Impact of Organizational Culture on Strategic Advantage

Impact of Organizational Culture on Strategic Advantage Impact of Organizational Culture on the achievement of Strategic Advantages of ERP in Pakistan ABSTRACT This study looks at the relationship that organizational culture has with the achievement of Strategic advantages from implementing Enterprise Resource Planning (ERP) software. A sample of 30 organizations that implemented ERP was used to test the hypotheses. A competing values approach to measuring organizational culture was used to quantitatively measure an organizations culture profile. The results show that the organizations culture is significantly related to the achievement of strategic advantages from implementing ERP 1. Introduction This paper studies the relationship between Enterprise Resource Planning (ERP) and organizational Culture. ERP is buzz word now days with every company implementing from different models coined by different vendors in order to stay in the competition and to ensure that its operations are efficient and effective. Through ERP the organizations are able to achieve low costs of procurement, production, inventory distribution etc hence streamlines whole value chain that includes various primary secondary activities. These are pivotal in making any organization successful and taking it ahead of competition. Furthermore higher turnovers, reduced cycle times, inventory levels and financial operations can be given a face-lift to meet the challenges of the modern global recession the world is observing. ERP refer to the integrated way of carrying out all or major / core operations of the company. Organizations now regard ERP as a vital tool for the enhancement of their business operations by implementing most of its functions if not all of their processes under a single information system in an endeavor to benefit from the strategic advantages that ERP offers. Organizational culture is a vital notion in organizational analysis. In past few years, there has been a lot of focus on the development of organizational cultures that are conducive of achieving better results and higher performance motivational levels of the employees. Organizational culture can be described as an abstract composite of assumptions, values, and artifacts shared by its members [that] can be reliably represented by the valueswhich drive its members attitudes and activities (Howard, 1998, p. 234). The model proposed in this study advocates that there is an essential connection between an organizations culture and the achievement of strategic advantages from ERP. A Competing Values approach to measuring organizational culture is used to provide an empirical measure for an organizations culture (Quin and Spreitzer, 1991). The competing values approach provides a profile of four cultural archetypes occupied by a particular organization. These archetypes are group, hierar chical, developmental and rational cultures. The combination of the archetypes describes the organizations culture profile. The primary question this study attempts to answer is how does Organizational cultural profiles affects the achievement of strategic advantages of ERP. 2. Literature review: This segment will appraise the pertinent Literature touching ERP and Organizational Culture. 2.1 Enterprise Resource Planning (ERP) Enterprise Resource Planning (ERP) is relatively a new concept however now a days almost every organization ranging from small to large enterprise, devotes a major portion of its developmental budgets on the implementation of ERP software. ERP is not merely software but an approach of carrying out business operations in the modern times where technology plays a decisive role in making an organization a success story or failure. However An ERP software system can be described as a set of integrated business applications, or modules, to carry out most business functions, including inventory control, general ledger accounting, accounts payable, accounts receivable, material requirements planning, order management and human resources, among others. (Martin et al., 1999). ERP is a technique to bring all of an organizations data and IS /IT resources under a single Information system (Oliver, 1999). The author affirms that ERP systems evolved to help organizations manage their information t hrough-out the Company, from the plant to the back office, and or the front office. (Oliver, 1999, pg. 12). ERP intends to integrate its core if not all of an organizations processes under a single ERP system. The processes can be seen in terms of a value chain (Porter, 1985), which connects the suppliers to the organization to the customers. For example, imagine a system where the customer orders a product over the Internet (ecommerce). As soon as the customer places the order, it is automatically sent to the manufacturing department, while at the same time sent to the accounting department for billing- The use of materials by the manufacturing department depletes the stock, therefore a parts order is sent automatically to the supplier when reorder points are reached for replenishment of the stock. In traditional systems, time would be required for the sending of the messages between departments, for the reordering of the parts, and the billing of the customer. ERP intends to automate these systems to achieve a number of strategic advantages- Implementation of ERP software can allow an organization certain strategic advantages (Radding, 1999, Stein 1998). The literature tells us that organizations can benefit from greater flexibility, increased efficiency (Radding, 1999), improved communication, Lower operating costs, increased revenue (Oliver, 1999). Reduced cycle times, better collaboration and higher profit margins (Stein, 1998). These strategic advantages affect not only the organization, but can affect all