Instructional Theories Learning Development

An instructional theory refers to a theory that provides clear guidance on how to assist individuals learn and develop. Instructional theories center on how to design material for enhancing the education of individuals. They differ from learning theories in the sense that while learning theories explain how learning occurs, instructional theories stipulate how to assist individuals to learn.

Stated differently, instructional theories, as informed by learning theories, delineate the core teaching approaches (such as worked examples versus partial solutions, lecture versus cooperative activities, immediate versus deferred reinforcements) that may be included in a lesson. Instructional theories are usually normative and situation specific. The field of instructional science deals with understanding and improving instructional methods to make them more appealing and effective (Edgar, 2012, p. 2).

The origins of instructional theories can be traced to formative endeavors by educational psychologists to map out the link between psychology and the pragmatic application of instructional theory in education settings. John Dewey (1910) and Edward Thorndike (1913) are two important theorists who envisaged a special connection between instructional theory and educational practice (Dijkstra, Schott, Tennyson & Seel, 2012, p. 3). The connection between the philosophical perspectives and instructional theories is obvious. For instance, learning activities in a traditional classroom are centered on and controlled by the instructor, who presents the materials to be learned and prescribes the kinds of learning activities that students engage in.

Learners are expected to read and analyze the information (through homework and classroom activity) until they master it. Knowledge is regarded as a commodity to be passed from the teacher to the learner. In sum, instructional theories identify methods of instruction (ways of supporting and facilitating learning), as well as the circumstances in which the methods may or may not be used.

A Perspective on the Connection between Theory and Practice

The connection between instructional theories and pedagogical practices is made complex by a number of factors. It can be perceived that pedagogical practices should be founded on the best instructional theories available, but this relationship may not be as simple. Educational practices are likely to be informed by philosophical beliefs than by empirical evidence and theoretical discernment of learning. Learning institutions are established according to the various cultural and community beliefs and worldviews, the human nature, as well as what are to be learned. They also differ with respect to their beliefs regarding teaching and learning, although philosophical convictions frequently come first (Duffy & Jonassen, 2013, p. 17).

All instructional programs and educational systems incorporate some instructional theory, even though such theory is in most instances implied and frequently goes unnoticed. Vastly different classrooms materialize from different philosophical views. For instance, if one is of the conviction that knowledge is produced anew by each student, that a student’s mental activity decides what he or she learns, and that learning happens from engaging in authentic assignments in a social atmosphere, then the resultant classroom is likely to involve learners working on projects and learning in groups.

In this manner, the students are able to discuss how best to tackle problems or consult on the meaning of various concepts. There is a consistency between theoretical beliefs and pedagogical practices. However, the question concerning which comes first is not always clear since evidence exists that people seek out and agree to information that affirms their preexisting beliefs while rejecting those that do not conform to such beliefs.

There exists a reciprocatory link between theory and practice. A common conviction is that knowledge flows from systematic theories to the advancement of effectual practices, that effective instructional theories inform sound pedagogical practices (Leong & Austin, 2006, p. 7). However, science does not always work in such a linear manner. An examination of both social and physical sciences reveals that ideas frequently derive from observation and interrogation of naturally occurring events. Scientific theories often come from attempts to find practical solutions to problems, such as asking the question “what is the best approach of teaching the concept of osmosis?”.

Established pedagogical practices that teachers have been found to be effectual should be used as sources of ideas in coming up with a practicable instructional theory. A final caveat in comprehending the connection between theory and practice involves acknowledging that the learners are more important than the instructor in deciding the material to be learned. However, this is not to say that the teacher’s role is unimportant, only that the perceptions, previous knowledge, and beliefs of learners should dictate what and if they learn things related to the teacher’s instructional goals.

Attribution Theory

This theory deals with the manner in which individuals perceive and use information to explain events (Higgins & LaPointe, 2012, p. 1). It looks at what information is collected and how it is treated to shape a causal judgment. Heider (1958) first proposed the attribution theory, although other psychologists such as Weiner (1974) and Jones et al (1972) developed a theoretical framework that later became a key research model in social psychology. Heider offered a discourse on what he termed as “commonsense” or “naïve” psychology. According to his perspective, individuals are similar to recreational scientists, attempting to understand the behavior of other individuals by gathering and analyzing information until they obtain a reasonable cause or explanation.

Instructional Theories – Key Statements and Assumptions

Attribution theory concerns itself with how people construe events and how this construal relates to their thoughts and behaviors. The theory presumes that individuals try to determine why people behave in the manner that they do. An individual seeking to understand why other people or person behaved in a certain manner may attribute one or several causes to the behavior (Erbas, Turan, Aslan & Dunlap, 2010, p. 118). Heider proposed that individuals usually make two kinds of attributions, namely internal attribution and external attribution.

