How Teachers use language Strategies in Schools to Control Behaviour Essay

How Teachers use language Strategies in Schools to Control Behaviour Increase Pupil Participation and to Facilitate Learning - Essay Example This paper stresses that a separate discipline, that centers on prioritising verbal communication, has become an increasingly focus of research. Thus, from a different set of perspectives, the focus of learning language usage is currently being understood as a necessity and not a luxury. Since language is the major symbolic code implemented in the transfer of information from the sender to the receiver, pragmatic teaching strategies could be usefully implemented to the research of communicative processes. It is suggested that pragmatics be explained as the study of the important basic principles of meaningful language use - that is, a research on how verbal communication works and how to enhance the verbal communication activity. The study of how the students and the classroom lecturer maximize language to discover how the teacher and the students converse in oral fashion. The research centers on the use of language as a medium of increasing learning in the classroom environment. Cul ture and other inputs are important to enhance the classroom learning environment. Indeed, teachers use language strategies in the classroom scenes to control student behavior, increase pupil participation, and to Facilitate Learning. This paper makes a concluison that learning will increase if the person develops one’s speech and its relation to thought. The child relies on one’s own perception to make sense of objects that appear to them to be unrelated. For example, the child creates one’s subjective relationship between objects and then mistakes one’s egocentric perspective for reality. This falls under incoherent coherence. Thus, the child learns by committing mistakes along the way. The child corrects one’s mistake until the goal or objective is finally achieved. The child includes all inputs, both successful and unsuccessful, are gathered and used to determine the proper way of doing or seeing things. Thus, the teachers must accept mistakes as part of the child’s learning process. The child’s mistakes are used as a stepping stone to generating the proper result in any activity. Social interaction plays a major role in transforming prior knowledge. Thus, speci fic functions are not given to a person at birth but given as cultural and social patterns. Lev Vygotsky believes that it is human nature for a person to learn best with the cooperation of other human beings. The child’s learning is grounded on one’s reaction to environmental inputs. Thus, the child’s and the teacher’

Measuring Economic Health Paper Essay Example | Topics and Well Written Essays - 750 words

Measuring Economic Health Paper - Essay Example Thus, a measure of improvement in the environment as well as measures of economic health may be used jointly to measure or assess development. Some of the more important measures of economic health are the Gross Domestic Product (GDP) and the Gross National Product (GNP). The GDP refers to â€Å"the value of final goods and services produced† (Dornbusch et al., 2008, p. 36). The qualification â€Å"final† is used to avoid double counting because counting the tire, for example, may double count with the value of the car. Dornbusch et al. (2008, p. 36) emphasized that that the GDP consist of the value of goods currently produced. Thus, for each year for example, the GDP refers to the goods and services produced during that period or year. GDP is measured annually. The GDP is a concept or measure similar to the GDP. However, while the GDP refers to the goods and services produced in a country that may include both the value of output from both citizen and alien producers, the GNP refers to the goods and services produced by citizens or nationals. Thus, the GNP also covers the production of goods and services by nationals or citizens abroad. ... For example, Real GDP or GNP in 2010 prices measures the GDP or GNP using year 2010 prices. For these, economist use a variable known as GDP or GNP deflators that convert all GDP and GNP of all years into the GDP or GNP values of year 2010. For each year, there can be specific GDP or GNP deflator that can convert the GDP or GNP into a particular year. Nominal GDP or GNP refers to GDP or GNP measures in a particular year using prices of that year. Through the real GDP and GDP over several years, economists are able to assess whether a business cycle exist as well as determine the period which constitute a business cycle in which there is cycle of relative slump and recovery. One theory in economics holds that there is an equilibrium real business cycle (Dornbusch et al., 2008, p. 553). The theory asserts that â€Å"fluctuations in output and employment are the result of a variety of real shocks that hit the economy, with markets adjusting rapidly and remaining always in equilibriumâ €  (Dornbusch et al., 2008, p. 553). Dornbusch et al. (2008, p. 553) clarifies that the real business cycle theory is a result of a perspective known as the â€Å"rational expectations† approach in economics. The rational expectations approach in economics assumes that economic agents are rational and use all available information, including forecasts and past experience in anticipating the direction of the economy and in response to that direction, their behavior or action in that economy. Economics bodies in the government determine fiscal policy. Usually, several bodies in government determine or are tapped to determine fiscal policy. In the United States, one such body is the Federal Reserve Board. The Chairman of the Federal Reserve Board, for instance, may be