members of an organizations value chain. ERP is a system that seeks to unite all of a value chains disparate processes. An organizations value chain represents all of the different processes that involve organizational resources and that are needed to support the organizations operations. Porter(1985) developed a model of an organizations value chain. This model of the value chain contains 9 processes; 5 primary processes, and 4 support processes. The organizations primary processes involve the production and delivery of the organizations products to the consumer (Bergeron, 1991). The processes involved in the primary activity are inbound logistics, operations, outbound logistics, marketing and sales, and customer service. The organizations secondary business processes represent the support processes for the primary activities and are, administrative coordination and support, human resource management, technology development, and procurement of resources. Implementation of ERP systems where carried a number of strategic nature of benefits, on the other hand it bears extreme risks. The growing numbers of Unsuccessful stories have compelled managers to take a deep look into the causes of it. ERP tries to push the logic that the system has which is conflicting with the Business. It may sometimes also lead to integration where decentralization fragmentation may best suite the organization. Furthermore, ERP may force the organization to go for generic processes than customization. Therefore ERP has to go along with technology and culture (Davenport, 1998). In contemporary organizations the data generation takes place at scattered places and the magnitude of the data is huge. Therefore a real time access to the data becomes imperative for the data in deal with such complex nature of information. ERP aligns all the information into various functions like finance, operations, sales, Customer relation etc subject to the nature of business an organization is into. Enterprise resource planning system (ERP), as a type III IS innovation, has strategic Significance for the organization due to their integration into the core business processes or strategies can directly impact the firms performance (Swanson 1994; Sambamurthy et al. 2003; Sample 1998). Consequently, many companies have started to develop strategy focusing on information technologies, with ERP adoption being a critical thrust (Bharadwaj 2000; Powell and Dent-Micallef 1997; Robey et al. 2002). on the other hand, whereas the firm is on the lookout for competitive advantages by adopting this sophisticated information system, the tangible experiences have reveal ambiguity – some organization are able to reap the true benefits of ERP whereas on the other hand majority of the firms face losses and failed to achieve the desired level of strategic and tactical benefits. (Scott and Vessey 2002). According to the survey conducted by Deloitte, the success rate of ERP implementation is le ss than 20%. Hence it is important for researcher to unlock the mystery of benefit realization in ERP adoption and theorize the important predictors effect on ERP implementation practice (Brown and Vessey 2003). Other than strategic benefit, ERP also contributes toward making an organizational structure more flatter flexible, enabling organization to streamline their management structures and more democratic organization. On the other hand it also involve the centralization of control over information and the standardization of processes, which are attributes more consistent with hierarchical command and control organization with uniform cultures (Davenport, 1998). 2.2 Organizational culture: Culture can be seen from a number of different levels. Of interest to business are the concepts of national culture and organizational culture. National culture is important due to a more global economy where communication technicalities have begun to evolve. It is also important to the study of information systems technology and management. For example, Watson et al. (1994) looked at national culture as king a dimension, in a study looking at Group Support Systems success. This experimental study involved looking at the differences between groups from the U.S. and Singapore. For the majority of the business Literature on culture the level of analysis has dropped to the organization. The importance of studying an organizations culture is, like ERP and BPR, a fairly new concept- An organizations culture can be defined by a number of constructs, such as the symbols, language, ideology, beliefs, rituals, and myths that affect an individuals behavior (Pettigrew, 1979). According to Pettigrew (1979), the culture constructs exist to provide some form of commitment to the established order. Hofstede et al. (1990) proposes a model of culture that is made up of values and practices. The practices reflect member beliefs about symbols, heroes and myths. In an exploratory analysis, Hofstede et aI. (1990) found three factors affecting the values, yet, the core of organizational culture was represented by six dimensions of organizational practices. The dimensions represent opposing ideologies as to what constitutes proper practices. Using the dimensions of organizational practices, Hofstede (1998) identified 3 distinct subcultures within 131 different work groups. The three subcultures represented include a professional subculture, an administrative subculture, and a cus tomer interface subculture. Quinn and Rohrbaugh (1983) developed a quantitative measure of organizational effectiveness, which was later successfully used to study organization culture (see Kalliath et al., 1999, Howard, 1998, Quinn and Spreitzer, 199 1, Zammuto and Krakower, 199 1, Yeung et al., 1991). Quinn and Rohrbaugh (1983) exploratory study revealed that organizational effectiveness cm be represented by three distinct