Internal attribution involves the deduction that a person is acting in a certain manner because of some inherent attribute about the individual, such as personality or attitude. Conversely, external attribution involves the assumption that a person behaves in a certain manner due to the circumstances that he or she is undergoing. Attributions are also considerably affected by motivational and emotional drives (Higgins & LaPointe, 2012, p. 3). Faulting other people and evading personal blame are existent convenient and self-serving attributions.

Instructional-Theories-Learning-Development
Instructional-Theories-Learning-Development

Individuals also tend to make attributions in defending against what they perceive as attacks. People sometimes even blame victims for their circumstances as they seek to distance themselves from thoughts and feelings of suffering the same predicament. Lastly, individuals also tend to assign less variableness to other people than themselves, viewing themselves as more versatile and less conventional compared to others.

A three-stage process forms the basis of an attribution. First, the individual must observe or perceive a behavior. Second, the individual must trust that the behavior was deliberately performed, and lastly, the individual must establish if he or she believes that the other person was coerced into performing the behavior (in such a scenario, the cause will be attributed to the circumstances) or not (where the action will be attributed to the other individual). Weiner’s attribution theory focused on achievement. He identified effort, aptitude, task complexity, and luck as essential factors that affect attribution for achievement (Higgins & LaPointe, 2012, p. 2). Attributions are categorized under three underlying dimensions, which include stability, controllability, and the locus of control (Jarvis, 2012, p. 148).

The stability dimension looks at whether causes remain constant or change with time. For example, effort may be categorized as internal and variable while aptitude may be categorized as a constant, internal cause. Conversely, controllability contrasts causes that are within the control of an individual, such as skills, from those that one is not able to control, such as mood, ability, the actions of other individuals, and luck. Lastly, the locus of control dimension is divided into two poles, which include external and internal locus of control.

Application of the Attribution Theory

Weiner’s Attribution Theory has found widespread application in various fields, including clinical psychology, law, and education. Weiner contended that causal attribution determines how people react to achievement and failure. For instance, a student is not likely to experience a sense of pride and accomplishment if he or she receives an A grade from an instructor who gives only higher grades. Conversely, a higher grade from instructors who issues few high grades is likely to lead to immense satisfaction to the student (Weiner, 1980, p. 362).

Students with higher academic achievements and high self-esteem often attribute their superior performance and achievements to internal, established, and intractable factors such as aptitude while attributing failure to internal, tractable factors such as task complexity and the level of effort. For instance, students experiencing recurring failure in numeracy are likely to consider themselves as being less proficient in arithmetic.

This self-perception of numeracy ability evidences itself in the learner’s prospects of success on numeracy tasks, as well in their thoughts on failure or success in the same tasks. Similarly, learners with learning disabilities are more likely to attribute their failure to ability, which is an intractable factor and not effort, which is more tractable.

The Elaboration Theory

This theory holds that to optimize learning, instruction should be prepared in an order of increasing complexity. For instance, when teaching procedural tasks, it is important to present the simplest adaptation of the task first. The lessons that follow should present additional adaptations until all the tasks have been taught. In all the lessons, the teacher should remind the students of all tasks taught (synthesis or summary). An important view of the Elaboration Theory is the observation that the student needs to develop a purposeful context for the assimilation of consequent skills and ideas (Nenkov, Haws & Kim, 2014, p. 769). Therefore, the Theory deals solely with organizational approaches at the macro level.

It stipulates that the instruction begin with an overview that provides knowledge of a few simple but general ideas, with the rest of the instruction presenting exhaustive ideas that expound on earlier ones. The Elaboration Theory includes three models of instruction, as well as systems from stipulating these models based on instructional goals.

Similar to other models of instruction, the three components comprise strategy components. It is imperative to note that the Elaboration Theory is not fixed, but continues to improve as studies expose weak strategy aspects that should be purged from the model and novel strategy aspects that ought to be included into the models.

The Models of the Theory

The three models of the elaboration include procedurally organized model, the conceptually organized model, as well as the theoretically organized model (Reigeluth, 2013, p. 368). A procedurally organized learning program, such as a regression analysis course, would teach the least complex and most generally applicable processes and procedures first, with the rest being taught as is necessary in attaining the same purpose but under different and more challenging conditions.

Conversely, a course in genetics may utilize a conceptually organized model where the general concepts are presented first. Lastly, a course in introductory microeconomics would probably utilize a theoretical structure where the fundamental principles (such as marginal costs, costs and opportunity costs, scarcity, rational choices, etc.) are taught first.

