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Abnormal Psychology Term
Abnormal Psychology Term Paper: Anorexia Nervosa (AN)
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Brief Introduction on Case Study
Sophia is a 19-year-old female who is currently living with her parents while she attends a local community college. Sophia is experiencing a persistent behavior in eating behavior. Sophia fears gaining weight, and therefore, she does not eat. Sophia’s eating disorder has caused her to have low body weight, dizziness, fatigue and sometimes nausea. She has frequent urination due to her dehydration. Her lowest weight was 70 pounds, which is 10 kgs. (At least 25% of her ideal body weight). Sophia’s parents noticed that she started losing appetite since she was a little girl while in elementary school. Every year during the holidays she would lose her appetite and her food intake would be very low compared to the other members of the family. The parents were very concerned about Sophia because they knew that the daughter may be developing an eating disorder that could cause harmful effects on her health.
Sophia did not change her behavior and as time passed, she started complaining about feeling cold, fatigue, low blood pressure, osteoporosis, fainting, nausea, dizziness, and low body weight. Her parents were not aware that their daughter has an eating disorder that is likely to cause complications on the future of the family. Sophia had been complaining about her low body weight and fatigue, but she did not go to get medical help or treatment because she was too embarrassed and afraid that her family would find out what she was going through.
Nowadays, many people are developing eating disorders like Anorexia Nervosa (AN) due to many factors such as peer pressure, changing social environment, a lack of communication with others, stress and self-starvation practices. To address Sophia’s eating disorder, her parents brought her to the doctor. In the clinic, Sophia was examined, and the doctor concluded that she is suffering from an eating disorder. The doctor diagnosed her with Anorexia Nervosa due to the physical symptoms of low body weight and other physiological problems such as dizziness, fatigue, and nausea. The doctor told Sophia’s parents that she will be hospitalized in order to treat her eating disorder. Sophia was at first reluctant to be hospitalized because of her embarrassment when others would know about her condition.
DSM-5 Diagnostic Criterion
According to the Diagnostic and Statistical Manual of Mental Disorders (5th edition; DSM-5), Anorexia nervosa is the most severe eating disorder that is characterized by a distorted body image and the refusal to maintain minimum weight. Patients with AN are preoccupied with their low body weight, they think they are fat, they try to control their eating and discourage themselves from eating. However, if the patient fails to maintain a reasonably low body weight for an extended period of time, then he or she may be diagnosed with AN. DSM-5 defines maladaptive behaviors as an overall pattern of behavior that includes clinical features of “self-starvation” and “self-induced vomiting”, self-mutilation or engaging in harmful activities (antropophagia). The DSM-5 includes a subtype Diet Induced Anorexia, which is characterized by paraclinical features of self-starvation. In order to diagnose anorexia nervosa, the causes must be known and these causes must play a role in the development of the illness. In this paper, we will explore the possible causes that may lead to developing AN.
Anorexia Nervosa is an eating disorder that can cause a person’s weight to be less than 80% of what it should be for his/her age, height, and gender. People with Anorexia often have obsessions about food and calories, portions sizes etc., are afraid of becoming fat even though they are underweight and have a distorted body image that prevents them from seeing themselves properly (Kästner et al.,2021).
One can easily know that a person is experiencing Anorexia nervosa when he or she is not maintaining a normal weight and has a distorted body image. People who are suffering from this disorder keep their physical appearance as well as their weight as the center of their life. They tend to look at themselves excessively as well as others when they are in public places. They constantly weigh themselves in order to know their correct body weights and they regularly check their body size comparing it with others.
Anorexics may become compulsive exercisers in an effort to control their weight because they have a distorted body image that makes them view themselves as being fat, despite the fact that they are not (Kästner et al.,2021).
Etiology of Anorexia nervosa
The causes of AN are not only moderate but also psychological or biological. The psychological causes of anorexia include the following:
1) A desire to be thin, which is widespread in our culture. This desire may be due to various reasons such as peer pressure, but it also results from a lack of acceptance of one’s physical appearance by oneself.
2) Obsession with body image. Concerns about body image can cause people to develop an eating disorder. Having a high regard for appearance can create unhealthy competition and even lead to mood disorders such as depression or anxiety.
3) Depression is often associated with the onset of anorexia nervosa and other eating disorders. A person may feel depressed and in turn, he or she might try to control their eating. However, when a person does not eat enough to feel full he or she may become more depressed.