dimensions, a focus dimension (internal vs. external point of view), a structure dimension (flexibility vs. control orientation) and a means vs. ends dimensions. The authors call the resulting approach the Competing Values Approach to measuring organizational culture. The model in figure 2 represents the competing values approach. In figure one, each quadrant represents an ideal type of culture. A particular organization need not be classified exclusively as having one type of culture, but can be considered as containing elements from the four culture types, yet one type may be dominant (Quinn and Spreitzer,1991, Cameron and Freeman, 1991, Yeung et al., 1991). Each culture type is measured using four items, which are aggregated to achieve a culture profile- The core values of the Group culture are belonging, trust and participation, which are motivated by factors of attachment, cohesiveness and membership (Denison and Spreitzer, 1991). Like the group culture, the developmental culture also emphasis flexibility but focuses its attention on the external environment. Productivity, performance, goal fulfillment and achievement are the important f actors for the rational culture. These cultures emphasize the pursuit and attainment of well-defined objectives. Finally, for the hierarchical culture, the focus is on the logic of the internal Organization and the emphasis is on stability- (Denison and Spreitzer, 1991, pg. 6) As the authors state, the motivating factors for this quadrant include security, order, rules, and regulations. A number of studies have been done, looking at and validating this framework. Quinn and Spreitzer (1991) performed a multitrait-multi-method analysis as well as multidimensional scaling on two competing values instruments (one using an ipsative scale measure, the other using a likert type scale measure), The authors found evidence for both convergent and discriminant validity. Zammuto and Krakower (1991) looked for relationships between culture and other organizational variables including, centralization, moral, administrator credibility, conflict, strategic orientation and culture strength- Authors state that evidence for construct validity exists due to the correlation of the competing values measure of cultur e and the other variables stated. Yeung et al. (1991) studied the competing values measure of culture in relation to organizational performance, culture strength and human resource practices- In a cluster analysis, the authors found that organizations from their study could be classified into 5 distinct culture types (or profiles). More recently, the competing values framework was again validated in two more studies (see Howard, 1998, Kalliath, 1999). The next section will look at some of the literature on assimilation and organizational culture change. Denison (1996) gave another perspective of culture by trying to research whether organizational culture and organizational climate were two different points of views or just a matter of perception. He further said that there are similarities differences at the time same time. Measurement of organizational culture is usually carried through qualitative analysis and deals with individuals set of beliefs, shared norms perception. Organizational climate on the other hand is measured through quantitative methods like questionnaire and print outs etc. Other factors also helped to differentiate these two topics in the literature. Culture researchers were more anxious with the progress of social systems over time (Mirvis Sales, 1990; Mohr, 1982; Pettigrew, 1979; Rohlen, 1974; Schein, 1985, 1990; Van Maanen, 1979), whereas climate researchers were generally less concerned with evolution but more concerned with the impact that organizational systems have on groups and individuals (Ekvall, 1987; Joyce Slocum, 1984; Koyes DeCotiis, 1991). The research also addressed to where does this organizational culture climate originates. Chatman (1989) says â€Å"In order for researchers to understand and predict behavior, they must consider both person and situation factors and how these factors interact. Even though organization researchers have developed interactional models, many have overemphasized either person or situation components and most have failed to consider the effects that persons have on situations. Using a Q-sort methodology, individual value profiles are compared to organizational value profiles to determine fit and to predict changes in values, norms, and behaviors†. By this we understand that both the organization individuals beliefs norms compliments each other and have an impact on over organizational environment which people and policies constitutes. Therefore the significance of any single factor can never be underestimated while evaluating the type of profile organization maintains in terms of its culture. Organizational effectiveness have long been a very vital area for the researchers to determine the causal relationship of organizational effectiveness higher level productivity with several variables. Among them organizational culture have well been under the consideration by the researchers. The increase in the research The intensification of research on organizational effectiveness has led to the formulation of theories about factors within an organization that can make a difference in performance. Organizational culture is one such variable that has received much attention in organizational behavior literature (Amsa 1986; Hofstede 1986; Hofstede, Neuijen, Ohayv and Sanders 1990; Jelinek, Smircich and Hirsch 1983; Kilman, Saxton and Serpa 1985; Ouchi 1981; Owens 1987; Schein 1990; Trice and Beyer 1984). This attention is mainly because researchers has postulated that cultural factors play a key role in determining levels of organizational outcomes. A common hypothesis about this r ole suggests that if an