Exclusion from the Mainstream Term Paper Example | Topics and Well Written Essays - 750 words

Exclusion from the Mainstream - Term Paper Example The purpose of this paper is to examine how themes of heterosexuality and homophobia can also be present in queer films, and how homosexuals have been continuously demonized and marginalized in films, thus promoting a deeper sense of homophobia in the society and reflecting how widespread the social institutions believing in the sexual norms are. The approach of looking into theories of social deviance in relation to sexuality in queer films can aid in refocusing on the issue of social stigma and exclusion from the mainstream. Degradation in Mainstream and Queer Films While it is true that there will always be great films, a lot of those that reached blockbuster success portray gay characters in a supporting role, usually as a friend of the female lead character. While there is nothing wrong with supporting roles, sometimes, these gay characters are not fully developed in the film and are used as a of parody of the homosexual stereotypes that, ironically, have been fought by several organizations over the years. Despite the good intentions of the film, degrading the role of these gays into something to stir laughter due to their â€Å"homosexual† antics is something that is not right. This dos not happen in mainstream films only. Even in queer films such as â€Å"The Birdcage,† some of these homosexual parodies can be observed. For example, in the film's last part where the gays are dancing to the song â€Å"Macho Man,† it can immediately be felt that it is meant to be a joke that â€Å"macho† and gay are two terms that cannot come together. Even though the film is really all about the the message that gays should be treated equally, resorting to using the stereotypes for laughter defeats the overall message. Another example of this is â€Å"Brokeback Mountain,† where homosexuality is supposedly â€Å"celebrated† judging from the way the public acknowledged the film. However, how are the gay men portrayed in the story? They are shown as â€Å"queer† --- people who cannot be accepted in the mainstream, the â€Å"other.† Even homosexuality here is shown as something shameful and to be kept secret. Such films do not really bridge the gap of inequality between the heterosexuals and the homosexuals. Queer films actually do not advance the idea that homosexuals are equal to their heterosexual counterparts. They just breed a what can be called â€Å"understanding† towards homosexuality, but they do not really allow the mass audience to relate to them. They do not treat the idea of homosexuality as something normal, but as something that invokes pity. Heavenly Creatures To further expound on this idea, a recently viewed film entitled â€Å"Heavenly Bodies† will be discussed. This film is based on a true story of two teenage girls who committed murder in 1954. The story is about Pauline and Juliet, the two teenage girls who are involved in a â€Å"strange† relationship th at is viewed as homosexual (lesbian) by the people around them. The two girls are shown as the exact opposite of the other --- Juliet being extrovert, and Pauline being introvert. Despite being based on a true story, one cannot help but notice how the â€Å"weird† details of these two girls are played up in the story. It has been mentioned earlier that homosexuals have been continuously demonized and marginalized in films, and this is observed in this