Application of the Elaboration Theory

The theory may be applied to the design of instruction, particularly in the cognitive domain. Instruction is more effectual when it adheres to an elaboration strategy, that is, the use of epitomes comprising analogies, motivators, syntheses, as well as summaries. For instance, nearly all economic principles may be explained as elaborations of the classic law of demand and supply, including taxation, regulation, and monopolies.

Problems with the Instructional Theories and Recommendations

Elaboration theory contends that the structure of content should be made plain and overt to learners through a number of organizers and synthesizers. This view is rather problematic in the sense that presenting learners with an outline that reflects the text structure is likely to encourage memory-level indoctrination and encumber the transfer of the memorized material to problem-solving assignments. Such likely negative outcomes of explicit teaching structure might be because of the continuous knowledge-of-result feedback that is usually characteristic of motor learning tasks. It is uncontested that learning may not occur when learners are able to decipher things effortlessly.

As it is currently constituted, the Elaboration Theory is more of an instructional design procedure than a theory. It provides precise steps for structuring instruction. Such a procedural approach presents two principal problems. First, the procedural directions prescribed beforehand often go beyond the knowledge base regarding instructional and learning processes and are frequently at variance with such knowledge and second, those tasked with designing instructions are disposed to adhere to models in a general, principle-based manner notwithstanding the procedural stipulations.

The theory should be redeveloped into a series of guiding rules that are lucidly referenced to instructional and learning processes. A rule-based formulation will permit instructional designers to adapt the theoretical constructs to a wider variety of situations.

The Component Display Theory

This theory was developed by David Merrill (1983) and delineates the microelements of instruction, that is, particular ideas and means of teaching them (Reigeluth, 2013, p. 279). The theory categorizes learning as bi-directional and comprising of content (concepts, facts, processes, principles, and procedures) and performance (memory and generalities). It identifies four principal forms of presentation, which include rules, examples, recall, and practice.

Rules refer to expositive presentation of generality while examples are expositive presentation of occasions and instances (Duncan & Goddard, 2011, p. 80). Conversely, recall is inquisitory or probing generality while practice refers to probing instances. The Component Display Theory also includes secondary presentation forms, which include goals, mnemonics, preconditions, as well as feedback. The theory stipulates that instruction is only effective as long as it contains all essential primary and secondary forms. Therefore, a comprehensive lesson would comprise of a goal, followed by a permutation of rules, examples, practice, mnemonics, recall, and feedback that are task-specific and appropriate.

CDT further proposes that for a given goal and student, there exists a distinctive combination of the various forms of presentation that leads to the most effectual and successful learning experience. In addition, a number of assumptions underlie the Component Display Theory. While there are several varieties of memory, the theory holds that algorithmic and associative memory structures have direct connections to the performance aspects of Find/Use and remember correspondingly. While algorithmic memory is made up of outlines or rules, associative memory consists of successive levels of network structure. The differentiation between the Find and Use performances lies in the use of extant rules in processing inputs compared to forming new rules through the restructuring of existing ones.

Application of the CDT

 The Component Display Theory has found extensive usage in applied instructional design. It was employed in designing the TICCIT computer-based instructional system (Choi, 1986, p. 40). One of the key roles of instruction is to foster active mental processing by the learner. Evidence exists that there is a direct correlation between the quality and quantity of learning and cognitive processing of pertinent information by the student. Nonetheless, proper use of attention focusing information, as well as an experiential environment, may improve the requisite mental processing, thereby improving the level of learning. Because computers are interactive, the execution of this active involvement becomes easier than is the case with other instructional media.

Limitations of the CDT

There exist at least for different elements of instruction that impinge in student performance, including the organization of instruction, the method of instruction delivery, student motivation, and the method used in managing the interaction between the instruction and the student (Choi, 1986, p. 43). Further, instructional organization may be classified into two distinct categories, which include organizing instruction on a set of topics and organizing it on one topic. The Component Display Theory only examines the organization of instruction on one topic. Although the theory covers only a single, limited facet of instruction, its meticulous procedures offer instructional designers ways of producing effectual instruction within this limited domain.

Instructional Theories Conclusion and Thoughts

The basic aim of instructional theories is to enhance the quality of instruction. A learning-focused instructional theory should provide guidelines for designing learning environments that can offer the proper combinations of self-direction, empowerment, structure, guidance, and challenge. It must also include guidelines for aspects that have been mostly ignored in instructional design, which include deciding among the various instructional approaches, including project-based learning, tutorials, problem-based learning, and simulations.

The needs for learning have increased and, therefore, new paradigms must provide guidelines for promoting social, emotional, spiritual, attitudinal, and ethical development, as well as an intricate understanding, meta-cognitive strategies, complex cognitive tasks, and higher-order critical thinking skills in the cognitive sphere. Various instructional theories must provide guidelines in every of the above spheres of learning and development.

