Comparison of Wedding of India and China - 1372 Words

Immaculate Conception College-Abay Daraga, Albay College of Nursing COMPARATIVE ANALYSIS Wedding Tradition of India and China Desiree A. Leal BSN IV-A Rommel Quià ±ones Instructor The approach of these paper work is to know and compare the two country’s tradition when it comes to wedding. Talking about wedding, we all know that it is the important aspect when two people want to enter the life of having a family. According to Webster, wedding is the ceremony of marriage with its accompanying festive. And as I go on with these paper work, we will all know the different traditions in wedding of the two countries and its histories. To formally start this topic, we must first know the two country’s wedding history. In India,†¦show more content†¦In China the process began with an elaborate marriage proposal and acceptance. This process was placed in the hands of a go-between, who acted as a buffer between the two parties – a role similar to that of a real estate agent today. The important parties in proposal and betrothal negotiations were the parents of the prospective bride and groom, rather than the bride and groom themselves. †Å"Marriage was for continuing the ancestral line and creating alliances between families –; too important a duty to be left in the rash hands of the young, Costa explains.† When the boy’s parents identified a likely bride-to-be, they would send the go-between to present gifts to the girl’s parents and to sound out their feelings about the match. If the proposal was well-received, the go-between would obtain the date and hour of the girl’s birth recorded on a formal document. The groom’s family would place this document on the ancestral altar for three days. If no inauspicious omens, e.g. quarrels between the parents or a loss of property, took place within that time, the parents would give the information to a astrological expert to confirm that the young woman and their son would make a good match. If the boy’s family found the horoscope to be favourable, they gave the boy’s birth date and hour to the go-between to bring to the girl’s family, who would go through the same process. Only after both outcomes were favourable, would the two families arrange to meet. FinallyShow MoreRelatedComparing And Contrasting Cultures Essay1417 Words   |  6 Pagesshould be accepting of all the different cultures on the planet. Cultures can be broken down into two categories, Eastern and Western. Eastern culture generally consists of the countries in Far East Asia. These include North and South Korea, Japan and China. They are heavily influenced by religion, more so than the West. Western culture consists of European countries and those who are heavily populated because of immigrants this category includes Canada, Mexico, and the United States of America. A largeRead MoreWedding Rituals and Meanings of Two Separate Cultures1165 Words   |  5 PagesIn this paper we will look at two separate cultures wedding rituals and meanings. We will find that within various cultures, marriage is symbolically represented through a range of very simple to elaborate weddings. Marriage typically transforms both individuals’ roles in society and in the home. It is the combining of two families and often involves politics and takes into consideration good social standing. Cultural traditions are often passed on the fa milies and children. Marriage can serve asRead MoreMarriage Research Paper712 Words   |  3 PagesEnglish IV H 30 January 2009 During the middle ages there were different expectations of marriage compared to today. Through out both there have been divorces arranged marriages and ceremonial traditions that have occurred. Each having comparisons and differences to one another. Divorce was something that been uncommon in the middle Ages the only ones who could divorce were men if their wives had committed adultery. Women on the other hand, could not divorce their husbandRead MorePhilips Worlwide1440 Words   |  6 Pages The first one, Philips must concentrate the efforts on the Asia Market - Some of countries, in Asia, have a very fast growth like China and India China: Increase of 67.5 % since 2009 (Male toiletries) India: Increase of 63.6 % since 2009 (Male toiletries) - Philips, have to spend more in Asia market (The brand spend five times more in USA than in China. - The market position in Asia is a weakness currently. - The second point is to continue to innovate. Indeed, we can see that PhilipsRead MoreComparison Between Japanese and Malaysian Culture3251 Words   |  14 PagesComparison between Japanese and Malaysian culture Japan is an island nation in East Asia. The characters that make up Japans name mean sun-origin, which is why Japan is sometimes referred to as the Land of the Rising Sun. Japan is an archipelago of 6,852 islands. The four largest islands are HonshÃ… «, HokkaidÃ… , KyÃ… «shÃ… « and Shikoku, together accounting for 97 % of 378,000km2 land area. Japan has four seasons climate which is spring, summer, autumn and winter. Japan has the worlds tenth-largestRead MoreIndias Laws Of Manu2116 Words   |  9 PagesThe development of morality and justice in Hindu India, Mesopotamia, China, and Scandinavia differed depending on religion and whether the civilization had a supreme ruler or not. While all four civilizations were religious, Mesopotamia and India were, by far, the most religious. India’s Laws of Manu was anonymously put together and claimed to be the work of Manu (The Laws of Manu, 139), while Mesopotamia’s Code of Hammurabi is a collection of rulings made by the king who claimed was granted rectitudeRead MoreChoosing The Sex Of Their Offspring1788 Words   |  8 Pagesfinancial tolls towards cancer treatments. Generally, there are many reasons to why people have sex preferences. These preferences typically vary within each culture. For example, the Mukugodo and Turkish cultures prefer women due to their cultural wedding traditions. When women get married, families of the males pay a bride wealth. Mukugodo and Turkish cultures value women in the sense that they obtain money when their daughters get married (CITE THE BOOK). Other reasons parents may prefer girls isRead MoreCrime Against Women2537 Words   |  11 PagesDEVELOPING COUNTRIES. The rising crime rate against women especially children in developing countries is appalling. The lethargy of law enforcement agencies have rendered otherwise tough laws redundant. Corruption is the worst nightmare for women. India a relatively safe country has become dangerous for women, where even 4 year old girls are not safe in their own homes. Shameful for a country which worships goddesses and virgin girls. There is a desperate need for Human Rights Activism which willRead More Asian Family Essay3443 Words   |  14 Pages Being the biggest continent in the world, Asia contains about 60% of the world’s population and growing each year. Though China, and India are two of the most populated countries in the world, having about 30% of the world’s population, there are about two-fifths of the countries that have less than five million habitants. Though forty-two different countries make up this great continent, much of the similarities are family values. Customs and traditions might be different, however, western ideasRead MoreMarks Spencer: Competitive Advanteges and Future Stragegies2469 Words   |  10 Pagespartners and alliances after a long history of trade. (Walters, D. and Lancaster, J.,2000) Strategic position in international markets, with potential for network expansion. One example of this expansion is in China. As Szakonyi, M (2011) reports, â€Å"MS’s hub was moved from Hong Kong to mainland China to tap the growth of Chinese retail business and gain cost efficienciesà ¢â‚¬ . M S international business grew by 5.7% in FY2010 despite the economic crisis (DATAMONITOR 2011). ï‚ · ï‚ · A strong culture of quality

Media Should Work on Showing an Objective Truth Essay