1-What are the advantages and disadvantages of using technology at Essay

1-What are the advantages and disadvantages of using technology at school OR 2-In what ways can technology such as tablet devices contributes in the children education at school - Essay Example These resources will be of immense value to the current research as it will help in obtaining information regarding the negative effects associated with use of technology in classrooms. Brown, Dina, and Mark Warschauer. "From the University to the Elementary Classroom: Students Experiences in Learning to Integrate Technology in Instruction."Â  Journal of Technology and Teacher Education. 14.3 (2006): 599-621. Print. The article titled From the University to the Elementary Classroom: Students Experiences in Learning to Integrate Technology in Instruction was authored by Brown along with other researchers and this research was conducted in order to identify methods through which instructors can implement technological advancement in different aspect of teaching such as preparing curriculum and creating coursework (Brown 599). This resource is important to the present study as this resource can provide information regarding how the issues experienced by educationists while using technology in their class rooms can be solved. Buchanan, JA. "Use of Simulation Technology in Dental Education."Â  Journal of Dental Education. 65.11 (2001): 1225-31. Print. http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.130.3369&rep=rep1&type=pdf The research article titled Use of Simulation Technology in Dental Education was written by Buchanan and in the purpose of conducted this study was to identify how the technological advancement of simulation is being used in the field and educational circuit of dentistry and what are the possible advantages as well as disadvantages experienced by the stakeholders of the field in implementing this technology (Buchanan 12231). This resource can be used as an example of how technology is actually being used by educational institutes and how it is impacting

In Defense of Food Essay Example for Free

In Defense of Food Essay After learning so much from Pollan’s exposition in the first two parts, one can only imagine how damaging it is to human health and well – being if people were to continue adapting the Western lifestyle. First of all, to the food industry that clogs Western society with thousands of food products, we are but a link to their chain of processed foods that (and not ‘who’) consume in volumes than quality. Naturally, we lose our persona of that of a contributor to the food chain. Rather we are just end – users, frolicking from one set of information to another – and of course, from a bunch of food products to another – as we try to figure out the way to good health. Yet no one seems to notice and address this concern for real. I had also been wondering what to eat and how and this book achieved what it purported to answer. But coming from Western society that consumes their publication pages with updates from research or studies conducted here and there, these same questions are interesting. However, there are no readily available and truthful answers to be found in health claims and food labels. A great deal of time and explanation are needed before arriving at one sweeping answer. Pollan’s book highlighted a mine of curious discoveries in answer to this. Including that some studies that could flag the food industry are stashed in corners of libraries not getting widespread media attention. These are hidden the same way farmers’ produce are stashed aside – waiting for an extensively questioning person to find and spread its results around. This is probably because there are no economic incentives involved in heralding the valid issues and concerns presented in such studies. Consider the findings that polyunsaturated fats and other substances in processed foods do not actually make a difference in the prevention of chronic diseases. This information is clogged and buried at the bottom of the heap of the food industry’s multi – billion dollar advertised claims. However, Pollan successfully searched and provided thorough answers to these questions and even recommends what and how to eat in the third part. I particularly liked the part about healthy eating enhanced by social relations. It gives me more reason to value the tradition, cuisine and culture I grew up in and not adapt the Western lifestyle: eating food products or buying from supermarkets instead of the farmer’s market. Where I am from (Turkey), every meal is prepared from scratch and these are mostly whole foods or organic produce. Before it is laid on the table, there go the activities essential to relations: preparing food together, learning dishes from our mother, aunts, uncles or grandparents – even from elder siblings. And that is just one part of the cycle. Thus, in a social sense, I certainly agree that there is ‘synergy’ in the finishing end of the cycle of food preparation: from soil to table. And such is concocted from growing or planting it in the soil up until it is finally eaten. May it well be that the contribution of every individual involved in the natural food chain adds up to the final food that is ‘more than the sum of its parts’? For instance, there are associations that come to mind when we think of food or eating. One of them would be celebration. Be it a celebration of life, innocence, joy, or transitions, failures, pain or the whole spectrum of feelings that come with it. Even faith and the belief that there is some power stronger and bigger than we are that made all such foods available for us to savor and enjoy. And memories seem to make the food taste even better and signal to our bodily systems, increasing satiety. For me, food not only speaks for what it is made of or the nutrients it is composed of. It speaks so much about who we are as persons, what we value and how we pay respects to other parts in the eco – system in which we thrive. Therefore with every meal we enjoy come cherished memories of various points in our lives, shared with extended family or the community. And at every turn, we give due respect and thanks to one vital part of each celebration: generous nature that breathes life into every produce that make up each meal. Many people across different cultures and in fact even within the same culture or society have differing allusions or associations to food. In some populations, commonly in the West, it may extremely be a negative symbol that precedes revulsion or a compulsively positive one as ‘comfort foods’. Thus eating becomes an act of a functional necessity, an interruption of a ‘seeming’ life lived in the fast lane. Being a consumer society that thrives on convenience, they might not have the time or energy to invest in food preparation from scratch like finding pure unadulterated natural produce and savor the scent, color and distinct tang that come with every dish prepared from it. But however different cultures may view food and eating, it remains apparent that the Western lifestyle brings in a lot of diseases into its population or other societies that choose this way to live. It obviously is not a healthy way to conduct our lives, as was stressed out in various points of the book. It becomes a wise and healthy choice therefore, to eat healthy by patronizing fresh produce from farms as opposed to food products, and savor meals within the context of relations to get the most out of every dish.

