Taboo Language In The Elf Classroom English Language Essay

Taboo Language In The Elf Classroom English Language Essay Nowadays, theEnglish language is very important and spread widely all around the world. Everybody has their own reason why they study English language, for example business contacts, study, exams, and for daily life. In fact, the teacher teaches only Standard English in the English classroom. There are few teachers that mention non-standard English such as taboo words in their classroom. What are taboo words? Taboo words aresanctioned or restricted on both institutional and individual levels under the assumption that some harm will occur if a taboo word is spoken. The exact nature of harm to befall the speaker, listener, or society has never been entirely clear (Heins, 2007). We use taboo wordsto be emotionally expressive, but people use taboo words with their friends to show the depth of their relationship and there are many reasonswhy we use taboo words.This essay will show understanding about taboo words. The readers will have better understandingabout taboo words through these qu estions: Why do we have to know taboo words? Why do speakers use taboo English? How often do people say taboo words and who says them? How important of taboo word between L1 and L2. What are the most frequently used taboo words compare with their own language and English language? Why dont students often use taboo words? How do we use taboo words? When should we use taboo words? Why dont teachers put taboo in the lesson? How do they receive taboo? The perspective of taboo words has changed from past to present. Taboo words were unacceptable from ten or fifteen years ago. The BBC has a list of words whichare not allowed to be used on broadcasts but there are increasing use of taboo words in the contemporary media contextas you can see in the present(Arndt, Harrey and Nuttall, 2000).In real life, native speakers dont only the Standard English sometimes they speak slang, taboo words or swear words. When they shout of you with taboo words, do you know what do they want or what dose it mean if you dont know the meaning of taboo word? They might insult you or they might want to hurt or threaten you. The reason that taboo words should be taught parallel with Standard English is because students are aware when they are threatened or are insulted. Its not necessary just for protecting themselves from danger but it is used more and more frequently in everyday speech and is becoming increasingly common in songs particularly in the lyric s of popular hip-hop music, and in the media. There are many studies which have indicated that taboo words occur frequently in everyday speech, especiallyin arguments (Jay Janschewitz, 2008). Reasons for using taboo words depend on the conversational goals of speaker for example feeling (expressing pain, frustration, annoy, anger), adding emphasis to statements whether positive or negative in context.In addition,if youre with a group of close friends, the more relaxed you are, the more you swear (sign of comfortableness).Or the reason of acceptance in some social circle for example, in a group of workmen, they said If you dont join in, you are thought an outside (Wright, 1974).There are a lot ofstudies which have showed that those who swearregularly suffer less from stress than those who do not such as if I say motherfucker it makes me feel better that when I say darn (WEB). There are researches that have indicated that taboo words appear to cause less anxiety when spoken in a foreign language. L1 and L2 are frequently learned in different context. The L1 is learned in the context of family life and thus generally includes emotional extremes and usually also an individuals earliest encounters with the gamut of human emotions (Schrauf, 2000). An L2 is frequently the language of school, work, and professional achievement and thus comes to be associated with emotional control, autonomy, and achievement (Dewaele Pavlenko, 2002).Taboo words are remembered better than nontaboo words that similar idea with research about recalling taboo words has showed that the arousing properties of taboo words produce vivid memories without elaborative