4) Substance abuse is also associated with anorexia nervosa and it is likely that the two conditions share a common neural circuitry. Thus, many people recover from substance abuse after overcoming anorexia nervosa.
5) People who are genetically predisposed to being thin may be more at risk for developing anorexia nervosa. This is due to their body perception of what it means to be thin which will lead them deeper into the disorder.
Theorists suggests that there are certain biological and environmental factors that predispose a person to anorexia nervosa (AN). These factors or causes of AN may vary within the population in a variety of ways. Studies have shown that there is a link between AN and genetics. Not all people that have relatives with AN will develop an eating disorder, but these individuals are at a higher risk of developing anorexia nervosa. There is usually no family history of eating disorders evident in the first-degree relatives (parents, siblings) of someone with AN (Reed et al., 2021). However, it has been found in twins studies that there is a strong genetic influence on those who do develop AN. Various research showed that monozygotic twins were more similar than dizygotic twins, suggesting a genetic influence on vulnerability to AN. Twin studies have also shown that there is a strong genetic influence on the development of anorexia nervosa and AN (Dinkler et al., 2021).
AN is a chronic illness and causes people to withdraw from social situations, but there are many other symptoms that develop as well. Withdrawal may be the physical aspect, where individuals refuse to eat or even maintain adequate blood glucose levels and body temperature. Another aspect is the psychological aspect, where individuals find it difficult to be in social situations and communicate effectively with others. These traits put people at risk for developing a psychiatric disorder like anorexia nervosa and lead to further problems.
The article is a compilation of research on the causes and symptoms of anorexia nervosa, as well as a brief overview explaining what it is. This article will help readers understand this condition better. I also hope that it might give those who are struggling with the disorder some idea about how to beat it, should they choose to do so. It is my intention to create awareness and understanding about anorexia nervosa so that people can make informed decisions before making any important decisions or changing their lifestyle in order to avoid its consequences.
Impairment
The physiological symptoms of anorexia nervosa described in this article are extremely common, affecting over 50% of patients. It has a profound impact on their lives and is the principal cause of death from eating disorders. For these reasons it’s important to understand how anorexia nervosa affects each individual patient, as well as to recognize warning signs for those that wish to seek treatment. This can help reduce the number of deaths and prevent future cases of anorexia nervosa.
The main symptoms of anorexia nervosa are inappropriate food control and body image distortion, which can affect many other facets of everyday life. Other common symptoms include amenorrhea; hypersomnia; and orthostatic hypotension. A physician’s discovery of these physical symptoms is often their first indication that a patient has an eating disorder. Anorexia nervosa can occur in individuals of any body type, any sex, and at any age (although the onset is typically earlier in females). Anorexia nervosa has been found to have the highest mortality rate of all psychiatric illnesses (Kästner et al.,2021).
Two major factors are responsible for the increased mortality rate of anorexia nervosa. The first is the patient’s body weight and body mass index. These patients are typically at least 15% below normal body weight, with a BMI of 17 or less. Patients who suffer from anorexia nervosa often weigh 40-50% below normal weight (Kästner et al.,2021). The second factor is the patient’s refusal to seek medical treatment for their eating disorder. In a recent study, 75% of patients did not seek treatment for their illness. In addition, friends and family members of anorexics were not supportive in encouraging them to seek treatment (Herzog, 1994).
Physical complaints that are commonly found in patients who develop anorexia nervosa are excessively dry skin, hair and nails, excessive sweating which causes weight loss, nausea and vomiting that can lead to dehydration. Both men and women are affected by premature osteoporosis and heart muscle weakening. Chronic low blood pressure can cause acute cardiovascular collapse if not treated with medication. The lower the person’s body weight is the greater the potential risk of mortality.
Prevalence Rates
Anorexia nervosa is the primary form of eating disorder and the most severe. It mostly common among the females, typically during the adolescence and early adulthood. Anorexia nervosa starts with self-starvation. The person has an intense fear of gaining weight, they become consumed with body image, and they think that they are fat even though they are actually very thin. This disorder is caused by a combination of social factors, genetic issue, and life events – which could be anything from a traumatic childhood experience to being forced to diet as a child.
The lifetime prevalence rates of anorexia nervosa might be up to 4% among females and 0.3% among males. Anorexia nervosa is usually diagnosed in females. The diagnosis usually happens during adolescence or early adulthood. Research has found that the mean age of onset is between 16 and 18 years old. There are risks to those with anorexia nervosa, including poor health, injury, and death. More so, those with this disorder can have the possibility of taking their own lives because of the severity of their illness. Those with anorexia often lose a lot of weight very fast and even if they gain some weight after a period of time it never seems to be enough for them because everything looks so small to them.