It is clear that the surplus of information in our day-to-day lives has affected our social state in a way that we are slaves for the media. We have changed from keen viewers to blind imitators. The amount of images and visual information that is being sent to us every day is really vast. Many people have been influenced by the information that is given by the media. Their minds and souls have been falsely biased. Their actions, decisions, movements, and judgments are tied to what they see in the media. Media has tried to replace the public opinion by certain policies that are made by global agendas. Nowadays, people respond to this advertisement. They are demanding more of these thoughts .Through TV series, live talk shows , and†¦show more content†¦This is governed by a false freedom and democracy. Whenever the Western Media shows images of Arabs burning the American or Israel flag, they never mention why. They just show a bunch of angry people running in the streets fu rious and angry. They want the west to thing that we are all barbaric people that just fancy violence. Another example of this interference might be observed when the mainstream broadcast media tries to gain political bias through false news. (Richardson, 2004, p. 22) Owners of big media companies around the world would broadcast news that makes them richer. If it is an ad for a lethal weapon present in a peaceful Muslim country, or a toxic biological weapon in a Sahara, they will broadcast that. Let us take the example of Iraq. Iraq was a passive country; thriving and flourishing Iraq was a wealthy country. The Iraqis certainly had notes on the performance of Saddam Hussein. At a certain point the United States felt that Iraq started to form a risk or a hazard on the Gulf countries .Thus, America decided that Iraq has a nuclear weapon. The argument presented by the Americans was never concerning the Iraqis. They did not care if the system in Iraq was good or bad. America had ce rtain benefits to be gained in Iraq and that was the true plan. Through defined media paths, the United States tried to convince the world that the Iraqi regime owned nuclear weapons. Later on, the country was invaded. The whole invasion turned out to be on a lie.Show MoreRelatedyears and years the world has been blinded by the evils in society. There are three main matters1100 Words   |  5 Pagesyears and years the world has been blinded by the evils in society. There are three main matters that shade us from the truth every day. These are corruption/greed, media takeover, and ignorance. Corruption is one of the worst evils to enter society; it has seemed to become a type of faith on its own. The way it is evil is that corruption has blinded society by the way we think and act, it allows people in society to think that doing evil things is an ok thing to do. The reason corruption has changedRead MoreSociety Is Made To Believe That There Are Natural Distinctions1464 Words   |  6 Pagesdistinctions between men and women in other words men and women should act in a certain way according to the material presented in popular magazines. Men are described as being strong and dominant and women are described as being weak and emotional, (Hargreaves, J., 2012). Additionally magazines tell the public that men and women must have different interests, men should be interested in getting drunk and driving cars whereas women should be interested in shopping and wearing makeup, (Jacobson, N.SRead MoreThe Positive And Negative Effects Of Social Media991 Words   |  4 PagesWhen someone says the words â€Å"social media†, many people immediately think about posts and likes, comments and messages, a way to connect with your friends from far away and other positive thoughts. However, some of our political leaders have been using social media to their advantage, using sites such as twitter to influence people to vote for their party. Fake news also is very easy to spread on social media, causing propaganda to increase in our society. In our democratic society, we believe thatRead MoreSpeech On The Media s Speech For A Rethinking By Media Critic Robert Mcchesney Essay1640 Words   |  7 Pages This cover letter addresses the first essay for English 114, Democracy in the Media in which I critique and analyze the essay â€Å"Farewell to Journalism?: Time for a rethinking† by media critic Robert McChesney. I will look specifically at McChesney’s claim that American journalism is in peril danger and that massive government subsidies are the o nly way to save it, and our democracy. As I analyze McChesney’s claim, I will find major discrepancies within it and will make my own claim that althoughRead MoreCorporate Control over Media1683 Words   |  7 Pagesinterests of that media? Have you ever felt that you seem to be viewing more hours of advertising than actual media content? These are questions that lingers in the minds of media analysists over and over again. Objective of Analysis In this analysis, we intend to treat media as a commodity that is being sold to the audience and the media content as a psychological influence on them. It is intended to throw light upon some of the devastating effects of the â€Å"business† of media, due to the influenceRead MoreAdvertising : Harmful Images That Promote Stereotypes And Unhealthy Obsessions With Physical Appearance782 Words   |  4 PagesWith advertising showing harmful images that promote stereotypes and unhealthy obsessions with physical appearance, and material goods there is a population of people that find it harder and harder to separate real life from fictional promotional materials. Teenagers are customers trying to work towards being successful, feeling good about themselves, and being happy and satisfied. Currently, there are no mediums that inform today’s youth about how advertising will depict almost anything in orderRead MoreQuestions On Challenges Of Religious Faith1431 Words   |  6 Pagessociety. However, though many things change, certain realities do not, which have their foundation in Christ (10). Humans are constantly questioning themselves, which leads to doubt and anxiety, but the Church can help people with these questions, showing people their true situation while acknowledging their dignity and destiny (12). In not accepting God into their life, people are â€Å"disrupting their proper relationship to their ultimate goal†, as well as their relationship with themselves, others,Read MorePhotography Has An Alternate Point Of View On Photography1355 Words   |  6 PagesSontag s assertion, â€Å"Picture-taking serves a high purpose: uncovering a hidden truth, conserving a vanishing past† (Sontag 56). Brandt hopes to evoke a longing for the natural beauty that was once there, sharpen the general public about the misfortune, and encourage commitment towards preserving the habitats that are still in existence. Brandt s photographs are a masterpiece since they are revealing the shrouded truth in modern East Africa. It is no secret that as humans, we proceed to constructRead MoreA Report On Metropolitan Light, Gas And Water, The Nation s Largest Three Service Municipal Utility1699 Words   |  7 Pageslargest three-service municipal utility, serving nearly 421,000 customers. Since 1939, MLGW has met the utility needs of Metropolitan and County residents by delivering reliable and affordable electricity, natural gas and water service. The main objective of this utility company is to improve the quality of life for all Metropolitan and County customers through the efficient and safe delivery of electricity, natural gas and water. This company is concern with community improvement and bringing residentsRead MoreThe Subjectivity And Objectivity Of Public Relations2151 Words   |  9 Pagesresponsibility is when responding to a public situation for a client. Is it to protect the client or the public? Should the whole truth be told to the public at the expense of the client? Will the story be told to keep the client in a favorable light with t he public? What about putting a â€Å"spin† on the truth to protect both the client and the public? Perhaps telling the public a partial truth—the type of truth that makes the public continue to feel good about the organization and allowing the client to stop holding

Business Method for Efficient and Direct