References

Choi, S. Y. (1986). Application of Component Display Theory in Designing and Developing CALI. Calico Journal, 3(4), 40-45.

Dijkstra, S., Schott, F., Tennyson, R. D., & Seel, N. M. (2012). Instructional Design: Volume I: Theory, Research, and Models:volume Ii: Solving Instructional Design Problems. Hoboken, NJ: Taylor and Francis.

Duffy, T. M., & Jonassen, D. H. (2013). Constructivism and the technology of instruction: A conversation. Hillsdale, NJ: Lawrence Erlbaum Associates Publishers.

Duncan, S. F., & Goddard, H. W. (2011). Family life education: Principles and practices for effective outreach. Thousand Oaks, CA: SAGE.

Edgar, D. W. (2012). Learning theories and historical events affecting instructional design in education: Recitation literacy toward extraction literacy practices. Sage Open, 2(4), 1-9.

Erbas, D., Turan, Y., Aslan, Y. G., & Dunlap, G. (2010). Attributions for Problem Behavior as Described by Turkish Teachers of Special Education. Remedial and Special Education, 31(2), 116-125.

Higgins, N. C., & LaPointe, M. R. P. (2012). An individual differences measure of attributions that affect achievement behavior: Factor structure and predictive validity of the academic attributional style questionnaire. Sage Open, 2(4), 1-15.

Jarvis, M. (2012). Teaching psychology 14-19: Issues & techniques. Abingdon, UK: Routledge.

Leong, F. T. L., & Austin, J. T. (2006). The psychology research handbook: A guide for graduate students and research assistants. Thousand Oaks, CA: Sage Publications.

Nenkov, G. Y., Haws, K. L., & Kim, M. J. (2014). Fluency in Future Focus: Optimizing Outcome Elaboration Strategies for Effective Self-Control. Social Psychological and Personality Science, 5(7), 769-776.

Reigeluth, C. M. (2013). Instructional-design theories and models: An Overview of Their Current Status. Hillsdale, NJ: Lawrence Erlbaum Associates.

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Leadership Strategies for Improving Performance

Dissertation Title: Leadership Strategies for Improving Performance of SMEs in Saudi Arabia

Despite governmental support, healthy international trade and application of varied leadership styles, small and medium businesses in Saudi Arabia continue to struggle and are unable to sustain their operations. One of the factors that contribute to the decline of such firms is poor management. The study adopted the use of both quantitative as well as qualitative approaches in exploring the leadership strategies for improving the performance of small and medium enterprises in Saudi Arabia.

It uses surveys as well as secondary sources from various literatures to determine the leadership strategies that successful businesses in the Saudi Arabia have used to survive, especially during the tough financial times. The conceptual framework that is used in investigating the particular leadership strategies is the transformational leadership theory.

The theory has four tenets, which comprise of idealized influenced, individualized consideration, intellectual stimulation, and inspirational motivation. This research makes use of all these to determine particular ways of enhancing the profitability hence sustenance of the small and medium enterprise in the country. The intention of the study is to recommend the best leadership practices for small and medium enterprises.

The general objective of the study is to do a comprehensive study on Leadership Strategies for Improving the Performance of Small Businesses in Saudi Arabia. There exist various leadership strategies that when implemented have the potential of shifting fundamentally the organizational dynamics as well as the various strategic approaches to managing critical functions of small and medium businesses. The research will be guided by the following research questions:

  • How can leadership strategies be a tactical tool for enhancing success in the organization?
  • What are the leadership strategies that enhance the achievement of strategic business objectives?
  • What is the impact of strategic leadership on strategic development of SMEs in Saudi Arabia?
  • How do leaders drive organizational innovativeness as a strategy to implement change in the small businesses in Saudi Arabia?
  • How does ethical leadership influence the success of small businesses in Saudi Arabia?
Leadership Strategies Dissertation
Leadership Strategies Dissertation

Leadership Strategies Dissertation Contents

1 – Introduction
Context of SMEs
Background of the Study
Key SME Enablers in Saudi Arabia
Definition of SME
Strategic Management
Problem Statement
Objectives of Study
Research Questions
Importance of the Study
Limitations of the Study

2 – Literature Review
Organizational Innovativeness as a component of Leadership
Leadership versus Management
Strategic Leadership
Effective Strategy Implementation
Ethical Leadership
Theoretical Framework
Great Man Theory
Trait Theory
Contingency Theory (Situational)
Style and Behavior Theory
Skills and Characteristics of Strategic Leaders
Strategic Management Paradigm in Small Businesses in Saudi Arabia
Proposed Research Framework

3 – Research Methodology
Leadership Perceptions of small businesses in Saudi Arabia
Research Design
Case Study Research
Data Collection Method and Period of Study
Sample Population
Data Analysis