The highest prevalence of anorexia nervosa is between the ages of 13 and 18 years old. The highest point of incidence is between the ages of 12 and 13 years old for girls. Anorexia nervosa is about 90% more common in females than males. The rate of mortality for anorexia nervosa is six times greater than the general population’s mortality rate. Most people with anorexia have a low body weight, but not everyone who has a low body weight has anorexia (van Eeden et al., 2021). Body mass index (BMI) is not a factor that determines whether or not someone has anorexia nervosa – it only tells how much body fat a person has.
Treatment
Different therapeutic interventions have been studied as potential treatments for anorexia nervosa .Cognitive behavioral therapy for people with anorexia nervosa (CBT-AN) is one of the most promising treatments currently available. However, the outcomes of CBT-AN may well be affected by the expectations of patients and their families. This study investigated whether parents of adult patients with AN expect that their children will improve after treatment for AN (Agras, 2019).
Data were collected from parents of children aged 10–16 years attending outpatient clinics for treatment for AN in three hospitals: Emergency Ward 3 in Princeton, NJ; University Hospital at Northwick Park, London, UK; and National Hospital, Singapore. Doctors and nurses treating patients with AN completed a semi-structured interview about their expectations for therapy outcomes following CBT-AN treatment (Agras, 2019). A self-report questionnaire was also used to measure parental expectations. The questionnaire contained items that were scored on a five-point Likert scale; scores on higher scores were indicative of higher expectations. Parents were found to have more positive expectations of children’s improvement after therapy than their doctors and nurses did. This study suggests that parents do expect the improvements they believe will result from CBT-AN, although they may expect these improvements to be slower than other clinicians hold them to (Dalle et al., 2020).
There was another study done by the University of Pittsburgh School of Medicine, which has had many studies published that support CBT. This study focused on the importance of parent involvement in the treatment process. It was found that when positive parental involvement with therapy occurred, children showed less episodes of AN and weight gain than those who did not receive support from their parents (Agras, 2019). Many variables were studied to determine what factors were related to these differences (e.g., number and length of hospitalization, family dynamics).
Adolescents represent a prominent subgroup of individuals with AN. Their treatment approach typically involves psychotherapy in addition to family therapy. The most commonly studied psychotherapeutic method used in the treatment of adolescents with AN is cognitive behavioral therapy (CBT) for anorexic adolescent girls.
However, results from clinical trials of CBT-AN have been only partially positive; thus, there is a need to examine other treatment approaches.
Motivational interviewing is a non-confrontational counseling style used in motivational enhancement therapy (MET) that guides individuals through solving ambivalence and bolstering their motivation to change their maladaptive behaviors (American Psychiatric Association, 2013). Motivational interviewing has been used with adolescents with AN, and the results have been positive. Theoretically, motivational interviewing is based on the assumption that regardless of their motivation to change their maladaptive behaviors, individuals will only change if they engage in an active, objective process of problem solving.
Although there are positive studies regarding the use of motivational interviewing (MI) with adolescents with AN, there is also resistance to this research. Amongst this resistance is the concern that it may be too confrontational in nature, and as a result not be effective. The purpose of this study was to explore the doubts held by adolescents with AN, their parents and clinicians regarding the use of motivational interviewing. Participants in the study were interviewed alone, invited to participate in a diagnosis workshop, and subsequently interviewed about their opinions about motivational interviewing for adolescent girls with AN. The interviews were conducted between February through May 2012.
The selective serotonin reuptake inhibitors (SSRIs) is also another option to treating anorexia nervosa. This medication is also referred to as antidepressants. In many cases, this medication works well for the anorexic patient (Resmark et al., 2019). And then, the medications such as antipsychotics and mood stabilizers are used in conjunction with these types of medications to produce a combination of treatment that often helps improve anorexia nervosa symptoms. Other treatments include cognitive behavioral therapy (CBT) and family-focused treatments or social-skills training that focuses on communication and problem-solving between parents and children about weight issues. This therapy is also referred to as parent-child psychoeducation programs or family psychoeducation programs (Agras, 2019).
References
Resmark, G., Herpertz, S., Herpertz-Dahlmann, B., & Zeeck, A. (2019). Treatment of anorexia nervosa—new evidence-based guidelines. Journal of clinical medicine, 8(2), 153.