Microeconomics Project Essay Example for Free

Microeconomics Project Essay For instance, will buyers or sellers pay a larger portion of the tax per unit? Explain. Alike the weight on buyers’ tax accepted by them is more for goods that have inelastic demand. Based on the elasticity classifications their effect on tax revenue, and tax incidence, which goods would the government prefer to tax? The Government tax goods with inelastic demand like meats, bread, soft drinks as people will devour for these items in the face of the change in price Part 2: Research the effect of changes in cigarette taxes on tax revenue for a state. Does this change indicate cigarettes have an elastic or inelastic demand in that state? Support your answer I have chosen Indiana where I am and Illinois and Michigan which are close to Indiana. State and local tobacco tax revenue select years 2008 to 2010 thousand of dollars Indiana 519,871-2008, 510,585-2009, 484,686-2010, Illinois 827,484-2008, 770,648-2009, 746,953-2010, Michigan 1,076,087-2008, 1,043,532-2009, 1,057,495-2010 What is showed is that cigarettes have an inelastic a decrease in price reduces revenue the increase in quantity demanded is proportionally smaller than the decrease in price.

Controllability Principle in Responsibility Accounting

Controllability Principle in Responsibility Accounting One underlying concept of the traditional management control system is the responsibility accounting. It is viewed as an important feature because it permits the ease of decentralization in M-form organizations. It distributes accountability and provides accounting reports on these distributed accountabilities. It provides a way for large unmanageable organizations to be managed such that all subsystems have similar goals. It can be defined as a system where managers are held responsible for activities under their leadership. Built on responsibility accounting is the principle of controllability. This principle has been viewed as the cornerstone of responsibility accounting (S. Modell and A. Lee, 2001). The principle states that managers should only be evaluated on elements that are within their control. Research literatures on responsibility accounting point to the fact that responsibility accounting and the controllability principle cannot be made independent of one another. The re lationship becomes obvious when both are looked at together; responsibility accounting holds the manager responsible for a particular division but the controllability principle ensures that the managers are held responsible only for factors that they can control. For this reason, Ferrara (1964) called responsibility accounting a communication system with the sole purpose of helping the organization achieve its goals. The controllability principle, therefore, serves to make this communication channel clearer and understandable. The role played by the controllability principle makes it an appealing notion. However, much research articles have argued for the observance of controllability principle as well as against its observance in responsibility accounting. This paper seeks to evaluate the arguments for and against the observance of the principle of controllability. Arguments For and Against the Observance of Controllability Principle Recent research concludes that there are two types of uncontrollable factors within the borders of controllability; internal uncontrollable and external uncontrollable factors. Studies also show that when it comes to controllability, managers consider responsibility accounting fair when the effects of internal uncontrollable factors on their performance is negated in appraisal. The concept of fairness was given in McNally G. (1980) as one of the rationales for observing the principle of controllability. He stated this using the expectancy theory of motivation. The notion of fairness makes the observance of controllability desirable when performance evaluations are carried out on the managers. The controllability principle makes the appraisal a fair one. This is as a result of the appraisal done in consideration of the controllable factors and uncontrollable factors. The result of the appraisal would be a satisfied and possibly motivated manager. Choudhury N. (1986) goes further to sa y that this conforms to the commonly held principle of justice. The equity theory of motivation also helps to explain it further the theory says a fair days work for a fair days pay. In the case of the manager and controllability, this would be a fair assessment for a fair periods work. Achieving organizational goals are very important for any firm and the means of doing that is through the managers of the decentralized firms but if the managers perception of the performance appraisal is unfair, he is demotivated and unsatisfied. He also loses focus and possibly direction. Going by McGregors Y theory of motivation, this could damage the managers perception of his work. He wants to work and put in his best but if his best is judged against things out of his control, this could lead him to learned helplessness or to leave the firm (Nandan C, 1986). For such an organization whose appraisal system is deemed to be unfair, they would have a high turnover rate. The implications