organization possesses strong culture by exhibiting a well-integrated and effective set of specific values, beliefs, and behavior patterns, then it will perform at a higher level of productivity (Dennison 1984). The development of theory to guide the definition of organizational culture, therefore, is of primary importance to improving organizational performance, espe- cially because the variables which comprise culture have been postulated to be under the control of organizational leaders (Deal and Kennedy 1982, Ouchi 1981, Owens 1987, Siepert and Likert 1973). Despite concern with achieving improved organizational productivity through fo- cusing on the development of cohesive organizational culture, determining the parameters of this construct has been problematic. The literature on organizational culture taps essential ideas, but the theory and technology to utilize the theory in improving organizations have remained fuzzy (Mackenzie 1986). As Trice and Be yer (1984) have argued, previous research on organizational culture has tended to focus on single, discrete elements of culture, while ignoring the multidimensional nature of culture, that is, a construct composed of several intimately interrelated variables (Schein 1990). Another problem has been that researchers are still not sure whether the association between culture and organizational performance reflects a cause-effect type of relationship (Saffold 1988). In fact, researchers have not really identified what specific variables comprise an effective organizational culture, nor have they provided convincing empirical evidence to suggest that if leaders in organizations increased the amount of time and quality of energy devoted to developing a particular type of organizational culture, then an organization would perform at a higher level of productivity (Barney 1986). There is presently little agreement, therefore, about what the concept of organizational culture means or how it should be observed and measured (Schein 1990). Because of the lack of agreement concerning theoretical formulations about organizational culture, its delineation, and its possible relationship to performance outcomes, no significant body of empirical research exists. Instead, researchers have primarily focused on defining and describing the variables of organizational culture and cautiously suggested a possible relationship between organizational culture and outcomes (Owens 1987). As Mackenzie (1986) argues, organizational culture as a concept may be a useful means of assessing the congruency of the organizations goals, strategies and task organization, and resulting outcomes. Without valid and reliable measures of the critical aspects of organizational culture, however, state- ments about its importance and effect on performance will continue to be based on speculation, personal observations, and case studies (Uttal 1983). As a consequence, management strategies and programs to cre ate organizational change through under- standing the organizations environment and strategically manipulating aspects of its culture will continue to be poorly focused and difficult to implement and evaluate.

The Influence of American Culture in the 1950s and 1960s in Canada Essa

Canada as a nation has been striving to characterize itself as more ?Canadian? for decades. This has included numerous struggles and events such as protests, bans, and the creation of the Massey Commission, to encourage national development in the arts, and support major companies like the Canadian Broadcasting Corporation (CBC) and National Film Board (NFB). However, this has not been an easy task for the Canadian government, as major influences from below the border (the United States) have been captivating the Canadian audiences by large. American media has had a momentous revolutionizing effect on Canada, even through efforts made to define Canada with its own cultural identity. Pop culture in the 1950s and 1960s began to spread and infest the nation from front to back through radio shows, books and magazines, television programs, and even motion pictures. Whether it is culture in terms of political affairs, clothing or the latest musical sensations, the United States has always played the dominant role when it came to who knows what is best, first. Some cases of Americanizati...

Parental Care Essay

It cannot be denied that the development of the society has affected greater or less our lifestyles. Unfortunately, many parents have too little time and pay less attention to their children than in the past. Therefore, the inevitable result is that their kids will suffer. In the first place, people living in a modern world seem very busy with their work. They do not have time to look after their children, so they send children to school, where teachers are required to take responsibility for bringing up children instead of parents. Unfortunately, in some families, children only see their parents only in the evening. They do not have chance to talk or share thoughts and feelings together. According to a recent survey, a child who receives much attention from parents will perform better at school than a child who does not. For that matter, caring for children is necessary for their development. Besides, there are many other factors making parents concern less about their children. Indifference from parents can result from realizing that children are very bad-behaved, or being too disappointed when children get low marks at school. Seriously, in some cases, they hit children, losing the trust from them. Therefore, children are highly likely to commit crimes like robbery or be involved in drug trade. All things considered, I hold the view that children are less looked after by parents than in the past. It is my strong belief that parents should do something to secure a better life for their children.