Kästner, D., Weigel, A., Buchholz, I., Voderholzer, U., Löwe, B., & Gumz, A. (2021). Facilitators and barriers in anorexia nervosa treatment initiation: a qualitative study on the perspectives of patients, carers and professionals. Journal of eating disorders, 9(1), 1-11.
Dalle Grave, R., Conti, M., & Calugi, S. (2020). Effectiveness of intensive cognitive behavioral therapy in adolescents and adults with anorexia nervosa. International Journal of Eating Disorders, 53(9), 1428-1438.
Agras, W. S. (2019). Cognitive behavior therapy for the eating disorders. Psychiatric Clinics, 42(2), 169-179.
van Eeden, A. E., van Hoeken, D., & Hoek, H. W. (2021). Incidence, prevalence and mortality of anorexia nervosa and bulimia nervosa. Current opinion in psychiatry, 34(6), 515.
Reed, K. K., Abbaspour, A., Bulik, C. M., & Carroll, I. M. (2021). The intestinal microbiota and anorexia nervosa: Cause or consequence of nutrient deprivation. Current Opinion in Endocrine and Metabolic Research, 19, 46-51.
Dinkler, L., Taylor, M. J., Råstam, M., Hadjikhani, N., Bulik, C. M., Lichtenstein, P., … & Lundström, S. (2021). Anorexia nervosa and autism: a prospective twin cohort study. Journal of Child Psychology and Psychiatry, 62(3), 316-326.
Brief Description of Business Concept
Business Concept Report
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Business Concept Report
Introduction
Blanding fresh juice creates an environment where customers can quench their thirst in a naturally fresh drink. As such, my business idea and plans get based on the extensive production of freshly blended fruit juice and online delivery of the product to the market. Therefore, the paper analyzes the business concept report by determining market needs, solutions, proposed business models, competitors, and market plans.
Brief Description of Business Concept
A business concept is construed as a system that describes and defines new business ideas on the business initiative to strategize the production of new products for the customers or create a new company. My business concept gets based on determining ways of online delivery of blended fruit juices to consumers. Online fruit juice delivery is embedded in the ability to focus on the ideas that constitute the business purpose (Talukder, 2019). As such, the concept offers a high-level and quick summary of the organization’s goals, objectives, and missions. Through business concepts, the company can quickly identify the challenges consumer experiences.
The Market Need
My business idea will fill the void in the marketplace by introducing technology to the market. My product will solve the challenge of the low production rate that most businesses have exhibited due to poor infrastructural development. The current business in my surrounding has not introduced artificial intelligence technology in production (Borodavko et al., 2021). As such, the business needs to formulate contemporary technology that will mitigate the detriment of slow production and ineffective communication.
My Solutions
Introducing technology in the production process will enhance effective communication between the employees and management and interaction between the business and the customers. It also creates a mechanism through which data storage systems get technologically improved. Artificial intelligence in production will create a market internationally due to the intensification of communication and order of goods and services through online channels (Borodavko et al., 2021). My products target technology-oriented youths and opt for fast production and delivery of fruit juices. Most importantly, I am the perfect person to introduce the use of technology, especially artificial intelligence, to target my computerized clients hence creating a channel of increased production of blended fruit juices.
My Proposed Business Model
My proposed business models are the direct sales model and the advertising-based model. Direct sales provide an opportunity to deal with the direct client by offering essential goods and services to their satisfaction (Guo & Jiang, 2020). Also, the advertisement-based business model encourages online advertisement through the use of social media technology to reach a large number of target customers. Implementing technological advertising using social media like Facebook and Twitter enables a comprehensive marketing model.
Unique Value Proposition
My product is different from other products because it provides a natural taste of fruits. The blended juice is obtained from natural fresh fruits. An individual would prefer to buy my product because I offer a variety of fruit juices according to the customer’s taste. Also, I employ the new technology by using the electric-driven blender to improve the quality and quality of juice production daily. Notably, the juices are sold at affordable prices, enabling the customers to quench their thirst at a practical cost (Shamsudin et al., 2020). Through the online initiative, I offer door-to-door delivery that gets charged at lower delivery rates.