of this are far reaching as harmful managerial behaviour might crop up. With fairness in place, observing the principle of controllability helps managers to pay attention to uncontrollable factors. The responsibility accounting holds them accountable for what goes on in their divisions; controllability principle makes the uncontrollable factors obvious. Managers will direct corrective efforts to these uncontrollable factors (McNally G., 1980). This in turn would help to influence the managers behaviour such that it aligns with organizational goals. The knowledge that his appraisal is a fair one would motivate him to try to exert some influence over these uncontrollable factors. If the influence pays off, then he is one step closer to achieving organizational goals. This also induces him/her to pay more attention to factors previously perceived as uncontrollable but now influenceable because of the effort he has applied (F. Giraud, P. Langevin and C. Mendoza, 2008). In the agency theory framework of management control where all information is used to appr aise the managers performance in line with the controllability principle, the appraisal report highlights the controllable and uncontrollable factors. Senior management can attach rewards to these seemingly uncontrollable factors to ensure that managers do their best to attain them without neglecting other duties necessary for the organizational goal attainment. S. Modell and A. Lee (2001) refer to the influence over seemingly uncontrollable factors when they noted that reliance on controllability principle helps to enhance managerial control of powerful institutional actors such as managers. The empirical study carried out by Frow N, Marginson D, and Odgen S. (2005) at Astoria PLC also points out the fact that factors that cannot be controlled can be influenced with some effort; they found out that the firm uses the AIP (Astoria Improvement Process) to reinforce influenceablity. They noted that the AIP helps the manager retain some form of control where they have only partial contr ollability but the AIP also imposes expectation on the managers. This would ensure that the managers make extra effort to influence these factors to meet the expectation laid up on them. Controllability principle helps to neutralize the effects of uncontrollable factors on a managers performance, thus giving a true picture of the managers efforts. This is another appealing notion of the controllability principle. It has been argued that the organization is a social system that grows in complexity like the biological systems. This complexity brings with it constant changes and in the organizational context, this would mean unforeseen changes that can have positive or negative effects on the efforts of the manager. One of such complexity is the competitive and economic elements. Both of these can affect the managers effort in a positive or negative way. An appropriate example is the financial crisis of 2007-2010 which has caused a downturn in stock prices. This in turn affects the profit and investment levels but the controllability principle neutralizes the effects of the financial crisis on the managers performance. Giraud et al (2008) noted that neutralization of un controllable factors can take two forms; ex-ante neutralization and ex-post neutralization, both of which have the same the same result, neutralizing the effects of uncontrollable factors on the performance of the managers. The Controllability principle provides a reliable assessment of the managers performance. When all uncontrollable factors have been neutralized, the assessment will be based on the efforts of the manager in improving the division under his control. Choudhury (1986) notes this when he says that the results of the division under the mangers control is a combination of the managers efforts and the uncontrollable factors. Separating managers effort from uncontrollable factors provides a better basis for assessment. In the principal agent framework, this would be a very necessary basis for rewards, the principal uses everything in his disposal to appraise the manager but when controllability principle removes the uncontrollable factors, the managers efforts are clearly seen. The rewards can then be based on the managers efforts at controlling the factors that he could to achieve organizational objectives. Ferrara (1964) argues that the controllability principle in responsibility accounting helps the organization to grow in that it helps to locate the errors and mistakes of the organizational members. He argues that errors and mistakes are the stuff of which progress is made . He also argues that controllability is a means of locating those activities and people in the organization in need of help so that assistance can be rendered and scarce resources of the organization would be more utilized. This would mean that controllability principle works in line with the organizational goals and where a positive attitude about it is inculcated in managers, the organization should move at the targeted pace. The responsibility accounting reports will make clear the controllable factors and the uncontrollable factors but amidst the controllable factors, a well prepared report will reveal