The Green Revolution - 1629 Words

The human population has been growing exponentially ever since the Industrial Revolution. â€Å"Between 1800 and 2011, population size increased sevenfold† and it is only going to keep growing, reaching 10 billion by 2100 (Lee, 2011). New technologies have allowed societies to advance and multiply quicker than ever before due to new medicines and better access to basic necessities like food and water. The Green Revolution, which took place from the 1930’s to the 1960’s, indicates the development and modernization of agriculture through means of Genetically Modified Organisms (GMO’s), synthetic fertilizers and pesticides, and the distribution of hybridized seeds to other countries; specifically, the third world. This agricultural progress†¦show more content†¦Various dead zones litter not just lakes, but coastal regions as well because of the impure water runoff that leaks into the ocean. The pesticides used to farm fields are full of nutrients and once they enter streams and rivers, they have the ability to produce large algae deposits which take the oxygen and nitrogen out of the water, harming aquatic life. Not only do humans taint about ground water supplies, they also are pumping water out of underground aquifers faster than they can be replenished. Once used up, groundwater is gone from that location forever and people are drawing water at an unsustainable rate. Groundwater is used mainly for agricultural purposes so it does not come as a surprise that the aquifers below large agricultural areas are being depleted at a quicker rate than those not near large crop fields. 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Example Film Studies Essay - Free Essay Example

Sample details Pages: 5 Words: 1468 Downloads: 9 Date added: 2017/06/26 Category Cinematographic Art Essay Type Argumentative essay Level High school Did you like this example? European film movements are most clearly understood as part of the cinema of periphery in relation to popular Hollywood productions. In consideration of examples from one European country, to what extent is this an accurate view? This essay will focus on some of the key movements in British cinema, looking at how they relate to the world of Hollywood. Firstly,I shall look at how British films have found their way into the American and world markets via the London-based company Working Title Films, and to what extent these films are integrated into the Hollywood scene. Secondly, There will be an assessment of the tradition of social realism in British cinema,including the New Wave and Brit Grit movements, and their place in international cinema. Next, I shall look at the documentary movement in British cinema, and its impact on the wider world. One of the most noticeable movements in British cinema in recent years has been the proliferation of the Working Title Films Company. Founded in London by Tim Bevan and Eric Fellner, Working Title has enhanced the profile of British cinema to an unprecedented extent. The screening of Four Weddings and a Funeral in 1994 proved a turning point in the history of British film, proving vastly popular with American audiences,and subsequent productions from Working Title have helped to cement the place of the British Blockbuster in Hollywood. In this way, British cinema has been able to produce films with international mass appeal, and it is probably fair to say that there are more mainstream British films on at the cinema now than there were fifteen years ago. However, it is important to consider that,although there has been an increase in the commercial success of British film,it is still arguably seen as a satellite of Hollywood. For instance, even successful British films are often labelled as art cinema. In an article on Shekhar Kapurs Elizabeth, Julian Hill argues that, Although it does offer entertainment through a fascinating narrative, the film as a whole is presented in a creative way, owing to the amateurish vision of Kapur. (Hill, 2000) Indeed, its relationship to Hollywood is entirely coloured by its status as an art film, and by implication, its partly British origins. Bordwell and Thompson argue that any British film of this type would be viewed as art cinema in Hollywood, as art cinema is a term, used by the US film industry to describe imported films of interest the upper-middle class, educated audiences. (Bordwell and Thompson, 1990) In this respect, British film is still marginalized in relation to Hollywood. Commercial success has been forthcoming, but the very fact that a film is British in origin leads it to be viewed in different terms to those in which a Hollywood movie is viewed. Even the big blockbusters of the Four Weddings ilk are viewed at least partly as foreign curiosities, and crucially they often try to appeal directly to an American audience, for example, containing a token American character. One area in which British cinema has perhaps demonstrated greater independence from Hollywood is in the field of so-called social realism films. There have been many move ments over the different eras which fall into this category, from the New Wave cinema of the 1950s and 60s, such as Room at the Top (1958), to the what have been called Brit Grit films, like Nil by Mouth (1997), and this recurring idea of kitchen sink realism forms an important part of the British cinema tradition. Indeed,it has been suggested that all of these movements are a tradition in themselves(Thorpe, 1999, cited in Lay, 2002) It is in this area that, for many critics,the real essence of British cinema is found. It has been argued that the aesthetics of British realism are defined in terms of opposition to Hollywood spectacle. Visual and acting styles were to be restrained, the emphasis was to be on ordinary people in ordinary settings. (Cook, 1996) In this respect, British cinemais not always a mere satellite of Hollywood, as it also tries to be deliberately antagonistic towards Hollywood ideals. Unlike