined and can apply to a range of concepts. However, rather than being a weakness of the discipline, this can actually be one of its main strengths. Specifically, this allows SMA techniques to be applied in a range of contexts, offering deeper and more strategic advice and insight than would be possible under simple management accounting models. The role of management accountants in this concept is thus to acquire, synthesis and analyse a range of quantitative and qualitative information in order to provide operational managers with the level of insight needed to make effective decisions. At the same time, the strategic nature of modern business and management accounting also requires operational managers to develop their own management accounting abilities, in order to make best use of this information and ensure optimal strategic outcomes. SMA was initially introduced by Simmonds (1981), who defined it as the provision and analysis of management accounting data about a business and its competitors, for use in developing and monitoring business strategy. During this period (early 1980s) conventional management accounting received heavy criticism for chiefly focussing on operational issues and not assisting management with external issues like strategic decisions (CIMA, 2016).