processing, which may be sufficient to override the burden of limited attentional resources. On the other hand, nonarousing words rely on elaborative processing for better memories (recalling taboo and nontaboo words, 2008).P eople respond to taboo wordsin L1 better that L2. They have strong reaction to emotionallyladen childhood reprimands in the L1 but not the L2 (Harris, 2003).They prefer to use taboo wordsfrequentlyin their own language more thanEnglish languagebecause they have confidence and they know how to use and when to use it in their own language. In the English language, they lack confidence and experience taboo words because taboo words in English can be expressed in many forms not only in negative form. As mentioned before, international students do not often use taboo in the English language because they are not sure about grammar, situation andlack of confidence. It will not surprise if students do not often use taboo in English language because taboo words can be used in many forms of grammarsuch as noun, verb, adjective or even adverb, for example the word fuck. It can be explained in grammar as following table. The Grammar Of Fuck Anintransitive verb. Jeffry fucks. Atransitive verb. Jeffry fucked Mary. An adjective. Its so fucking cold. As part of an adverb. Jeffry eats too fucking much. As an adverb intensifying an adjective. Jeffry is fucking handsome. As a noun. Jeffry doesnt give a fuck. As aninfix (part of a word). Thats abso-fucking-lutely wonderful! Adapted From: (Hoster, 2005) Other way to be express taboo words in many functions and many feeling The Functions Of Fuck Greetings How the fuck are you? Difficulty I dont understand the fucking question. Fraud I got fucked by the car dealer. Despair Fucked again. Dismay Oh, fuck it! Incompetence He fucks up everything. Trouble Well, I guess Im fucked now. Displeasure What the fuck is going on here? Aggression Fuck you! Lost Where the fuck are we? Disgust Fuck me. Disbelief Unfucking believable. Confusion What the fuck? Retaliation Up your fucking ass. Adapted From: (Hoster, 2005) The Grammar Of Taboo English Use 1. As separate utterances (expletives and abusives): Shit! Jesus Christ! You Bastard! 2. As adsentences (loosely tied to a sentence, before or after): Shit! I forgot all about that. You have to tell me, for Gods sake! 3. As major constituents of a sentence (Subject, verb, adverb etc.): That stupid bastard came to see me. He fucks up everything. He managed God damn it to get his degree. 4. As part of a constituent of a sentence (adjective, adverb:) This fucking train is always late! Hes got a bloody big mouth. 5. As part of a word (compound or derivational, as prefix, suffix or infix): Thats abso-bloody-lutely wonderful news. Thats a fan-fucking-tastic job. Adapted From: (Hoster, 2005) Teachers didnt teach taboo words in the English classroom because they think that its not necessary. In fact, it depends on student needs, for instance people who want to study business. They dont need to study any taboo words because when they do business, they use just terminology words to talk with partner or boss. On the other hand, if they hang out with friends in the evening after work they might have to speak or understand taboo in communication. In additional, hip-hop groups always use taboo words in their music or even in their communications in daily life. So if students want to join in a peer group or they just want to know the meaning of hip-hop song. They need to understand the meaning of those taboo words and know how to use it as well. So teacher cannot decide that they need to teach or they dont need to teach, but it depends on students needs. People think that taboo words should not be allowed to be taught in the English classroom because its rude and inappropriate e specially teacher and older. Taboo words are used in many form not only used to insult or abuse. In some situations, we use taboo words in adverbs to clarify the picture. For example,Jeffry eats too fucking much. It means that he eats a lot more than human being eat. In the present, taboo words are used more openly, publicly and with more confidence than ever before(Hoster, 2005). Another case, teachers do not often teach taboo