4 – Presentation of Findings
Gender
Measure of Age Central Tendency
Education Level
Years of Experience in Business
Area of Work
Strategic Leadership Skills key to SMEs
Commitment of Entrepreneurs
The effectiveness of Monshaat Support Center
Tactical Significance of Business Strategies
Significance on Monshaat to Strategy Development
Technology as an Essential Component of Growth
Influence of Ethical Leadership
Innovativeness
Inferential Analysis
ANOVA Model Summary
Testing the Relationship between Response and the Explanatory Variables

5 – Analysis of Findings and Discussions

6 – Research Discussions
Strategic Leadership Framework in SMEs
Monshaat Support Center
Organizational Innovativeness
Information Technology Capability
Presence of Monshaat Support Center
Effective Strategy Implementation
Ethical Leadership as a Strategic Tool for Growth

7 – Recommendations and Conclusion
Recommendations
Conclusion

References

Appendix
Survey Questions

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Recruitment Practices NHS Dissertation

Impact of Recruitment Practices on Employee Retention: A Case Study of Community Nurses in the NHS

This dissertation is based on evaluating the effect of recruitment practices on the retention rate of an organisation. The study focuses on the health sector on NHS and analyses the reason for the high turnover rates of the NHS nurses. Thus, the report is dedicated to the analysis of secondary qualitative and quantitative in finding the effect of the recruitment practices on retention rate in NHS nurses. The report shows the recruitment practices of NHS and the possible reasons for their high turnover.

The study has allowed evaluation of the recruitment and selection practices that have an impact on the retention of the community nurses in the NHS. The reasons of increasing employee turnover or lack of retention as found in the research are; poor recruitment planning, the wrong expectation of job roles and responsibilities, ineffective communication of job roles, and lack of use of technology to express the company’s culture, norms, and facilities. The high turnover rate is linked to the recruitment practices using the literature review of the past studies. The study found a difference in the actual practices and advertised practices of National Health Services.

This is one of the many reasons the NHS nurses are dissatisfied in their workplaces. In the NHS, internal recruitment effectiveness is a primary driver of motivation of nurses and consequently to their retention. The study suggests areas for improvement in the recruitment practices in terms of addressing diversity, regional shortcoming, technology usage, internal recruitment effectiveness, national and international recruitment, and demographic balance.

Dissertation Objectives

  • To explore the impact of recruitment on retention in the NHS
  • To evaluate the existing recruitment practices that drive the retention of NHS nurses
  • To make appropriate recommendations for effective recruitment practice that contribute to the retention of community nurses in the NHS
  • To achieve the research objectives, the following research questions are set:
  • Research Question 1: What are the recruitment practices for community nurses in the NHS?
  • Research Question 2: How the existing recruitment practice are relevant to employee retention on NHS focus?
  • Research Question 3: Which of the best recruitment practices should NHS adopt that retain in the NHS?
NHS-Recruitment-Practices-Dissertation
NHS-Recruitment-Practices-Dissertation

Dissertation Contents

1 – Introduction
Background of the study
Purpose of research
Research questions and objectives
Rationale of research

2 – Literature Review
Human resource management
Recruitment
Retention
Recruitment process
Sources of recruitment
Methods of recruitment
Recruitment challenges
Selection practices
Initial screening and application form
Assessment centres and psychological testing
Interview
Employee turnover
Employee Retention factors
Compensation, reward and recognition
Promotion and work-life balance
Training and development
Job motivation and satisfaction
Job characteristic model
Herzberg motivation theory
Job satisfaction and employee retention

3 – Research Methodology
Research design and approach
Descriptive research
Research approach: Inductive vs deductive
Research methods
Research strategy
Data collection and sources
Study population
Data analysis

4 – Data Analysis
Community nursing expectations framework
Quantitative data
Community nurses as a proportion of the total workforce
Demographics of community nurses
Workforce statistics and shortfalls of community nurses
Percentage change in community nurses
Joiner and leaver of community nurses
Turnover rate for community nurses
Workforce nationality and overseas employees
Qualitative data
HR planning context
Recruitment and selection practices
Retention practices and Rate at NHS
Retention issues and challenges for community Nurses NHS

5 – Result and Discussions
Summary of quantitative and qualitative findings
Evaluation and discussion of results

6 – Conclusion and Recommendations
Conclusion
Recommendations

References

Appendix

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Cryptocurrency Financial Operations

Consumer Perception of the Effectiveness of Cryptocurrency in Day To Day Financial Operations – Dissertation

Cryptocurrency has not received that much attention from IS (Information Systems) and as a consequence of this, there is still a gap in the literature with a great potential for research, specifically how the technology fares within the consumer context. Most notably, this dissertation is interested at the traction Cryptocurrency is gaining in today’s economy and how consumers are responding to this innovation. This dissertation will broadly present the evolution of Cryptocurrency, its financial characteristics, and what factors influence its value formation. The focus will then shift at the underlying models that are used both in a practical and academic setting to illustrate the factors that contribute to the acceptance and diffusion of a new technology. The conceptual model will be based on the Innovation Diffusion Theory of Everett Rogers.