many of the Working Title films, with their quasi-American lean ings and their use of a highly stylised Britishness, some social realism has sought to challenge this position. For example, in Trainspotting the audience is introduced to a much darker vision of Britain, and one less obviously palatable to Hollywood audiences, than that which is seen in Four Weddings and a Funeral. At first glance, one could argue that much British realism is so idiosyncratic as to be marginalized in the wider world, but films like Trainspotting and The Full Monty show that it is possible to make a film depicting ordinary British life that has mass appeal. However, although this form of cinema apparently demonstrates an indifference to Hollywood conventions, as cook notes above, it is actually not indifference but a form of rebellion. In this sense, British social realism as a part of international cinema can be seen as still subservient to Hollywood, albeit in a more subtle way than some of the other blockbusters. In order for it to be deliberately antago nistic toward the ideals of Hollywood, it is necessary that those ideals must exist,and in that sense, social realist films are peripheral to Hollywood as they fulfil the role of a counter-movement. Alongside realist fiction, a major area of British cinema is the documentary. Arguably Britains major contribution to world cinema, its heyday was in the 1930s. The documentary movement was headed by John Grierson, and funded by the film units of the Empire Marketing Board and the General Post Office. Through landmark productions such as Housing Problems (1935), the movement used its state backing, and freedom from commerce, to highlight many of the social problems of its day, and has been identified as the first movement to have a lasting influence on the art of film (Rotha, 1972). Like the fictional forms of social realism, it demonstrated a freedom from, and to some extent an aversion to, the ideals of Hollywood. However, unlike other forms of social realism, it is often cri ticized for its lack of aesthetics. There was no consistent artistic theory underlying the movement; the film art was to be used as a means to apolitical end. (Guynn, 1975) In this sense, then, not only is there the consideration of the documentary movement being antagonistic to Hollywood, but also the fact that it lacks artistic drive means that it can only form part of a balanced view of cinema. The art of film making is certainly able to deliver important views and to comment on the state of the world, but it is ultimately an art, and in this aspect the documentary movement, as we have seen, was lacking. Therefore, it must necessarily be peripheral since it does not engage the full potential of its genre, rather in the way that apolitical pamphlet usually shows less artistic development than a poem or a novel. In the light of this consideration, one could view the documentary movement and its legacy as a marginal aspect of cinema an important marginal aspect, even a n ecessary one, but nevertheless something that exists as a useful sub-genre and therefore is secondary to Hollywood. In conclusion, it does seem that British cinema is to some extent peripheral to Hollywood. Working Title films have in recent years brought British films into the Hollywood mainstream, but many of the films have contained an Americanised element, or have been seen as art cinema. In this way, even hugely popular British films are in a sense marginal. Social realism has provided an avenue in which British cinema has been able to shrug off Hollywood ideals in favour of showing ordinary peoples lives, and many films of this type have been successful overseas. However, in rebelling against Hollywood in this way, such films can be viewed as peripheral to it in an antagonistic sense. Similarly, the documentary movement rebelled against Hollywood to some extent, and the movements international importance is undoubted, being described as Britains major contribution to world cinema. However, its lack of an artistic aesthetic makes it necessarily marginal in the world of cinema. Film is, at bottom, an art form, and any movement that neglects the artistic element in favour of a political message can only ever be a marginal if important part of the whole. British cinema then, when viewed in an international context, is always peripheral to Hollywood. It is doubtless an important part of world cinema, and has made invaluable contributions to both the art of film and to the tradition of reportage through film, but the dominance of Hollywood in the international scene means that any movement that is outside it is, as a matter of course, a comparatively minor player in world cinema. Don’t waste time! Our writers will create an original "Example Film Studies Essay" essay for you Create order

Symbolic Interactionism In The Shawshank Redemption

As we have studied other perspectives concerning the relation between the Self and Society and their definitions of these terms according to them, we will focus and use Symbolic Interactionism to analyze the movie The Shawshank Redemption (1994). After introducing the the perspective’s paradigm, and explaining it’s three main authors George Meade, Charles H. Cooley and Erving Goffman, we focus on their application to the movie’s principal character, Andy Dusfrene. First by interesting ourselves on prison culture, then on Andy’s sense of Self and finally by comparing it to two of his fellow inmates, Red and Brooks. Symbolic interactionism is a sociological perspective focused on the meaning people associate to objects, events and†¦show more content†¦This explains why things have different meanings according to the situations. Finally, as meaning emerges trough interactions, it is also maintained trough them. As we acquire ways to feel, behave and think through our interactions culture is socially constructed. This explains why for symbolic interactionists, there is no Society, no greater body that controls