words in the English classroom because teachers are not familiar to taboo words for the reason that they arent native speakers. There are few natives that teach in Asia,for example in Thailand. Most teachers are Thai people they have few knowledge about taboo words in the English language because they never learn it and they never use it in daily life. If students are interested in this topic, Thai teachers cannot explain to them. If students want to study with natives, they have to pay extra money just for few hours of teaching which is quite expensive. So t hey dont have a chance to learn daily unless Standard English. We learn about taboos through the socialization of speech practices, which creates an oral or folk knowledge of swearing etiquette. Reports that swear words occur frequently in everyday speech are consistent with the argument that native speakers of any culture learn when and with whom it is appropriate to use taboo words (elaborated in Jay Janschewitz, 2008). Everybody has heard taboo or uses taboo words outside the classroom. In reality, there are many ways that we receive taboo words outside the classroom such as friends, movies, television and music. As I mentioned before, television is allowedusing taboo words morefrequently than the past because it might be the best way to communicate. According to Hoster (2005) 75% percent of the respondents in the British study thought Taboo English was a fact of life and acceptable in certain situations.In the present music has became a connection between people although they are different nationality, religion or language. Teenagers exchan ge their culture or language through music. So they can receive taboo words through music and friends who like the same kind of music, especially Hip-hop music. Hip-hop music uses slang and taboo words in the music to make their music is outstanding or to be different. So music is an important way that everyone can receive taboo words. This essay has discussed the taboo words in English classroom which include many topics. For example, the importance of taboo words, the ways people receive taboo words and the reason the teachers dont teach taboo words in classroom. There are few teachers teach taboo words in the English classroom. Although it isnt necessary, it is used in every day life. People who travel on the bus or walk on the street each day, is in agreement that Taboo English was being heard more frequently in the public arena. Moreover, these teachers were in agreement that the younger generation was using taboo language more frequently in public.à  Ã‚ ¸-à  Ã‚ ¸Ã‚ ³Ãƒ  Ã‚ ¹Ã¢â‚¬Å¾Ãƒ  Ã‚ ¸Ã‚ ¡Ãƒ  Ã‚ ¸Ã¢â‚¬Å¾Ãƒ  Ã‚ ¸Ã‚ £Ãƒ  Ã‚ ¸Ã‚ ¹Ãƒ  Ã‚ ¸-à  Ã‚ ¸Ã‚ ¶Ãƒ  Ã‚ ¸Ã¢â‚¬ ¡Ãƒ  Ã‚ ¹Ã¢â‚¬Å¾Ãƒ  Ã‚ ¸Ã‚ ¡Ãƒ  Ã‚ ¹Ã‹â€ Ãƒ  Ã‚ ¸Ã‚ ªÃƒ  Ã‚ ¸Ã‚ ­Ãƒ  Ã‚ ¸Ã¢â€ž ¢Ãƒ  Ã‚ ¹Ã¢â€š ¬Ãƒ  Ã‚ ¸Ã… ¾Ãƒ  Ã‚ ¸Ã‚ £Ãƒ  Ã‚ ¸Ã‚ ²Ãƒ  Ã‚ ¸Ã‚ °Ãƒ  Ã‚ ¸Ã¢â‚¬Å¾Ãƒ  Ã‚ ¸Ã‚ £Ãƒ  Ã‚ ¸Ã‚ ¹Ãƒ  Ã‚ ¹Ã¢â‚¬Å¾Ãƒ  Ã‚ ¸Ã‚ ¡Ãƒ  Ã‚ ¹Ã‹â€ Ãƒ  Ã‚ ¹Ã†â€™Ãƒ  Ã‚ ¸Ã…  Ãƒ  Ã‚ ¹Ã‹â€ Ãƒ  Ã‚ ¹Ã¢â€š ¬Ãƒ  Ã‚ ¸Ã‹â€ Ãƒ  Ã‚ ¹Ã¢â‚¬ °Ãƒ  Ã‚ ¸Ã‚ ²Ãƒ  Ã‚ ¸Ã¢â‚¬Å¡Ãƒ  Ã‚ ¸Ã‚ ­Ãƒ  Ã‚ ¸Ã¢â‚¬ ¡Ãƒ  Ã‚ ¸Ã‚  Ãƒ  Ã‚ ¸Ã‚ ²Ãƒ  Ã‚ ¸Ã‚ ©Ãƒ  Ã‚ ¸Ã‚ ²,tabooà  Ã‚ ¸Ã…“à  Ã‚ ¹Ã‹â€ Ãƒ  Ã‚ ¸Ã‚ ²Ãƒ  Ã‚ ¸Ã¢â€ž ¢Ãƒ  Ã‚ ¹Ã¢â€š ¬Ãƒ  Ã‚ ¸Ã… ¾Ãƒ  Ã‚ ¸Ã‚ ¥Ãƒ  Ã‚ ¸Ã¢â‚¬ ¡, à  Ã‚ ¸Ã¢â‚¬Å¾Ãƒ  Ã‚ ¹Ã‹â€ Ãƒ  Ã‚ ¸Ã‚ ²Ãƒ  Ã‚ ¹Ã¢â€š ¬Ãƒ  Ã‚ ¸Ã‚ £Ãƒ  Ã‚ ¸Ã‚ µÃƒ  Ã‚ ¸Ã‚ ¢Ãƒ  Ã‚ ¸Ã¢â€ž ¢Ãƒ  Ã‚ ¹Ã‚ Ãƒ  Ã‚ ¸Ã… ¾Ãƒ  Ã‚ ¸Ã¢â‚¬ ¡Ãƒ  Ã‚ ¹Ã¢â‚¬Å¾Ãƒ  Ã‚ ¸Ã‚ ¡Ãƒ  Ã‚ ¹Ã‹â€ Ãƒ  Ã‚ ¸Ã‚ ªÃƒ  Ã‚ ¸Ã‚ ³Ãƒ  Ã‚ ¸Ã¢â‚¬Å¾Ãƒ  Ã‚ ¸Ã‚ ±Ãƒ  Ã‚ ¸Ã‚  A project commissioned by the British Broadcasting Standards Commission in 1999 investigating audience attitudes towards taboo words, found that just over half (54%) of the respondents thought that there was too much swearing and offensive language on television However, other participants, notably those who travelled on the bus each day, were in agreement that Taboo English was being heard more frequently in the public arena. I am becoming more aware of younger people swearing more openly, publicly and with more confidence than ever before. When I travel by bus, I hear most of these words quite frequently. Especially in the mornings from high school students. If the pedestrians are passing groups of school children they will hear a lot of swearing.