Using a specifically designed questionnaire, consumer opinions are quantified in order to ascertain current attitudes and beliefs. Furthermore, after examining specifically designed hypothesis that deal with technology adoption, it was discovered that pivotal factors such as complexity, relative benefits and education play a distinct role in the uptake of Cryptocurrency. This is important because as a new technological instrument, Cryptocurrency opens the door to a number of opportunities for consumers, but only after overcoming a number of challenges and limitations that might prevent it to be accepted.

Cryptocurrency Dissertation
Cryptocurrency Dissertation

Thus, the aim is to investigate the monetary characteristics of a financial innovation in conjunction with the sociological component. This will lead to a better understanding of the constructs that influence the decision to adopt a novel technology by looking at a number of social and psychological factors. An overview of the leading technology adoption theories is provided that will address a number of cognitive, effective and contextual factors. While the study could potentially draw from all these theories, the Innovation Diffusion Theory of Everett Rogers will serve as a foundation, and all the assumptions will be based on this particular model.

Dissertation Objectives

  • What is the consumer response regarding the use of cryptocurrencies in day to day financial operations?
  • The main objective of this dissertation is to determine the level of consumer awareness, perception and degree of utilisation.
  • What are the main factors that influence the consumer intention to adopt cryptocurrencies?

Dissertation Contents

1 – Introduction
Background and Context
The Rationale for the Research
Research Objectives

2 – Literature Review
The Evolution of Cryptocurrency
What Is Cryptocurrency And What Is It Based On?
What Gives Cryptocurrencies Value?
Difference between Cryptocurrency and Traditional FIAT Currency
Cryptocurrency Nomenclature
Advantages and Disadvantages in using Cryptocurrency
Advantages
Disadvantages
Technology Adoption Theories
Hypothesis

3 – Methodology
Research Philosophy
Research Approach
Research Design and Strategy
Sample Size and Population
Ethical Considerations
Data Analysis

4 – Results
Demographics
Familiarity
Adoption Factors

5 – Research Findings and Discussion

6 – Conclusion

References

Appendix
Questionnaire

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Management Accounting Process

Management Accounting Process

Title: Management Accounting Process. Management accounting entails the process of identifying, analyzing, recording, and presentation of informed management information to the different management in entities so as to make informed decisions. The informed decisions are both short and long term ones. The information provided may be wide covering different areas like the sale made in ascertain period and the budgets, the growth in profitability, customer base and payments made. The information being provided relates to the management, is always timely and is useful in making the entity’s decision.

The managerial information is critical in making different strategic decisions, helps in making performance decisions which are involved in creating an area of comparing the profits of the entity with previous periods and coming up with better techniques of improving on the same (Drury, 2013, p.17).The organization is also involved in the creation of risk managing actions on different lines of management whereby this will be through ensuring that the entity ventures in different business through taking risks which may lead to better performance.

The data which is collected by the different management accountants are involved in the process of planning, performance rating and maintaining operational status. Planning enables the different entities to know what to produce and when. This is aided by knowing the amount of the raw materials being needed and the labor force too. The planning process enables the entities to take into consideration performance rating which entails comparing the input rate for the different employees and the resultant profit.

Maintaining the operational status enables the different management to know the cost incurred in the production process and keeping a record of what is occurring in the entity. The costs incurred in the production process can be identifying from the different raw materials and the input in the production process based on the labour force and the time employed. The improvement in the operational status of an entity will hence lead to achievement of different set target which will motivate the different management personnel and the staff too. These goals can only be achieved with good setting of strategies by the management accountants from the initial states and making the different responsible personnel on what to do. The different roles assigned will at the end evaluated and the achievement of the different target evaluated too.

Role of Management Accountants

The traditional management accountants role were mainly geared towards cost control and reduction but the Strategic accountants in the current era are focused on a wide area of activities like ensuring that there is improved competitiveness, identifying new opportunities in different markets and ensuring that the decisions being made are longterm and of benefit to the different organizations (Hilton, 2013,p.39).The roles of the management accountants have hence highly changed in the current period as compared to the past. This has been brought about by the increasing level of technological advancements, increased business sizes and the existence of different opportunities in different areas. The following are the different roles played by the Strategic management accountants in the current world which are quite different from the traditional management accountants.