and determines social norms, we are the ones who trough our interactions, create them. Since our responses to symbols, signs, events and situation are public, we are free to redefine to a certain extent meanings and as new things and objects emerge, we come up with new meanings. It is when we do not use a meaning associated with a symbol, for abstract ideas such as beliefs of values, that they disappear or are modified. This is how symbolic interactionists explain the change in â €˜â€™societies’’ mentalities over time. All of these choices and these interactions implicate a Self, a reflexive process that enables us to formulate, monitor, control and react to our own behaviour, which formation we’ll explain through Meade, Cooley and Goffman. Meade explain the Self-Formation trough role-taking, the process of assuming other’s perspectives, putting ourselves in their positions. He explains this process through three stages. The first one is the play stage, which is acquired through early childhood. Children learn significant symbols, the symbols that have a shared meaning, that will call for the same response for

Auditing and Control Within Organisations

Questions: Assume you are an auditor and are facing the following separate circumstances .All the following items are material .You can assume that management have refused to make any changes necessary to make the financial report true and fair so that the circumstances mentioned still exist. 1. The value of the write off for the Allowance for Doubtful Debts is inadequate .Management are unwilling to adjust it although the amount leads to a material misstatement of Accounts Receivable. The amount of the misstatement is limited to the Receivables and is able to be calculated. 2.A retailer provides a valuation for inventory at sales price less an allowance for sales margin. 3.The Block company has just been advised that its main customer who purchases 45% of its stock has just gone into liquidation.Due to the specific nature of its products Block company is unlikely to find another customer of this size.Block has been starting to have difficulties in making sufficient sales to continue operati ng. 4.The Croucher company has been valuing its buildings using the fair value method .Its buildings are currently shown in the balance sheet at their current market value of 18.5 million. The buildings had originally cost 12 million. 5.The Kaycee company values its inventory at LIFO and is unwilling to change it to FIFO as required by the Australian accounting standards.The amount of the misstatement is known and is limited to its effect on the inventory. Answers: Situation 1 Allowance for doubtful debts is a balance sheet account. It is the reduced from the total receivables of the company. This is regarded as contra assets account. It depicts the best estimate from the management side relating to the unpaid amount. It is the managements estimate that such amount will not be repaid by the customers. It directly affects the working capital of the company if this is understated or overstated. It is the responsibility of the management to record the allowance for doubtful debts properly in the books of account(Auasb.gov.au, 2016). Therefore instead of giving unqualified opinion auditor will give qualified opinion relating to this transaction of the company. A qualified opinion will be given because the amount is restricted to the receivables amount. There is material misstatement in the account which cannot be overlooked(Archive.treasury.gov.au, 2006). Therefore, it is the duty of the management to modify it according to the instructions of the auditor(Auditing and Assurance Standards Board, 2009). If management denies to the changes in the financial statements and auditor has not submitted the report to the board. Then auditor can modify its opinion and state it as adverse opinion. Auditor can take this decision on the basis that management has denied to take the corrective measures according to the relevant standards of the company(AUASB, 2010). Situation 2 Valuation of inventory is done at cost or net realizable value whichever is lower. This treatment is according to the relevant standard. This is the uniform standard on the basis of inventory is to be recorded in the books of accounts. But actually retailer has recorded its inventory at sales price less an allowance for sales margin which is not correct. Inventory is regarded as the largest current asset for any organization. Inventory valuation excludes the cost relating to the selling and administration. It affects the company's current ratio, working capital and current ratio of the company(CPA Australia , 2014). In this case the auditor will issue qualified opinion on the financial statement because inventory is not calculated on the true and fair view. Auditor will give qualified opinion because it is affecting the liquidity position of the company. Thus qualified opinion relating to this transaction is appropriate(CPA Australia, 2014). Situation 3 Third situation is relating to the company in which major customer who purchases the greatest proportion of the company material i.e. 45% of the stock of the company. These major customers went into liquation due to which company has to bear the loss of sales. Moreover right now company is not having any substitute for this customer. Therefore company is having ample of difficulties to continue the sales of the company(CPA Australia, 2016). This condition is hampering the going concern of the entity, which is a big thing for any company. Company has neither the intention nor the necessity to materially curtail its operations in the business. Therefore, auditor should state the mitigating factors due to which effect of the present condition can be minimized(charteredaccountants.com, 2016). When the going concern of the entity is not stable then auditor will give modified opinion. However primary responsibility of the auditor is to state true and fair opinion on the