Stephon Marbury :: essays research papers

	Stephon Marbury is a basketball phenomenon. Mr. Marbury has been known by the basketball world at the young age of eleven. Many pressures and confrontations have encountered Mr. Marbury throught his entire basketball career. These began when he was a young child and they still accompany him. 	Many people from Brooklyn, New York, the city in which Stephon Marbury was born and raised, have known about his basketball skills for an extremely long time because "...he was dribbling on a court not long after he was dribbling on his bib"(Ryan, 56). Mr. Marbury described himself as mouthy and inconsiderate. He loved to "talk trash" to opposing team's players and even their coaches. In 1988 Hoop Scoop, a recruiting newsletter, anointed him the bext sixth-grader in the nation...Up to that point, Marbury says, "I wasn't a very nice kid. I thought I was it. It was y'all supposed to talk to me, I'm not supposed to talk to y'all. i'd just come out on the court, just talk junk, with this walk and this look." In CYO ball he woofed at opposing coaches: I'm just killing your guards. Get someone out here who can stop me(Wolff, 62). 	By the time that Mr. Marbury was a Sophomore in high school at Abraham Lincoln High School in Brooklyn, he had changed his act. He learned to treat everybody with respect and to be a professional person. He had also tattooed a panther onto his right arm. He said: "A panther is quick and smart and always alert to everything. He's sitting on top of a mountain...That's where I want to see myself" (Wolff, 62). 	Mr. Marbury had great pressures exerted on him to put up big numbers. He was frustrated that very few people could comprehend how much pressure was exerted on him to do this. Mr. Marbury even had international recognition by making the covers of magazines in France and Germany. A news show on the American Broadcasting Company, "Nightline", profiled him. Mr. Marbury says: It's real hard for people to understand if they don't come from New York, I was scrutinized for every little thing. In high school, I was like what Michael Jordan is to the NBA. I had to be on top of my game every day. Everybody was gunning for me(Ryan, 54). 	Mr. Marbury met another high school basketball phenomenon from South Carolina, Kevin Garnett. They both currently play on the Minnesota Timberwolves.

Does Ma Relevant

Has The Management Accounting Information in Malaysia Losing Its Relevancy? Rosniza Binti Ramli Universiti Teknologi Mara, Malaysia. Abstract Malaysia is one of the developing countries that affected by the globalization process and emerging economic environment throughout the world. To be sustain in future, Malaysia organization especially should cope and response effectively with the changes in economic sector. But, has the management accounting information can help the manager in making good decision for their organization?Does management accounting in Malaysia also evolve or changes due to an emerging economic environment? Research papers on Relevance Lost: The rise and Falls of Management Accounting and Evolution of Management Accounting (IFAC, 1998) will be discussed further in this research in order to have better understanding about changes and evolution of management accounting in Malaysia. This research done by reviewing the prior research, articles, thesis and journals. Th e changes and evolution has been found based on the reviewed of prior research.Introduction Research papers on Relevance Lost by Johnson and Kaplan found and gave us the picture of the rise and fall of management accounting throughout the centuries. The authors explored about nineteenth-century cost management system, efficiency, profit and scientific management on 1880 to 1910 until management lost its relevance on 1980s. Furthermore they analysed and explored the new global competition and new systems for process control and product costing and also performance measurement system for the future.In nineteeth- century, companies having a transformation process from two or more process into a single economic activity. In all cases, the information focus on how to improve the process of managing the resources effectively and also do determine the sources of companies profit. In late nineteenth-century, conversion cost system was emerged to systematic management where focused on determ ination of correct information about efficiency of workers in mass-produced complex machine –made. Taylor and Emerson devised new accounting procedures to assess the efficiency of the task and processes in complex machine-making firms.Futhermore, Church’s devices to use product costing in order to determine how much profit of individual product contribute to the firm’s overall profitability. But, G. P Norton rely on th standard cost information and comparing an integrated multiprocesstextile company’s performance with profit earned internally. After 1900, the integrated firms developed system to track the performance of the company and use one common denominator, return on investment that give attention to the amount of capital invested in the enterprise.Furthermore, after 1900, based on discussion on cost accounting’s lost relevance for cost management, the managers not compile accurate product costs data and affect their judgement on the costs an d benefits of such information not lost sense of the relevant information to management decision. The inventory costs information did not reflect the accurate guide to determine the product cost and in complex real-word setting, it also not relevant for actual management decisions.When multidivisional organization first appear around 1920, they used ROI (return on investment) targets to assess the performance of managers. On 1980s, the author claimed that contemporary management accounting systems were became obsolete and affected the large organization. The