Question: Discuss about the Business Method for Efficient and Direct. Answer: Introduction: Arrow Electronic is a Fortune 500 company that originated in the United States of America. The companys main business dealing is to distribute electronic components as well as computer products. Arrow Electronics was founded in the year 1935 under the name of Arrow Radio in Manhattan, USA. The following report is going to analyse business and marketing management of the aforesaid company with the help of authentic business models and theories. The report is designed in two segments- the customer analysis and the company analysis. Both the area are going to be covered with the help of statistical and core management study. The report basically aims to analyse certain issues faced by the company during its business performance and it will further try to recommend some business plans which can help the company get rid of those problems. Since Arrow Electronics is involved in supply market, the paper will look into the supply chain management of the company that will be analysed through Portes vale chain model, ARA model and other major business models and theories (Zhan et al. 2015). Customer satisfaction and profit maximisation is the major objective for a profit making organisation. Arrow Schwebers customer analysis can be done with the following models: 8-Step Buying Process Analysis: Basic 8-steps of buying or purchasing process of a business organisation comprises of the following: Identification of Need Selection of Specific Product Appointment of Purchase Team Technical Specification Budget Analysis for the Purchase Investigation of the Potential Suppliers Solicitation of Bids Awarding the Contract (Lovelock and Patterson 2015) In case of the identification of the market need, A/ S has strictly studied what its customers want from the company. In order to sell the price sensitive products in the market, the company has directly approached to the customers. The company is quite precise in selection of the specific product. Arrow has been doing business in the electronic components only and the business method has not changed for a long time. The company has appointed a well trained purchase team that has been deployed to analyse the current situation and mode of the market and customers. Technically Arrow is quite specific about the sales and purchase of its products. The company performs its customer analysis through the assistance of technological device. Every year the company sets a budget for the purchase and the budget is always specific about its market target. Whether the suppliers are potential or not, the company does generally investigate it. Potential suppliers are always sought after. In order to meet the technical requirement of the products, the company solicits bids from its manufacturers as well as from its suppliers. After selection of the bids from the suppliers, a potential supplier is awarded contract with the company for a certain period of time (Hollensen 2015). CRM Analysis: The term Customer Relationship Management (CRM) defines the relationship between any organization and its customer. According to many reports, CRM plays a crucial role in the development of the organization (Dabholkar 2015). CRM concentrates on customers information. Managers often use such information to identify their loyal consumers and provide them quality service. The term CRM has come to the limelight in last few years. CRM often works as a weapon to the organization to observe the requirements and behaviors of the consumers. The effectiveness of CRM increases the margin of customer satisfaction. The identification of customers demand and maintain a healthy relationship with the customers has become easy due to the emergence of Internet. It has become easy to keep information about a large number of customers due to the innovation of computers and internet (Mullins et al. 2014). Customers can provide their useful feedback via internet, so organization can easily rectify their m istakes. Thus, the relationship between customers and organization has become very transparent and effective. It is evident in the case study that they maintain unique relationship with their customers. The management of Arrow pay special attention to the demand of their consumers (Khodakarami and Chan 2014). Supply Chain Analysis: Supply chain management signifies the flow of any product or service. This procedure consists of various steps, such as collecting raw materials, providing them to the firm where the product will be processed, collecting the final product and delivers it to the distributors or the consumers. At first, Keith Oliver has used the term supply chain management in an interview in 1982. According to some reports, supply chain management is a set of a system in which every element are related to each other and work together to achieve a common objective (Monczka et al. 2015 ). The development of every organization is dependent on supply chain management. It is responsibility of the managers to maintain a transparent service in the supply chain. In this competitive era, every organization must understand the importance of an effective supply chain management. It provides the organization a great opportunity to compete with other industries in this era of of globalization. The flow of supply c hain management is divided into three parts- i) The information flow ii) the finances flow iii) the product flow. Supply chain management strategies are considered as backbone of every organization (Michael 2014). The scenario of business development has been changed in last few decades. Every organization is relying on the supply chain management to develop their organization (De Backer and Miroudot 2014). Porters Value Chain: Michael Porter in 1985 designed Value Chain in order to examine systematically the way competitive advantage develops and to identify where value is added in an organisation. The value chain is depended on the process view of organisations where the manufacturing company or service is seen as a system that is made up of various other sub-systems, each with transformation processes, inputs and outputs involving the procurement and consumption of resources. Activity based management and the balanced scorecard underlines the concept of value chain. But this model has also received criticisms and its most significant weakness is that it cannot be applied easily to service providing organisations. In order to overcome this problem, Charles Stabell and Oystein Fjeldstad, in 1998 developed an alternative model of value chain for professional services firms. According to Stabell and Fjedstad, organization that are based on professional service is more like a value shop, that is a workshop and not a retail outlet and thus it mobilises resources in order to solve specific problems. This involves a chain process that involves the reiteration of a standard set of activities until a satisfactory solution is reached. This model applies to many organisations such as consultancies, architects and legal firms, and even to those organisations whose primary objectives is to identify and make use of opportunities, such as developing a drug, finding oil and others. The support activities are same as in Porters model only the primary activities are described differently (Smith 2016). Conclusion: The customer relationship and sales management in the company is linked with each other. Since the company tries to enhance its sales and purchase in different ways, both the marketing elements are required to be fulfilled with different marketing and sales related ideas. The eight steps of purchasing plan are the determinant of creating need in the market. On the other hand, the company needs to manage its supply chain in order to strengthen the potential suppliers. Through value chain model designed by Porter it has been clearly understood that the company does not set its limit in procuring best of the components from its supplier. In order to maintain the compatibility of the product it sells in the market, the company has every possible provision of keeping and storing. Thus the external and the internal factors of supply chain are ensured. Reference: Dabholkar, P.A., 2015. How to improve perceived service quality by increasing customer participation. InProceedings of the 1990 Academy of Marketing Science (AMS) Annual Conference(pp. 483-487). Springer International Publishing. De Backer, K. and Miroudot, S., 2014. Mapping global value chains. Hollensen, S., 2015.Marketing management: A relationship approach. Pearson Education Khodakarami, F. and Chan, Y.E., 2014. Exploring the role of customer relationship management (CRM) systems in customer knowledge creation.Information Management,51(1), pp.27-42. Lovelock, C. and Patterson, P., 2015.Services marketing. Pearson Australia.. Michael, J., 2014.Business method for efficient and direct buying, selling renting and leasing real estate. U.S. Patent Application 14/323,899. Monczka, R.M., Handfield, R.B., Giunipero, L.C. and Patterson, J.L., 2015.Purchasing and supply chain management. Cengage Learning. Mullins, R.R., Ahearne, M., Lam, S.K., Hall, Z.R. and Boichuk, J.P., 2014. Know your customer: How salesperson perceptions of customer relationship quality form and influence account profitability.Journal of Marketing,78(6), pp.38-58. Smith, S., 2016. Sandra Smith. Zhang, X., Han, X., Liu, X., Liu, R. and Leng, J., 2015. The pricing of product and value-added service under information asymmetry: a product life cycle perspective.International Journal of Production Research,53(1), pp.25-40.