financial statements of the company(charteredaccountants.com, 2016). An auditor while reporting will include an explanatory paragraph also, in which it will describe the event which results into the non stability of the going concern(Standards.org.au, 2016). Moreover, auditor will consider the consideration of the management before stating his opinion over the matter. Thus block company auditor should consider the above stated points while giving his opinion on the financial statements of the company(APESB, 2011). Situation 4 In the given case Croucher company is valuing its building at the fair value method. The building is shown at the current market value in the books of accounts i.e. 18.5 million. However, the original cost of the building was 12 million. According to the standard of fixed assets building is recognized at the original cost. Therefore, it can be said that company has done upward revaluation(Standards.org.au, 2016). This shows that company has not represented its assets on a true and fair basis. In this case auditor will issue qualified opinion(Australian Accounting Standards Board, 2009). Situation 5 The Kaycee Company is measuring its inventory at LIFO basis instead of recognizing them at FIFO basis. According to the Australian accounting standard inventory should be measured at FIFO basis. This states that recognition criteria adopted by the management are not correct. First of all it is the duty of the auditor to inform the management of the company relating to this transaction(Australian Accounting Standards Board, 2009). Auditor will send written representation to the auditor relating to this transaction. Management after considering the written representation of the auditor; modifies the books of accounts accordingly then auditor will give qualified report(Standards Australia Limited , 2015). On the other hand if the management of the company does not consider the auditor's representation then auditor shall give an adverse opinion(Standards Australia Limited , 2015). Overall adequacies of the accounts are hampered if the accounting policy is changed by the management unnecessary(The Institute of Chartered Accountants in Australia, 1998). FIFO method records the inventory in sequence. It is regarded as the most common method and popular method of management accounting. FIFO method is more practical as compared to LIFO. Moreover it is the duty of the company to comply with the accounting standard. Situation 6 The Genome Company while preparing his financial statements does not disclose the related party because of the privacy issues. Related party relationship is regarded as normal feature of business and commerce. It has direct effect on the profit and loss of the company. Financial position of the company can be changed through the related party transactions. Thus it can be said that related party transaction plays a crucial role in determining the business course of action. Related party has an opportunity to enter into the transactions which are not permitted to the unrelated party(Laker, 2016). Thus it makes it materials to disclose the same in the financial statement of the company(Standards.org.au, 2016). Primary responsibility of preparing the accounts as per the relevant standards is the duty of the management. An auditor has secondary responsibility to express an opinion over true and fair view of the financial statements of the company(Australian Accounting Standards Board, 200 9). Audit of financial statements does not relieve management from its primary responsibility i.e. preparation of accounts according to the relevant standards(Archive.treasury.gov.au, 2006). Related party transactions are not independent in nature therefore it increases the responsibility of the auditor. Many transactions relating to the business are within the course of the business but this is not true for every transaction. Related part has the power to operate extensively therefore it is necessary to have true and fair disclosure. Thus auditor should inform management to make the relevant disclosure relating to the transaction. If management agrees and makes amendments according to the auditor then auditor should issue unqualified report(Tomasic, 2016). If manager do not agree with the recommendation and do not make any relevant amendments in the books of accounts; in that situation auditor shall issue qualified report to the Genome Company(Standards Australia Limited , 2015). Through this auditor draws attention of the stakeholders towards the relevant related party transactions of the company. It shows that transactions of the company are affected because of the [presence of the presence of the related party. It is the duty of the auditor to give written representation to the management. If the written representations are considered by the management then auditor can modify its report accordingly. Auditor will identify and assess the various risks relating to the related party transactions(Auditing and Assurance Standards Board, 2016). The auditor will respond towards the assessed risk according to the materiality of the transaction. Thus, it can be said that auditor will present modified opinion in this case(Auditing and Assurance Standards Board, 2016). References APESB, 2011. APES 210 Conformity with Auditing and Assurance Standards. Archive.treasury.gov.au, 2006. Australian Auditor Independence Requirements. Auasb.gov.au, 2016. Australian Auditing Standards. AUASB, 2010. Overview of the revised and redrafted Australian Auditing Standards. AUASB. Auditing and Assurance Standards Board, 2009. Auditing Standard ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards. ASA. Auditing and Assurance Standards Board, 2016. Auditing Standard ASA 720 The Auditor's Responsibilities Relating to. Australian Accounting Standards Board, 2009. Related Party Disclosures. AASB. charteredaccountants.com, 2016. Auditing Standards FAQs. CPA Australia , 2014. A Guide To Understanding Auditing And Assurance. CPA.