information provided were not help in reflected the effective and efficiency of internal process. Besides that, the organization were became vulnerable to competiton and more focused organization. In the nest chapter, authors discussed the new global competiton of the 1980s.The revolution of economic condition were contributed by the Japanese manufacturing where develop the innovative practice in management accounting such as to tal quality management, just-in –time inventory system and computer integrated manufacturing system. Most of the firm more focused not on the reducing cost of product but on the different strategies to attract customer with special product and services. In other word, competitive advantage that made organization more competitive than their rivals.They were more interested to create the value of the firms and how to create long term economic wealth. Since the early twentieth century, technology has taken part and eliminated all manual operation and replaced with digital technology. Products can be processed using machine for controlled manufacturing operations company. Furthermore, the new challenges to the firm is to develop the new approach, tools and technique to design the effective cost accounting, management control and performance measurement system.Other than that, the authors also discussed on process control and product costing systems. The objectives requires separa te system for financial reporting, process control and product costing because each systems have different time frame for the activities, where process costing reported hourly, daily, weekly. Financial reporting system reported annually and quartelly and product cost information requires a longer time horizon. They also differ in terms of traceability and allocation, behaviour, set of relevant costs and audiences.In the last chapter, authors argued that existing sytems are not posible to measure the performance of the firms. The short-term financial performance measurement has been undermined by changes in technology and innovation in the firms production operations. The measurement should be reflects the greater complexity of product and process in the firm and consisten with the firms goal and objectives. Firm should also need to determined the inadequacy of any single financial measure in order to summarie the economic performance of the firm during short periods.Research paper o f Evolution of Management Accounting (IFAC, 1998) were discussed the evolution of management accounting by Financial and Management Accounting Committee (FMAC) of the International Federation of Accountants (IFAC). They claimed that management accounting has developed through four evolutionary stages under Western approach. First stage, prior to 1950 focus was on cost determination and financial control and the main source of data was from financial statement. On that time, ratio and financial statement analysis were very popular.The second stage, years of 1965, focus changed to the provision of information for management decision-making, planning and control such as decision analysis and responsibility accounting. The techniques that support the decision analysis were Cost-volume –profit, and marginal costing. By the year 1985 in the stage three, attention was focused on the reduction or managed the waste in business resources, through the elimination of non-value added acti vities, use of mathematical formula such as Economic Order Quantity (EOQ), inventory evaluation such as FIFO, LIFO and multiple regressions.The fourth stage by 1995, focused had shifted to the generation or creation of value through the effective use of resources, through the use of technologies which examine the drivers of customer value, shareholder value and organizational innovation. The advanced management accounting methods that were popular such as Just-in-Time (JIT), Balanced Score Card, and Strategic management. IFAC (1998) had identified most of the developed countries had shifted to this stage between the years of 1985 to 1995.Japanese or Eastern perspective on the evolution of management accounting also consists of four stages, namely Drifting, Traditional, Quantitative and Integrative Management Accounting. The drifting management accounting such as ratio analysis, traditional such as budgetary control and standard costing, while quantitative such as mathematical formul a and equation and integrative such as JIT, Target Costing and Kaizen. Literature review Based on the review of the prior study, there are some purposes to be review. First, the problems with modern US cost accounting and management control system and challenges and recommendation to overcome it.Second, changes in management accounting practices in Malaysia. Third, the rise and fall of activity based costing. Forth, the management accounting practice in selected Asian country. Fifth, the current state of mangement accounting practice in selected Malaysian companies. Problems, challenges and recommendation of modern US cost accounting and management control system The problems arose in the cost accounting and management accounting were, the business ran by the manager based on the financial performance or in numbers.Johnson and Kaplan addressed that the process of cost and management accouting have developed to the stage where senior executives believe they can run their firms by the numbers (p 15). They were recommended that the firm should relates the human performance in organization both internally through management accounting and externally through financial accounting. They also suggested that Western approach to managing by the numbers, based in financial measure of control were became powerful of control in US and increasingly in UK business organization and remain acceptable in Japanese industry.Based on the prior research Mahmoud Ezzamel (1990), he and collegues criticts on