The Application Of Traditional And Contemporary Management Accounting Essay Example For Students

The Application Of Traditional And Contemporary Management Accounting Essay There is about no research done in Pakistan by faculty members on the application of traditional and modern-day direction accounting techniques used by practicians, whereas a strong information base had been created through uninterrupted surveies in many other parts of the universe. Such research provides an chance for faculty members to analyze the efficient and effectual direction tools as successfully employed by houses. Outline1 Statement of the Problem2 Reappraisal of the Related Literature3 Aims of the Study4 Research Questions/Hypothesis5 Scope6 Restrictions of the Study7 Key Points of Restrictions:8 Significance of the Problem9 Justification10 Basic Premises11 Cardinal Footings12 SECTION-213 Research Methodology14 Data Collection Method Statement of the Problem To happen out whether the profitableness of the house is influenced by the use of direction accounting techniques in Pakistan Reappraisal of the Related Literature We will write a custom essay on The Application Of Traditional And Contemporary Management Accounting specifically for you for only $16.38 $13.9/page Order now Abdel-Kader and Luther ( 2006 ) studied direction accounting patterns ( MAPs ) in the nutrient and drinks industry in the U.K. in order to understand the degree of MAP s edification and the factors that affect execution of MAPs in this industry. The research methodological analysis used in this survey was a study questionnaire sent to 650 executives of the industry. In entire, 245 useable completed questionnaires were received and analyzed. Respondents were asked to bespeak the frequence of usage of 38 direction accounting patterns ( MAPs ) utilizing a Likert graduated table ( 1 bespeaking neer and 5 bespeaking really frequently ) . They were besides asked to measure the importance of each technique/practice by evaluation these as not of import, reasonably of import or of import . Unlike old eventuality theory surveies, this survey investigated the relationship between the development of direction accounting patterns and explanatory factors ( such as external, organisational and processing factors ) . Variables studied were ( a ) the usage and importance of direction accounting patterns ; bing systems, budgeting, public presentation rating, information for determination devising, strategic analysis and communicating of direction accounting information. The answering houses were classified into direction accounting development phases in order to research the edification of current patterns and to analyze whether there are relationships between their edification and possible explanatory factors. This was done on the footing of their accent on certain patterns and so associating those direction accounting patterns to the phases of direction accounting development ( IFAC, 1998 ) . Finally, the survey sought to understand the consequence of explanatory factors ( e. g. external, organisational and treating ) on direction accounting patterns. The survey found that as companies moved into a more unsure environment, the edification degree of direction accounting patterns increased. Similarly, as their power relation to clients diminished, companies moved up the phases of development. Analysis of the direction accounting patterns used suggested that the direction accounting systems employed in many nutrient and drinks companies were non peculiarly sophisticated. Taking the industry as a whole, there was small grounds of direction accounting straight connected with value creative activity . There were, nevertheless, indicants that increased usage may be expected of techniques associating to cost of quality information, non-financial steps associating to employees, and analysis of rivals strengths and failings in future. Anand et Al. ( 2004 ) in their survey of cost direction patterns in India studied the responses furnished by 53 Chief financial officers in Indian corporations. The aim of their survey was to capture the development in cost direction patterns such as accounting for operating expenses, applications of budgetary control and standard costing in corporate India. The study questionnaire besides aimed to verify any important difference in direction motive for the execution and usage of standard costing as a control tool between activity based cost direction ( ABCM ) user houses and houses utilizing traditional bing systems. This survey besides sought elucidation about whether houses utilizing ABCM were more likely to hold a: better penetration for benchmarking and budgeting ; clearer construction of precedences of budget end ; lucidity of grounds for effectual execution of budgeting procedure in their organisation and were less likely to utilize department-wide budgeting systems, soaking u p bing systems, and variable bing systems. The questionnaire was sent to CFOs of 579 private sector companies. Despite two reminders and confidences that merely aggregative consequences will be published, merely 53 companies chose to react. The response rate was about 8.52 % . This rate was low in comparing to another longitudinal survey of 249 companies conducted by Joshi ( 2001 ) which elicited a response rate of 24.4 % but much higher as compared to response rate of 1.8 % to Rigby s ( 2001 ) study mailed to North American executives. Fifty three responses received constituted the sample which was stratified in two sections ; ABCM user houses and Non ABCM user houses. Five point Likert graduated table was used to estimate success achieved in the application of present bing systems to capture ( a ) accurate cost information with regard to merchandise pricing, stock list rating, value concatenation analysis, supply concatenation analysis and outsourcing determinations ; ( B ) accura te net income analysis by merchandise, by procedure, by section and by client ; ( degree Celsius ) better penetration for benchmarking and budgeting and ( vitamin D ) better penetration about fabricating public presentation. The consequences showed that houses which have adopted ABC were significantly more successful in capturing accurate cost information for value concatenation analysis and supply concatenation analysis vis-a-vis the houses which had non adopted ABC. No important difference was found in the usage of standard costing among ABC user houses and non users. Wijeywardena and Zoysa. ( 1999 ) in a comparative analysis of direction accounting patterns in Australia and Japan investigated the differences in the acceptance of direction accounting techniques through a study questionnaire which was mailed to 1000 largest fabricating companies in each state. The size of the company was based on entire assets. A sum of 217 Nipponese companies and 231 Australian companies responded to the 31 inquiries asked covering assorted facets of managerial accounting techniques. This analysis involved comparings of techniques in different cultural contexts. Major cultural differences identified in the survey were corporate determination devising, alone company doctrine, use of little houses as bomber contractors, company specific cost accounting preparation for each employee, and the difference in educational background of direction comptrollers as seen in Japan compared to Australia. Based on responses, the profile ( e.g. type, plus size, export ratio, one-year gross revenues, figure of employees and nature of market competition ) of the sample houses was tabulated in per centum footings. Other variables explored were ; importance of direction accounting tools, utilizations of cost accounting informations, intents of standard costing, investing assessment methods, constituents of budgets, timings of budget, chief overhead allotment bases, fabricating cost construction, stock lists as a per centum of entire assets, quantitative techniques, public presentation rating steps, merchandise bing methods, major participants in new merchandise cost appraisal, bing systems and important alterations to bing systems. Mean and coefficient of fluctuation were computed aboard ranking of studied variables for informations analysis methodological analysis. In four inquiries asked, a five point Likert graduated table from much