where there might be problems. These problems can be considered and worked on or used as a base for future st rategic plans. When all errors and mistakes are corrected, they make room for improvement. In spite of these appealing advantages for controllability principle, there have been arguments against its observance in the responsibility accounting. Choudhury (1986) argues that controllability principle is not sacrosanct. Considering the size of big firms, a lot of factors hinder the practicality of the controllability principle. The interdependencies of the divisions within these firms create an unclear line with respect to divisional boundaries and places difficulty on the responsibility accounting process. One such factor is the task complexity of some divisions. If a particular manager works with another divisional manager to accomplish a difficult task, it becomes difficult to appraise the managers efforts because supposedly, the manager with the task had control over the particular task but performance appraisal with controllability principle makes this difficult. The manager had the task under his control but the other manager that helped had no control over the task but had ideas and participated in accomplishing the task. In this aspect Amey (1979) compares organizations to biological systems that grow in complexity. The complex growth makes controllability impossible. Observing the controllability principle in complex organizations is limiting on the innovativeness and the creativity of managers in the organizations. When managers are aware that they are being assessed on controllable factors, they would not be willing to take on risky ventures that have potential benefits for the organization. In their examination of the limitations of controllability principle, Antle and Demski (1988) conclude that the limitations of controllability on organizational growth can be modified through the information content notion. The limitation of the controllability principle is a hindrance on the positive results of team work. M-form organizations require team work to succeed, however, the observance of the controllability principle in the principal-agent framework breeds competition and this affect team work negatively thus a sales manager might have a good idea on how to achieve the tasks of the marketing manager but because he does not want the marketing man ager to do better that him in their performance appraisal, he would not assist or offer advice. Team work is therefore placed at the bottom of the list of useful organizational ethics. On the contrary where both managers would work together without neglecting their divisional duties, they could achieve desired results and if possible, meet their separate targets. The study carried out by Frow et al (2006) supports this fact; their findings revolve around accountability without controllability and the results also shows that the Astoria Plc. encouraged more co-operations because of organizational promotion of greater interdependencies. Another aspect where the observance of controllability principle is limiting is the area of performance evaluation. It limits the use of market measures in evaluating the managers performance. The use of market measures is one of the ways of evaluating senior management employees and the limiting effect of the controllability principle weakens the effe ctiveness of these measures (Merchant, 2006). The limitations of the controllability principle lead to rigidity in organizations. The controllability principle does not allow room for organizational flexibility. It limits the organization to growth based on only controllable factors. Modern day organizations are very dynamic and this constant change is not compatible with the concept of controllability. If controllability principle is been observed in an organization, the organization would not allow change such that it is flexible and easily adaptable to changes in its environment. Amey (1979) argued that businesses needed to maintain flexibility in internal arrangements such that adjustment would not be impeded and its links with its environment would grow stronger. Observing controllability principle in responsibility accounting involves some elements of subjectivity. This occurs when the basis for establishing controllable and uncontrollable factor are unclear. The performance evaluation team will have to set a criterion to use when carrying out an appraisal; this criterion would be based on what they think and probably not what they are aware of. In doing this, they become subjective in the appraisal. This would be perceived by the manager as unfair appraisal. He would view himself as being unfairly treated without consideration of factors contingent upon his performance. As a result of this perception of the performance appraisal, the manager could behave in a dysfunctional way. Such actions would be detrimental to the organizational goals. A manager who perceives an unfair system would also be demotivated. The findings of the research done by Giraud et al (2008) concluded that managers do not want uncontrollable external factors neutralized because of the level of subjectivity involved in it. Similarly, drawing from the study carried out by