the suggestion by Johnson and Kaplan and gave alternative ways of acounting for the problem with cost accounting. They do not agree with the precise history that Johnson and Kaplan told, with the understanding of accounting and its power to which their history leads them. They told a history that basically good but went increasingly wrong. Mahmoud Ezzamel also argued that cost management based upon accounting has problem and bound to be problematic and that this is what the histor y of 19th century accounting such as how to find true cost shows.From the historical development of cost management and cost accounting, Johnson and Kaplan derive a diagnosis of the causes of a modern ‘disease’. Changes in management accounting practices in Malaysia Malaysia has moved towards global competitivenesss, this changes makes manufacturing companies in Malaysia need to ensure their business operation and management cope with the current changes. ( Tuan Zainun, 2011). This prior study carried out to investigate how changes in Management accounting practice took place in Malaysia companies.Following Johnson and Kaplan (1987), MAP have been further developed for better decision making and management control. Globalization has brought the new and advanced technology and made a developing country open to greater competition (Kassim et al, 2003). This condition were affect the MAP in a business organization in order to fit the changes in the business operation. This study can be an evidence that the management accounting information change due to certain reason and made it relevance to be used by the companies. The rise and fall of activity based costing.Activity based costing tool can help the firm to determine the cost effectively based on the cost pool and cost driver. ABC is still the most appropriate cost system in management accounting. Many advantages of using ABC system in the firm such as ABC data is more accurate and reliable than traditional costing. It also can be used for decision making and performance evaluation. Furthermore, Kaplan, Weiss and Desheh (1997) reported the successful implementation of ABC transfer prices at Pharmaceutical Industries, which diminished the endless disputes between the marketing and production departments.ABC also handles overhead costs and leads to a better understanding of the cost drivers that generate these cost. Besides that, ABC also suitable to implemented by the service organization sucha s go vernment organization, insurance firms and banks. But, ABC also have the weaknesses such as ABC is based on subective arbitary cost allocations where ABC costing system more complicated and cannot predict profits and not adequate for decision making. ABC also ignores constraints and not take an account a bottleneck. The cost of the various products are irrelevant for product mix decision.ABC regards the relation between activities and resource consumption as linear, absolute and certain, where in reality the cost is discontinue. Even though most of firms tried ABC ultimately decided to abandon it, they did seem to regard it favorably, based on many case studies and articles (R. Cooper and R. S. Kaplan, 1991). ABC should emphasize the need to focus and cut down the cost of operational complexity. Management accounting practice in selected Asian country Prior study by Maliah Sulaiman observed the management accounting practices in Asian countries, Singapore, India, Malaysia and China. Authors claimed to be excellent in running the business and to be competitive in the global economic, firm should use the advance management techniques such as Just in Time, ABC, TQM and process re-engineering. Various authors have argued that traditional budgeting and cost volume profit analysis are no longer adequate to be used as planning andd control tools in the present manufacturing environment (Brownwich and Bhimani,1994). Many have predicted that traditional tools cannot cope with the changes of the shorter product life cycles, advanced manufacturing technologies and global competition.Its very important to determine the practices of management accounting in the real world because it can help the academician to have an accurate pictures for their teaching, if not, the accounting curriculum should be change to better reflect the needs of industry. Willett et al (1997) concern that studies on the management accounting practices in this region lag behind studies in financial ac counting. Choi and Mueller, 1992 cited that accounting is a product of it environment, means accounting is shaped by the environment, so different countries have different practice on mangement accounting.The current state of mangement accounting practice in selected Malaysian companies Prior study, Ghosh and Chan (1997) indicated that management accounting practice in Singapore, many of the firms already used various of management accounting techniques but not more used new technique such as the ABC and TQM system. Most of the local company were not competitive and lag behind the multinational companies. The study also indicated that Singapore companies not improve their management tools since 1997. they also avoided of used the advanced toos because they claimed that the implementation of the dvanced tools required complex process and additional resources needed. Then, Adelegan (2001) were studied on companies in Nigeria, where most of the companies only focused on process of cost determination and financial control uing budgets and cost accounting technologies. They has fully in the second stage and on the move to the third stage of evolution. Nishimura (2002) that conducted research on the Japanese affiliates in three Asian countries of Singapore, Malaysia and Thailand claimed that most of the companies in that countries had shifted from the traditional management accounting practices to the next stage of evolution.It was also