less of import to much more of import was utilized to obtain the respondents positions on the importance of assorted countries of direction accounting. The responses to these inquiries were than ranked in conformity with the coefficient of fluctuations. Statistical s ignificance of differences between Australian and Nipponese responses was examined by the Kruskal-Wallis non parametric analysis of discrepancies. Other inquiries which intended to arouse factual responses were analyzed in footings of per centums. Findingss of the comparative study revealed that direction accounting patterns of Australian companies placed accent on cost control tools ( e.g. budgeting, standard costing and discrepancy analysis ) at the fabrication phase while Nipponese companies focused attending on cost planning and cost decrease tools such as mark costing at the merchandise planning and design phase. This determination is in understanding with another survey of Howell and Sukarai ( 1992 ) that Nipponese companies seem to understand better than their western opposite numbers that cost should be managed and avoided during the merchandise planning and merchandise rhythm stages instead so when merchandises have entered full graduated table production . Another notabl e difference that emanated from the study was that activity-based costing ( ABC ) appeared to be popular among Australian companies while it was seldom used in Nipponese companies. Despite the reduced labour constituent in the fabrication cost construction, fabricating companies in both states seemed to apportion mill overhead chiefly on the footing of direct labour. Inventory degrees were significantly lower in Nipponese companies for finished goods and natural stuffs in comparing to Australian companies. Liaqat ( 2006 ) carried out an empirical survey to happen out the application of modern-day direction accounting techniques in Indian industry through a study of 530 member companies of the National Association of Financial Directors and Cost Controllers. Sixty three companies responded which constituted the sample ; a response rate of about 12 % . The sample was stratified in two sections ; ABCM user houses and Non ABCM user houses. A five point Likert graduated table was used. The focal point of the survey was to happen grounds on how widely traditional and modern-day direction accounting patterns were adopted by Indian industry. The probes revealed that betterment of overall profitableness and cost decrease were the motivation factors for utilizing direction accounting in Indian companies. The research worker found a positive association between the acceptance of ABC and company features ( e.g. grade of customization, force per unit area of competition, concern size, and proportio n of operating expense to number cost ) . However, none of the differences was found to be important at 10 % degree. Isa A ; Thye ( 2006 ) examined the use of direction accounting patterns in fabrication houses in Malaysia. They besides studied the relationship between merchandise assortment, complexness of production procedure, degree of competition, company size, overhead disbursals and use of advanced direction accounting patterns. Management comptrollers in 500 fabrication houses were indiscriminately selected from the 2004/2005 Federation of Malaysian Manufacturers Directory. A sum of 75 useable responses were received, that represented a response rate of 15 % . Respondents comprised of senior degree directors, including Chief Executive Officers, General Managers and Management Accountants. To look into for non-response prejudice, two processs, similar to those utilized by Williams and Seaman ( 2001 ) were used. First, the concluding sample was dichotomized harmonizing to size based on gross revenues turnover. Response prejudice did non look to be debatable since the cross-correlation for all variables in the two groups were non significantly different. Second, the concluding sample was divided into two groups: early and late responses. Response prejudice did non look to be debatable since the cross-correlation for all variables in the two groups were non significantly different. The instrument for mensurating strength in competition was a modified version of the composite graduated table for mensurating competitory force per unit area in Khandwalla ( 1977 ) , every bit good as in Libby and Waterhouse ( 1996 ) and Mia and Clarke ( 1999 ) . This step consisted of eight points for evaluation the strength of competition in monetary value, merchandise scope, quality, new merchandise debut, advertisement and publicity, technological alteration, selling distribution and alterations in authorities ordinance or policy on a scale ranging from 1 ( really low ) to 7 ( really high ) . In this survey, the steps for traditional direction accounting techniques ( TMAT ) and advanced di rection accounting techniques ( AMAT ) were adopted from Waldron and Everett ( 2004 ) . The TMAT were represented by four techniques: full costing, standard costing, occupation order bing and procedure costing. The AMAT comprised 13 techniques: .u5c07d2661b6e3c572d93d75a84681ef3 , .u5c07d2661b6e3c572d93d75a84681ef3 .postImageUrl , .u5c07d2661b6e3c572d93d75a84681ef3 .centered-text-area { min-height: 80px; position: relative; } .u5c07d2661b6e3c572d93d75a84681ef3 , .u5c07d2661b6e3c572d93d75a84681ef3:hover , .u5c07d2661b6e3c572d93d75a84681ef3:visited , .u5c07d2661b6e3c572d93d75a84681ef3:active { border:0!important; } .u5c07d2661b6e3c572d93d75a84681ef3 .clearfix:after { content: ""; display: table; clear: both; } .u5c07d2661b6e3c572d93d75a84681ef3 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u5c07d2661b6e3c572d93d75a84681ef3:active , .u5c07d2661b6e3c572d93d75a84681ef3:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u5c07d2661b6e3c572d93d75a84681ef3 .centered-text-area { width: 100%; position: relative ; } .u5c07d2661b6e3c572d93d75a84681ef3 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u5c07d2661b6e3c572d93d75a84681ef3 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u5c07d2661b6e3c572d93d75a84681ef3 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u5c07d2661b6e3c572d93d75a84681ef3:hover .ctaButton { background-color: #34495E!important; } .u5c07d2661b6e3c572d93d75a84681ef3 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u5c07d2661b6e3c572d93d75a84681ef3 .u5c07d2661b6e3c572d93d75a84681ef3-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u5c07d2661b6e3c572d93d75a84681ef3:after { content: ""; display: block; clear: both; } READ: Racism and Slavery EssayActivity-Based Costing, Activity-Based Management, Target Costing, Kaizen Costing, Value Added Accounting, Cost of Quality, Economic Value Added, Life Cycle Costing, Target Cost Planning, Cost Modeling, Strategic Management Accounting, Throughput Accounting and Back Flush Costing. Past and present use of direction accounting techniques was determined through frequence distribution and in per centums. To analyze whether contextual factors such as merchandise assortment, complexness of production procedure, degree of competition, company size and operating expense disbursals are related to the usage of advanced direction accounting patterns, Spearman correlativity coefficient was calculated. Spearman correlativity indicated no important relationship between the contextual factors mentioned earlier and the usage of advanced direction techniques. Significant positive relationships were indicated between line production procedure ( least composite ) and advanced direction accounting techniques and besides between occupation store order ( most complex ) production procedure and traditional direction accounting techniques. These consequences, nevertheless, contradict the impression that use of advanced direction accounting techniques is related to the more complex production processes. Advanced direction accounting techniques use was found to be significantly and negatively related to perceived competition due to merchandise scope, new merchandise debut, alterations in authorities ordinance and advertisement and publicity. Traditional direction accounting techniques were negatively significantly related to merely one factor, alterations in authorities ordinance. These consequences implied that use of AMAT does non needfully correlate with higher degree of