Keeping a Prospective View in the Entity

The management accounting process management is employed today by the strategic management accountants is of more benefit as compared to the traditional one resulting from the different changes in the global environments. The management accountants today use information which is more broad-based and doesn’t consider only internal information in an organization and is highly prospective. The broad-based information has been made through having a broad information base through the enterprise resource planning systems. The newly implemented systems by the management accountants enable them to be able to keep track of huge amounts of data relating to different parties. The data can be kept for the different customers and suppliers of the entity which will enable them to keep a track of the active and frequent customers and suppliers too. The data enables the different management accountants in ensuring that the make the payments to the different suppliers in time and hence they don’t build up their balances which may lead to the inability to settle them in future.

Keeping this track enables the different suppliers need to be met in time and hence that will also increase and improve on their supply of the different resources to the entities as there will be no fear of losing any amount upon their supply. The customers’ data can have also been kept to track the different purchasing habits and in case some of the customer’s claims of any balances owed to the entity, it can be easily traced (Malmi,2016, p.32).This has enabled the entities to be able to identify the different measures to meet their customers’ needs and overcome competition in their environment.

The use of the prospective data on how the entity may be performing with the different customers and suppliers has enabled the different management accou tan ts to come up with different strategies of maintaining the existing customers and suppliers and acquiring new more ones and hence being able to open up in a wider area which leads to an improvement in their competitiveness.

Management Accounting Create Competitive Focus

The strategic management accountants are involved in creating a competitive focus in their different environments as compared to the manufacturing focus of the tradition alk management accountants. The traditional management accountants were focusing only on the manufacturing process and the monetary value benefit they will get. This made most of the entities produce different products with the concerned of the value they would acquire, while in the new era the management accountants are taking into consideration the value of the different non-financial information in an entity like the predicted sales, the market share, the potential competitiveness.

The environmental concerns which have no direct costs but have a great impact on the public and the future generations are also taken into consideration (Hasniza Haron,2013, p.104).The consideration of the different budgeted sale has enabled different entities performance to be high as they are forced to work on tight schedules to ensure that they meet the different standards. The entities are also involved in ensuring that these deadlines are kept in track and improvements in the quality of the products with far pricing which lead to an improvement in their sales.

Taking into consideration the different aspects of their market share in the market has enabled the different entities to keep information on their performance and hence be able to track on the weak areas where improvement is highly needed. The market share size enables the different entities to borrow more from their competitors in getting to identify the gaps which exist between them and the competitors too. These gaps are core in ensuring that the entities are to out-win the other customers in the wider competitive market. The new strategic management accountants are able to identify the different non-direct cost acts which have an impact on the entity now and in the future.

The management accounts in the current era are involved in ensuring that they meet the different cost acts which are involved in creating good relations with their different stakeholders. These activities are like being involved in the different community development projects and providing incentives to the different customers and suppliers too like providing trips to the customers who made the high purchase in the entity (Malmi, 2016, p.34). These incentives create a good gesture to the different stakeholders and hence the organization can easily be in a line of attracting and maintaining more different customers and stakeholders too.

Management-Accounting-Dissertations
Management-Accounting-Dissertations

Acquiring the different information of stakeholders from the different periodicals, business magazines and newspapers to have enabled the management accountant to be able to keep a track of the potential market opportunities in the different environment. Benchmarking in the different entities which have been performing well in their environments leads to the entity acquiring the different new skills which enable them to be more competitive and hence improve on their performance.

Identifying New Economic Possibilities

The strategic management accountants are involved in learning more of the potential economic possibilities which enable them to create a new marketing area and acquiring more new market. The new possibilities are obtained from the different researches which are carried out by the accountants and the teams in their entities. The strategic management accountants are involved in researching more on the different changes in the accounting and reporting field, the new potential markets and the possibilities of any challenges in the future.

Researching on the different possibilities has hence led to the creation of a wider line of management techniques which are enabling the different organization thrives well in their markets. The researches on the increasing demands of the different products of an entity enable the different manufacturers to come up with more efficient production mechanisms which will not only cut costs but also increase on the quality of the different commodities (Goretzki,2017, p.20). Researches on using the computerized production techniques in different entities has enables the organizations to cut costs on manpower as a lot of data can be easily compiled through the use of computers by only a few individuals.

The cut cost can be employed in different fields like in research or improvement of the production process in the entities. The entities are also able to identify new potential marketing areas in different zones. This will hence lead to more improved production process by the different entities which will mean that there will be a high level of increasing quality to attract more customers. The new marketing areas will also lead to more researches on how to target supply over a wider market scope which will lead to more research in the area of the population growth with demands of the different products. This leads to the opening of different branches by the different organizations in the different parts so as to be able to efficiently supply to their potential customers (Malmi,2016,p.38).