found that some of the companies were move towards by using the advanced management accounting technique. There also research conducted in Malaysia that studied on the small and medium industry by Omar, Abdul Rahman and Zainal Abidin in year 2002. The research found that SMIs in the Klang Valley were still relying on the simple and not complicated management accounting practices such as budget and standard costing but they seemed to have acceptance of the advanced management accounting techniques and there was a positive trend toward s the implementation of these new techniques in the future.Findings The result from the review of the articles, found that, Johnson and Kaplan rediscovery the management accounting system in the nineteenth century history is more about the practical business management not only the historical question. These major achievements were important to the international management accounting and culture. But, in the 1980s, the management accounting has been developed. Then due to modern process of production technologies and global competition, the information was become irrelevant.They claimed that the cost accounting is by-product of the financial accounting, so firms decided not to maintain Management accounting system separated from financial accounting system because of too expensive for them. Besides that, the irrelevance became worsen due to short-termism where the financial accounting only focuses on the short-term results, the control function, timing being too aggregated and unhel pful to organization. Then the academic accounting also failed to focus on the routine financial accounting consistently and the academic writing has lost touch with real world concerns.Furthermore, the major innovations in US firms lead to the failure of the MAS to provide managers with the information they need. The recommendations There are third recommendations by Johnson and Kaplan, first MAS should render more relevant time frames for the activities undertaken by the firm, where should have reporting cycle specific with the process control such as daily, weekly or hourly. In product costing, MAS should change the short –term decisions in management accounting texts into longer time horizon to have better strategic decisions.Second, the allocation of the cost between product and process control should be different to be focused on flexible budgets. Then the cost allocation for the product should be trace in order for the firms to develop strategic decisions on the produc t development and discontinuance. Third, the future performance measurement should be based on long term measures, not forgotten the non-financial indicators to highlight the firms performance in many areas such as marketing and manufacturing.The changes of Management accounting practices in Asian country Furthermore, from the reviewed of the articles and journals, found that the Management Accounting practices have a significant change in traditional and advanced MAP in Malaysia manufacturing companies from 2003 to 2007. The changes might be because of changes in the business environment and the competition and advanced technology used by the firms.This factor encourages the emergence of MAP in order to serves the organization with the accurate and reliable information to make a better decision in achieving the objectives of the organization. It also found that the manufacturing companies in Malaysia relied on the foreign multinational companies for export. This condition leads to sharing or transferring the advanced MAS to be adopted by Malaysian manufacturing companies. Besides that, the result showed that the increased in the use of MAP in manufacturing companies in parallel with the advanced technology used in the manufacturing.The changes also shows that the management accounting in Malaysia recently have through the process of evolution and keep changes to cope with the business environment challenges. In the other hand, management accounting practices in Asians countries such as Singapore, India, Malaysia, and China the evidence reviewed suggest that there were not used the contemporary management accounting tools as a whole. For example evidence in India, most of the company still uses traditional management accounting techniques (Joshi, 2001).They resistance to change to the new tools were because of the manager perception and culture that risk averse or not a risk taker. They also claimed that a lot of cost will incur in implementing the new tools i n their organization. Same goes in Singapore where most of the companies used the traditional tools because they claimed that no reasons for them to change to the new tools. It also due to lack of expertise, knowledge and top management support to implement the new tools of management accounting.In Malaysia and China, most of the company there also still uses the traditional method and they claimed maybe they will change to new tools such as Balance score card and ABC in the next five years. Based on other articles, the current state of management accounting practice in Malaysia, there have seven techniques of management accounting that popular such as, budgets, income statement analysis, cash flow analysis, balance sheet and financial ratio analysis, cost and benefit analysis and finally the product costing.This is indicated that the stage one and stage two of management accounting still be practice by selected Malaysian companies. For the use of stage three and stage four among th em are extremely low. But most of the selected companies in Malaysia have evolved into the third and fourth stage of management accounting evolution. (Rosmawati, 2004) In order to enhancing the management accounting practice in Malaysia, the professional body should have unit to implement and promotes the use of advance management accounting practices.Furthermore, academician and also