sensed strength in market competition. In fact, the negative coefficients suggested low use of AMAT as sensed competition increased. Adler, Everett, and Waldron ( 2000 ) conducted a study that asked direction comptrollers, in New Zealand fabrication concerns, to bespeak the techniques adopted in their concern. While many surveies have focused on peculiar techniques such as ABC or mark costing, Adler et Al. provided a questionnaire that included a huge array of direction accounting techniques to supply a Fuller set of response options. Respondents were asked to rank direction techniques on a five point graduated table from most used to least used . A judgement trying method was chosen to accomplish a response rate of 19 % that provided 165 completed questionnaires. Traditional direction accounting techniques, such as full costing, direct costing and standard costing were found to be used more frequently than advanced direction accounting techniques, such as strategic direction accounting. The survey by Adler et Al. ( 2000 ) is by and large consistent with the deficiency of acceptance of advanced direction accounting techniques as stated by the Ainikkal ( 1993 ) and Hawkes et Al. ( 2003 ) surveies, but inconsistent with regard to single techniques. It was found that houses in Australia adopted ABC, and cost of quality techniques and besides that large houses were more likely to utilize modern accounting techniques. Drury et Al. ( 1993 ) found that allotment methods such as works broad rates and labor based rates are being used in U.K fabrication houses because of their simpleness. ABC was widely considered, but non used extensively. Standard costing, payback analysis, and mark net income and return on investing were widely used. Management comptrollers still appeared concerned with merchandise costing and profitableness. The study by Drury et Al. is consistent with a similar survey in1990 that found mark costing and ABC was widely used. The high usage of public presentation steps such as return on investing was non apparent in other studies. There besides appears to be a changed accent towards nonfinancial indexs, as opposed to fiscal indexs. Chenhall and Langfield ( 1998 ) selected and surveyed big Australian fabrication houses. The response rate was high, at 56 % , compared with other surveies. There were a sum of 78 responses after the 2nd mailing. The study asked comptrollers whether the concern they worked in had adopted the direction accounting technique stated in the study. The consequences showed comparatively high rates of acceptance for all of the techniques, with the lowest acceptance rate 38 % . The extremely adopted techniques were used by 90 % or more of the houses. Suggested grounds for the unusual high acceptance rates were due to the chosen houses being big, and the situational differences of Australia. Yazdifar ( 2005 ) asked respondents to place the five most of import techniques out of 32 in a postal study of direction comptrollers in the United Kingdom. Survey responses were disaggregated into parent and subordinate organisations. The consequences of the study showed concern public presentation rating, budgets, strategic direction accounting, discrepancy analysis, and turn overing prognosiss were the most of import. There was no important difference between parent and subordinate organisations. France ( 2004 ) used a fresh attack to appraising direction accounting patterns by entering direction techniques that appeared in occupation advertizements on state of affairs vacant occupation sites in New Zealand. The study period ran for four hebdomads during February 2004. There were a sum of 36 techniques that were found as the type of techniques that direction comptrollers use. The assorted techniques of coverage, prediction, budgeting, hard currency flow direction, strategic direction accounting, and discrepancy analysis found to be emphasized in state of affairss vacant places corroborated with other mail study surveies. Ghosh et Al. ( 1994 ) studied managerial accounting patterns in 650 companies of Singapore through a mail questionnaire. 109 houses responded and constituted the sample. The response rate was 16.8 % . The survey did the ranking of the direction technique used based on frequence distribution of the responses received from the houses. Techniques investigated were budgets, long term planning, hard currency budgeting, periodic income statement, standard costing, activity based costing, entire quality direction, interrupt even analysis, return on investing, capital budgeting, transportation pricing, quantitative methods. Manalo ( 2001 ) in a telephonic study inquired about the costing system employed in concern operations from 500 corporations taken from the Philippine Yearbook, 2001. The consequence of the telephone study conducted revealed that out of the top 500 corporations in the Philippines, merely 16 per centum ( 83 companies ) were utilizing activity based bing as their costing technique, 55 per centum or 275 companies are still utilizing traditional cost accounting techniques, and 28.4 per centum or 142 houses included in the study could non be contacted. Of these 142 houses, 86 companies were non concerted and 55 companies did non desire to answer to any telephone enquiries sing their companies cost accounting system being presently used. Included in the 28.4 per centum is one company that attempted to follow ABC as their costing technique but finally discarded it when they were overwhelmed by the magnitude of the undertakings involved in the start-up of the system. Aims of the Study This paper examines the application of direction accounting techniques in the industrial sector of Pakistan. The intent of this research is to happen out whether the profitableness of the house is influenced by the use of direction accounting techniques in Pakistan. Research Questions/Hypothesis H01: Complexity of production procedure does non act upon the use of Job order costing ; a traditional direction accounting technique. H11: Complexity of production procedure influences the use of Job order costing ; a traditional direction accounting technique. H02: Complexity of production procedure does non act upon the use of Kaizen costing ; an advanced direction accounting technique. H12: Complexity of production procedure influences the use of Kaizen costing ; an advanced direction accounting technique. H03: Assortment of merchandise does non act upon the use of Kaizen costing ; an advanced direction accounting technique. H13: Assortment of merchandise influences the use of Kaizen costing ; an advanced direction accounting technique. H04: Assortment of merchandise does non act upon the use of life rhythm costing ; an advanced direction accounting technique. H14: Assortment of merchandise influences the use of life rhythm costing ; an advanced manag ement accounting technique. H05: Overhead outgo does non act upon the use of economic value added ( EVA ) ; an advanced direction accounting technique. H15: Overhead outgo influences the use of economic value added ( EVA ) ; an advanced direction accounting technique. H06: Degree of competition does non act upon the use of back flower costing ; an progress direction accounting technique. H16: Degree of competition influences the use of back flower costing ; an progress direction accounting technique. H07: Degree of competition does non act upon the use of economic value added ( EVA ) ; an progress direction accounting technique. H17: Degree of competition influences the use of economic value added ( EVA ) ; an advanced direction accounting technique. H08: The size of the company does non act upon the use of activity based direction ; an advanced direction accounting technique. H18: The size of the company influences the use of activity based direction ; an advanced direction accounting technique. H09: Activity based direction ; an advanced direction accounting technique does non act upon profitableness of the house. H19: Activity based direction ; an advanced direction accounting technique influences profitableness of the house. H010: Target costing ; an advanced direction accounting technique does non act upon profitableness of the house. H110: Target bing an advanced direction accounting technique influences profitableness of the house. H011: Exports sale