Modell and Lee (2001) institutional factors affect the controllability principle, in turn these factors affect the efficiency of the responsibility accounting system. The controllability principle is also expensive to maintain in an organization. I would argue that the process involved in ensuring the observance of responsibility principle is not cost efficient. The process would require constant research into the market forces so as to distinguish controllable factors from uncontrollable factors; where it is not possible to make such a distinction, the organization would have to incur more costs to ensure that the performance appraisal system is perceived as fair by its managers. The energies and costs that would be consumed by such a process would be effectively used in another part of the organization where it would be beneficial. Giraud et al (2008) also argues on the difficulty of evaluating uncontrollable factors, they specifically note the difficulty as regards the impact of economic recession. Thus, I would also argue that payment for the services of qualified experts on the distinction between controllable and uncontrollable factors for p erformance evaluation is an unnecessary cost to the organization. Research has also shown that observing the controllability principle leads to dysfunctional behaviour of managers. Hirst (1983) noted that reliance on performance measures that capture uncontrollable factors promote dysfunctional behaviour. This as a result of the managers perception of the performance evaluation system; he wants to avoid the effects of uncontrollable factors and he does that by engaging in activities that do not promote organizational objectives. Giraud et al (2008) mention such activities to include data manipulation, creating slack and developing an excuse culture. He narrows his focus to just the factors that he knows he would be appraised by and where he fails, his self-efficacy is reduced. Observing controllability principle in responsibility accounting can have consequences for organizational goals. It can lead to short termism on the part of manager. In narrowing their focus, managers focus on the components of the performance evaluation system and not on the organizational goals. This would lead to the neglecting of organizational long term goals. Thus, a manager with a long term goal of improved return on investment but with a sales division short term goal of number of user complaints per month and percentage variation from budgets will focus only on reducing the percentage variation from budgets thereby maligning the chances of improving the ROI. This might mean inferior sales strategies that would result in a drop in sales figures which have negative effects on the ROI. Conclusion Theoretically, observing the controllability principle in responsibility accounting has been perceived to have its advantages and disadvantages to the organization. The definition of the controllability principle indicates that there is a clear distinction between controllable and uncontrollable factors. This distinction supposedly makes it easy to observe in responsibility accounting. However, empirical studies reveal that organizations do not fully observe the controllability principle. Findings indicate that there is some sort of continuum that has controllable factors on one end and uncontrollable factors on the other end with varying degrees of control in between. Studies also show that some managers do not see themselves on either end of the continuum but somewhere in the middle. This means that strict observance of the controllability principle is impractical. Choudhury (1986) argues that the responsibility accounting concept should not be hindered by controllability and that it should be interpreted independently of controllability. Moreover, controllability should be defined contingent upon the contexts of the organization. McNally (1980) also argues that controllability can be applied in a modified version. Recent literature also indicates that organizations tend to hold managers for factors that they can influence rather than factors that they can control. This lies somewhere between controllable factors and uncontrollable factors on the controllability continuum. Giraud et al (2008) refer to this as the influencable factors. In addition, the interdependencies of organizations blur the lines separating controllability and other sub-systems in the responsibility accounting system (Hirst, 1983) as well as the uncertainties of the organizational environment. Consequently, I would argue that strict observance of the controllability principle is unrealistic. The modification and the re-definition of the controllability principle is a gradual shift away from the premise of the controllability principle. The difference between controllable and uncontrollable factors is lacking in clarity as regards modern organizations. It also does not align well with the structure of modern day organizations. Similarly, factors that can be influenced today might not be influenced the next day or next operating period because of the unpredictability of the environments of the organizations. Besides, can the ability to influence an event be measured and to what extent can it be measured?