practitioner, or business organization should work together and discuss further about the needs and roles of management accountant in order to develop new definition of the management accounting in the country. It’s important to build a communication between the academician and practitioner because practitioner should informed the changes of the practices uses in organization to academician, so it will help in constructing the better curriculum for students that can reflects the real world practices.Other than that, proper planning should be constructing to educate the practitioner and also publ ic by conducting the seminar in management accounting, so they will alert and realize with the evolution and new techniques in management accounting. Next, academician especially should be encouraged to write the articles, journal and research that reflects the evolution of the current management accounting practices. Then, it should be publicize in the magazines in order to spread the new information regarding the new management accounting practices to the business organization or public. The rise and fall of Activity based costingActivity based costing now still being used in most of the companies in the world, even though the system have problem because many organizations regard their cost systems for financial reporting, decision-making decentralization, price justification, control and performance measurement. But, ABC requires more efforts and skills without better results, so, the alternative are to hold to the traditional cost system. Prior case study, Y. Eden (2002) said it was disappointment with traditional cost accounting and lack of appropriate alternatives that prompted the initial enthusiasm for ABC.Managers also felt that the traditional cost accounting is not relevance, so they should do something to overcome it. Even though most firms that tried ABC decided to neglect it, they did seem to regard it favorably. However, the benefits to the firms not from the cost allocation data but from the ABC pilots involved thorough analysis of processes and costs and drew attention to neglected aspects of organizational activities. ABC systems just need to focus and to cut down the cost of operational complexity.But when manager realized these lessons, the complex data not make the improvements, so they used non-financial measurements. Conclusion From the reviewed, the management accounting practices and information in Malaysia will lost it relevancy if process of evolution did not take into action. Due to rapid changing in the global business environment, management accounting information should not lag behind it in order to stand in line with the advanced technology changes. With that, Malaysia should start to implement the advanced management accounting techniques in managing and control the business activities.It’s important to help them use the resources effectively and to measure the performance efficiently. New advanced management accounting practice implementation will contribute significantly for creating the value and also to maintain the sustainability of the organization in the future. Management accountant also should play role and becoming a part of management team in the organization. This is to make sure that the management accounting information will remain relevant in the new challenging business environment.Nishimura (2003), management accountant should work together with other practitioner such as engineer, marketing directors, designer and product directors so management accountant will understand more the ir work field and they will share opinion and recommendation with fulfill the various needs and goal from different departments and then come out will ultimate goal and objectives that can help the organization to achieve it successfully. Moreover, the suitable changes in their MAP especially in manufacturing companies should maintain effectiveness of the business activities.The advanced and traditional system should be used both to compliment and substitute for each other. When the traditional system can be useful and able to provide some information, the organization should adopt new advanced system to assist the more useful information to make decision. But when the traditional system fail to provide useful information, then it should be replaced with a more advanced system. This is very crucial to the management accounting and should be careful when making decision on what MAP that suitable for the condition of the business. If not it might be jeopardize the firms’ perfor mance. References H.Thomas Johnson, Robert S. Kaplan. (1987), â€Å"Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press, Boston, Massachusetts. Rosmawati Mahfar, Normah Omar. (2004), â€Å"The current state of Management Accounting practice in selected Malaysian Companies: An empirical evidence†, Universiti Tenaga Nasional, International Business Management Conference 2004. Mahmoud Ezzamel, Keith Hoskin and Richard Macve. (1990), Managing It All By numbers: A review of Johnson & Kaplan’s ‘Relevance Lost’†, Accounting and Business Research, Vol. 20, No. 78, pp. 153-166, 1990. Maliah Sulaiman, Nik Nazli Nik Ahmad and Norhayati Alwi. 2004), â€Å"Management Accounting Practices in selected Asian countries: A review of the literature†, International Islamic University Malaysia, Kuala Lumpur. Tuan Zainun Tuanmat, Malom Smith. (2011), â€Å"Changes in management accounting practices in Malaysia†, Asi an Review of Accounting, Vol. 19 Iss: 3 ppp. 221 – 242. Nitza Geri, Boaz Ronen. (2005), â€Å"Relevance lost: the rise and fall of activity- based costing†, Human System Management 24 (2005) 133-144 IOS Press. Martijin van der Steen. (2011), â€Å"The emergence and change of management accounting routines†, Accounting, Auditing & Accountability Journal Vol. 24 No. 4, 2011 pp. 502-547.

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