ratio does non act upon the use of mark costing ; an advanced direction accounting technique. H111: Exports sale ratio influences the use of mark costing ; an advanced direction H012: Exports sale ratio does non act upon the use of occupation order costing ; a traditional direction accounting technique. H112: Exports sale ratio influences the use of occupation order costing ; a traditional direction accounting technique. H013: Industrial categorization does non act upon the use of variable costing ; a traditional direction accounting technique. H113: Industrial categorization influences the use of variable costing ; a traditional direction accounting technique. H014: Industrial categorization does non act upon the use of economic value added ( EVA ) ; an advanced direction accounting technique. H114: Industrial categorization influences the use of economic value added ( EVA ) ; an advanced direction accounting technique. Scope The present research survey intends to take in population merely those fabricating houses listed on the Lahore Stock Exchange who have their plants/offices in Lahore and its milieus. Restrictions of the Study This survey is capable to the usual restrictions associated with study research. First, the sample size was little and there was no old research on the topic. Second, response prejudice can non be eliminated due to the involuntariness of the respondents to portion the accurate information. Third, the steps studied may non be thorough therefore, restricting the findings of the survey. Fourthly, it is possible that the consequence of contextual factors used in this survey output different consequences for other types of industries i.e service etc. Finally, there can be other variables that may be added to the theoretical model to heighten its explanatory power. Key Points of Restrictions: 1. Traditional direction accounting techniques are popular in Pakistani fabrication houses. 2. Advanced direction accounting techniques are still in an evolving phase and are modestly used by the fabrication houses. 3. Empirical grounds is found that complexness of production procedure influences the use of Job order costing ; a traditional direction accounting technique and Kaizen costing ; an advanced direction accounting technique. 4. Assortment of merchandise influences the use of life rhythm costing, Kaizen costing ; both advanced direction accounting techniques. 5. Overhead outgo influences the use of economic value added ( EVA ) ; an advanced direction accounting technique. 6. Degree of competition influences the use of economic value added ( EVA ) ; an progress direction accounting technique. .u4ba4b4a7002679dc2ad99876e7436123 , .u4ba4b4a7002679dc2ad99876e7436123 .postImageUrl , .u4ba4b4a7002679dc2ad99876e7436123 .centered-text-area { min-height: 80px; position: relative; } .u4ba4b4a7002679dc2ad99876e7436123 , .u4ba4b4a7002679dc2ad99876e7436123:hover , .u4ba4b4a7002679dc2ad99876e7436123:visited , .u4ba4b4a7002679dc2ad99876e7436123:active { border:0!important; } .u4ba4b4a7002679dc2ad99876e7436123 .clearfix:after { content: ""; display: table; clear: both; } .u4ba4b4a7002679dc2ad99876e7436123 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u4ba4b4a7002679dc2ad99876e7436123:active , .u4ba4b4a7002679dc2ad99876e7436123:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u4ba4b4a7002679dc2ad99876e7436123 .centered-text-area { width: 100%; position: relative ; } .u4ba4b4a7002679dc2ad99876e7436123 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u4ba4b4a7002679dc2ad99876e7436123 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u4ba4b4a7002679dc2ad99876e7436123 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u4ba4b4a7002679dc2ad99876e7436123:hover .ctaButton { background-color: #34495E!important; } .u4ba4b4a7002679dc2ad99876e7436123 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u4ba4b4a7002679dc2ad99876e7436123 .u4ba4b4a7002679dc2ad99876e7436123-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u4ba4b4a7002679dc2ad99876e7436123:after { content: ""; display: block; clear: both; } READ: Phosphorus: Chemical Reactions Of Phosphorus And Its Importance Essay7. Sector location influences the use of variable costing ; a traditional direction accounting technique. Higher use of variable costing, a traditional accounting technique is reportedly used by about 50 % of the answering houses. Of those reported high use of variable costing, fabric and cement sector comprised 68 % . Significance of the Problem The decisions inferred from informations analysis may be utile to policy shapers in the fabrication sector of Pakistan. Justification This survey would be benefited for all relevant entities including Industrialists like Traders, Policy shapers, Students/Researchers etc. Basic Premises Review of related literature shows that profitableness of industrial sector is strongly influenced by direction accounting techniques like ABC Costing one of the advanced direction accounting techniques ( AMAT ) , if we optimally implement these techniques profitableness can besides be improved. Cardinal Footings Management Accounting Technique, Kaizen, Throughput, Process, Full, Traditional Management Accounting Techniques ( TMAT ) , Advanced Management Accounting Techniques ( AMAT ) SECTION-2 Research Methodology Based on the foregoing treatment, the following were the aims of this survey: 1. To analyze the degree of direction accounting patterns in fabricating companies runing in Pakistan. 2. To analyze the relationships between merchandise assortments, complexness of production procedure, operating expense disbursals and use of direction accounting patterns. 3. To analyze the relationship between degree of competition and use of direction accounting patterns. 4. To analyze the relationship between company size and use of direction accounting patterns. 5. To analyze the relationship between the use of direction accounting patterns and profitableness of the house. 6. To analyze the relationship between export sale ratio and the use of direction accounting techniques. 7. To analyze the relationship between industrial categorization of the house and the use of direction accounting techniques. The mark group of this survey will be derived from the list of houses, available on the web site of the Lahore Stock Exchange. The present research survey intends to take in population merely those fabricating houses listed on the Lahore Stock Exchange who have their plants/offices in Lahore and its milieus. Therefore, our population comprised 148 houses carry throughing the above stated standards. As detailed below, the sample size comprises of 51 fabrication companies belonging to different sectors of the economic system. Data Collection Method The sample size of this study has been calculated on the footing of following expression: n= N/ ( changeless ten log N ) where ; N= Population= 148 Constant= 1.33 n=Sample= 148/2.886= 51.28 The participants of the study ( senior direction comptrollers in the surveying houses ) will be informed that the aim of this survey is to analyse aggregative responses. Therefore, the holiness of their informations would be preserved. The information from the questionnaire will be foremost entered into Microsoft Excel plan and so imported to Statistical Package for Social Sciences Program ( SPSS ) to ease informations analysis. The questionnaire will bring forth descriptive statistics every bit good as illative statistics as two graduated tables will hold been used to pull responses ; Interval and nominal graduated tables. Cronbach s alpha will be used to look into the dependability of the steps ; i.e. inter point consistence. Mean and standard divergence will be used to analyse the descriptive statistics of the sample. Significance of difference between average tonss would be done through t trial. Chi square trial of independency will be applied to analyse the illative statistics and to find the relationship among the variables for the studied aims. In most of the surveies reviewed ranking of the direction accounting technique will be done by utilizing frequence distribution. The questionnaire for the study will be divided into two subdivisions. Section 1 seeks demographic information about the respondents ( name, place, making, length of service, and reach information ) . Data will besides