Management Accounting Decision Making

The strategic accountants are involved in creating an environment of tracking the past and ensuring that they focus on improving on the same. This has been enabled through having different lines of sequence and pattern analysis in the different entities. The different entities are hence employing the use of the Target cost techniques in planning their different daily operations. This technique includes the use of patterns in terms of customer growth, growth in sales and profitability.

These are carried out on a monthly basis and the trend of the movements are extrapolated over the other years and the final amounts are compared to the budgeted ones (Puyou,2018, p.13). The use of the sequences and patterns has enabled the different entities in creating a room of potential improvement in performances are the different operation lines are considered while carrying out this.

The strategic accounts considered the possibilities of improving on the past sequences and patterns since the different cycles like increasing more technologically advanced production machines which will cut staff costs. The accountants are also involved in creating an environment in which the different patterns which have been existing can be employed in making decisions on the future performance of the entity which will be through ensuring that the past weakness is sealed. The accountants are also involved in enabling the management know the area where more cost is being incurred in the running of their business and hence come up with new techniques on how to cut on the same while maintaining or improving on their values. The sequence of the decisions being made are all long term and are of great impact on the entity.

Identifying New Opportunities

The strategic management accountants are involved in making decisions of relative positions as compared to the traditional management accountants who were only focused on a single entity. The strategic management accountants are hence involved in creating a decision on different entities which involves coming g up with plans on how to come up with new entities in different areas. Making decisions for a wider scope has hence enabled most of the strategic accountants to come up with new plans of creating a new potential business in different areas.

Decision making on a wider scope leads to the increase in the level of acquiring more new techniques in running the entity which leads to more improvements in the different areas of management (Puyou, 2018 ,p.22) Making decisions on different areas enables the accountants to learn more on different line businesses which are of advantage to the whole entity. this will hence mean that the final decisions will be of great importance as this will lead to more borrowings on the different areas which lead to better performance. Making decisions in the different entities leads to the creation of more opportunities in identifying new business opportunities which will be of great importance to the different operations in the entities.

Creating Linkages With Management Accounting

The management accounts take into consideration of creating different linkages. The creation of linkages is made through creating new market opportunities in the different business areas and also in meeting different accountants globally. There have been different conferences which are held for the different accountants globally which lead to the creation of linkages in sharing the different management techniques by the different accountants. Traditionally, the different accountants were not able to create linkages in their operations as they were overlooking them. The creation of the linkages creates an opportunity for different accounts in acquiring more new skills in learning their different management roles (Janin, 2017, p.16). The creation of the linkages makes the different accounts to be in the line of making new opportunities in their operations and hence be able to know the different changes which have occurred in the new management positions. Creation of linkages in different matters in an entity leads to the creation of more room for embracing different changes in an entity.

The linkages enable different accountants to link different acts to an entitled cause. This will hence create a room for the different accountants to know the cause of different challenges in an entity and also come up with the solutions to the same challenges.

 The management accountants are hence core in running the different entities as they are considered when there is an arising in a challenge in the management in terms of operations and in determining the performance of the entity in future. The strategic management accountants are hence core in ensuring that the different entity operations are running efficiently while ensuring cost-cutting measures and quality of the different products. The accountants are hence core in ensuring that the different set targets are achieving and helping in guiding on how the same should be achieved.

Conclusion

Management accountants are very core in the running of an entity and their contributions towards the performance of an entity should always be appreciated as they are core in guiding on the planning, decision making and implementation of the different processes too.

References

Drury, C. M. (2013). Management and cost accounting. Springer.

Goretzki, L., & Strauss, E. (Eds.). (2017). The Role of the Management Accountant: Local Variations and Global Influences. Routledge.

Hasniza Haron, N., Kamal Abdul Rahman, I., & Smith, M. (2013). Management accounting practices and the turnaround process. Asian Review of Accounting21(2), 100-112.

Hilton, R. W., & Platt, D. E. (2013). Managerial accounting: creating value in a dynamic business environment. McGraw-Hill Education.

Janin, F. (2017). When being a partner means more: The external role of football club management accountants. Management Accounting Research35, 5-19.

Malmi, T. (2016). Managerialist studies in management accounting: 1990–2014. Management Accounting Research31, 31-44.

Maskell, B. H., Baggaley, B., & Grasso, L. (2016). Practical lean accounting: a proven system for measuring and managing the lean enterprise. Productivity Press.

Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management accounting research31, 45-62.

Puyou, F. R. (2018). Systems of secrecy: Confidences and gossip in management accountants’ handling of dual role expectations and MCS limitations. Management Accounting Research40, 15-26.

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