be collected on organisational variables ( sector, entire gross revenues, entire assets, figure of merchandises being produced, and export gross revenues ratio to derive valuable penetrations about the houses features. These inside informations will hold been asked by every research work reviewed in the literature. Section 11 of the questionnaire investigates the use of direction accounting techniques, systems, methods and their relationship to certain contextual factors ; export gross revenues ratio, size, merchandise assortment, merchandise monetary value, merchandise scope, merchandise quality, new merchandise debut, technological alteration, alterations in authorities ordinance, advertisement and publicity and after gross revenues service. This subdivision contains 14 inquiries. All the inquiries in the study have been designed on the footing of the findings in the literature reappraisal discussed earlier. Techniques enquired of the direction comptrollers in Question No. 1 have been used antecedently in a figure of surveies conducted around the universe by legion research bookmans, Drury et Al. ( 1993 ) , Ghosh et Al. ( 1994 ) , Chenhall and Langfield, ( 1998 ) Wijeywardena and Zoysa ( 1999 ) , Adler et Al. ( 2000 ) , Anand et Al. ( 2004 ) , France ( 2004 ) , Manalo ( 2004 ) , Yazdifar ( 2005 ) , Isa A ; Thye ( 2006 ) and Kader and Luther ( 2006 ) . No such survey has been done in Pakistan. This inquiry is designed to happen the techniques used/adopted in the Pakistani fabrication industry and besides explore the extent to which these are rated on a five point graduated table. The listed steps in this inquiry consist of traditional direction techniques every bit good as modern-day direction techniques. Choice of investing assessment methods of the respondents as used in organisations and the comparative sensed importance of the methods on a five point likert graduated table is checked in Question No. 2. These methods with minor accommodations were reported in most of the available longitudinal surveies on direction accounting patterns in the literature reviewed. Research workers tried to set up relationship, for illustration between size and the pick of investing assessment method. Zubairi ( 2007 ) found a important negative correlativity between size and the use of certain methods in a study based survey on capital budgeting patterns . This inquiry is expected to supply farther empirical grounds as to the pick of investing assessment methods and the size of the house and other variables. Other research workers who included this inquiry in their surveies are Drury et Al. ( 1993 ) , Ghosh et Al. ( 1994 ) , Wijeywardena and Zoysa ( 1999 ) and Kader and Luther ( 2006 ) . Respondents were asked to rate the utility of cost accounting informations with regard to managerial activities runing from determination doing to public presentation rating in Question No.3 on a five point graduated table in their organisations. This inquiry has been framed to happen out the disposition of the Pakistani maker as to the effectivity of cost accounting informations in executing several managerial undertakings. This has been considered antecedently by Wijeywardena and Zoysa. ( 1999 ) , Anand et Al. ( 2004 ) and Kader and Luther ( 2006 ) . The use of standard costing is reported to hold declined in the accounting literature. Question No. 4 is designed to happen out the possible linkage between managerial maps and standard costing in the Pakistani fabrication houses. Respondents are asked to rank the importance ofmanagerial map ( s ) as performed by standard bing on a five point graduated table to verify the averments made in the literature. This inquiry has been probed by Wijeywardena and Zoysa ( 1999 ) , Anand et Al. ( 2004 ) , Isa A ; Thye ( 2006 ) and Kader and Luther ( 2006 ) in the past surveies. In recent times greater accent has been placed in the accounting course of study on quantitative tools. These are supposed to be used by concern. Question No.5 is intended to happen out which quantitative tools are used in Pakistani concern environment and conditions these findings can be linked to the usage of certain direction accounting techniques. This has been enquired antecedently by Drury et Al. ( 1993 ) , Ghosh et Al ( 1994 ) , Wijeywardena and Zoysa ( 1999 ) and Kader and Luther ( 2006 ) . Question No.6 in this survey aims to research whether accurate cost information is captured for the profitableness analysis by the present costing system and which variable is used in this analysis i.e. merchandise, procedure, section and client. Information gleaned through this inquiry can be utilized in happening linkage with popular direction accounting techniques. This has been examined in the past by Anand et Al. ( 2004 ) and Kader and Luther ( 2006 ) . Questions No.7 and No.8 have been asked to garner information on the methods and the footing being used for operating expenses cost allotment by the corporate Pakistan. While Question No. 9 sought replies in four wide classs about fabricating operating expense as a per centum of entire fabrication cost to happen out the relevancy of this cost constituent in the entire cost construction of the house. These inquiries have been asked in old surveies by Drury et Al. ( 1993 ) , Wijeywardena and Zoysa ( 1999 ) , Anand et Al. ( 2004 ) , Isa A ; Thye ( 2006 ) and Kader and Luther ( 2006 ) . Accounting literature contains negative unfavorable judgment on return on investing as A public presentation rating step in position of the short term orientation ensuing in low growing of the concern in the long tally. Question No.10 is framed to roll up farther empirical grounds of the averment made in the literature by inquiring the respondents the preferable step among the four listed steps. This inquiry has been studied antecedently by Ghosh et Al. ( 1994 ) , Wijeywardena and Zoysa ( 1999 ) and Kader and Luther ( 2006 ) . It has been argued in the accounting literature that the pick of direction techniques is dependent on the edification of the production procedure adopted by the fabrication houses. Question No. 11 addressed this concern by inquiring the respondents of the procedure being used among the four listed in go uping order from the least sophisticated to the most sophisticated procedure to happen out whether the pick of production procedure has any impact on the direction accounting techniques used in the Pakistani fabrication environment. Isa A ; Thye ( 2006 ) and Kader and Luther ( 2006 ) probed this facet in their surveies. Many research workers contended that to maintain gait with the altering fabrication environment, comptrollers are required to present timely alterations in cost accounting systems. Question No. 12 was planned to look into whether Pakistani houses made alterations with regard to their cost accounting system in the last five old ages. This has been examined by Wijeywardena and Zoysa ( 1999 ) , Isa A ; Thye ( 2006 ) and Kader and Luther ( 2006 ) . Increased trade liberalisation and international/ domestic competition require houses to follow advanced direction techniques. Question No.13 was aimed to pull responses from the participants about the grade of competition being experienced in their several houses and whether the grade of competition has an impact on the pick of direction accounting practice/technique. The four picks given in this inquiry ranged from little to severe . This inquiry has been antecedently used by Wijeywardena and Zoysa ( 1999 ) and Kader and Luther ( 2006 ) . Question No.14 is designed to capture perceived competition on a five point graduated table runing from really low to really high on the footing of the undermentioned factors ( merchandise monetary value, merchandise scope, merchandise quality, new merchandise debut, technological alteration, alterations in authorities ordinance, advertisement and publicity and after gross revenues service ) and to analyze the relationship between degree of competition and use of direction accounting techniques. Perceived competition has been measured by Isa A ; Thye ( 2006 ) . The instrument for mensurating strength in competition is a modified version of the composite graduated table for mensurating competitory force per unit area in Khandwalla ( 1977 ) , Libby and Waterhouse ( 1996 ) and Mia and Clarke ( 1999 ) .