Succinct Competitive Analysis
My major competitors in the market are Coca-Cola, Pepsi, and Nestle. The competitors provide the manufactured beverages that the clients consider fast food drinks. Majorly, Coca-Cola is vital in marketing because it is already established in global drinks. The weakness of the competitors entails the provision of manufactured beverages that are, to some extent, harmful to human health. Most importantly, the annual revenue of Coca-Cola is $36.59 Billion (Guo & Wen, 2021). In the United States., the market share of Coca-Cola is 43.7%. As such, I need to encourage an active marketing framework through innovative approaches in technology, production, and management to offer customers a variety of fresh fruit drinks to compete favorably with Coca-Cola.
Overview of My market Plan
My market will be critical to success by effectively identifying the target audience. After identifying the target audience, I will use the media mix optimization to target the audience on the ideal platforms like Facebook, Instagram, and Twitter. My target audiences are workers in industries, youths, and students (Chambers, 2021). Through the generation of ads, the target customers will get informed through social media advertisements. Furthermore, social networking and the delivery of brochures physically to target consumers using the existing customers will promote business ideas.
Conclusion
Production and delivery of blended fresh juice is a business that requires a comprehensive analysis of the market and the use of contemporary technology in production and marketing. Analyzing the market entails determining the market needs and highlighting the solution to the business challenges. It also entails the determination of the practical business model for marketing and production, identifying the unique value proposition, overviewing the market plan, and competitive analysis.
References
Chambers, R. (2021). Social media marketing plan: developing an online brand persona. https://www.theseus.fi/handle/10024/171631Shamsudin, R., Zulkifli, N. A., & Zaman, A. K. (2020). Quality attributes of fresh pineapple-mango juice blend during storage. International Food Research Journal, 27(1), 141-149. http://psasir.upm.edu.my/id/eprint/37561/1/15%20-%20IFRJ17900.R1.pdfGuo, R., & Jiang, Z. (2020). Optimal Dynamic Advertising Policy Based on Generalized Advertising Gains. http://2021.cswimworkshop.org/wp-content/uploads/2021/06/cswim2021_paper_56.pdfBorodavko, B., Illés, B., & Bányai, Á. (2021). Role of artificial intelligence in the supply chain. Academic Journal of Manufacturing Engineering, 19(1), 75-79. https://www.ajme.ro/PDF_AJME_2021_1/L11.pdfTalukder, S. (2019). Corporate identity design for Cafe Ava’s fruit juice and drinks. https://repository.au.edu/bitstream/handle/6623004553/24220/AU-Student-Report-Fulltext-24220.PDF?sequence=2Guo, X., & Wen, M. (2021, December). Research on Competitive Strategy of Coca-Cola Company. In 2021 3rd International Conference on Economic Management and Cultural Industry (ICEMCI 2021) (pp. 2879-2885). Atlantis Press. https://www.atlantis-press.com/proceedings/icemci-21/125965872
Management Accounting for Business Decisions
Topic: Management Accounting for Business Decisions
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Introduction
Management accounting is a system mainly utilized by the company managers to collect and analyze any accounting information purposely to be used for planning and reporting company matters. This information offers the managers with a basis to make logic business decisions that enable them to be better and fully equipped in their management roles and control functions. As opposed to financial accountancy information, the management accounting information is often confidential and utilized by the management body, worked out by reference to the requirements of the managers, regular using management information system rather by reference to common financial accounting standards (Management Accounting 1999). This assignment aims to study the changes impacted by Enterprise Resource Planning systems and Online Analytical Processing on management accounting practices.
Background Information
Management accounting has been described as a process that offers relevant information for organizational managers in basis of performance evaluation and planning. Atkinson et al (2001) perceives that, management accounting is a value adding progressing improvement process of operating financial and non-financial information, designing and measuring information system that directs the management actions, creates and holds up the cultural values which are essential in achieving the organization’s goals, motivates behavior and assists in tactical and operating goals. According to the previous researchers, management accounting ought to support organizations’ in ongoing organizational transformation and in making decisions. As brought out by Atkinson (2001), the functions of management accounting comprise of, strategic control, management control, customer and product costing as well as operational control. Operational control offers information regarding the performed tasks. Customer and product costing resolves the products costs and services generated for customers. Management control task assesses the operating unit and the managers work, while strategic control function centers on long term strategic decisions (Management Accounting 1999). Management accounting may also be referred as internal accounting; therefore, management accounting information refers or directs to the accounting information utilized inside the company. By tradition, accounting information has been long considered as financial in its nature. Dissimilar kinds of financial information entail for example, cost of manufacturing goods or services or cost acquired in any department. Nevertheless, management accounting information has commenced to also take in non-financial information subjective measures for instance, customer satisfaction as well as quality (Management Accounting 1999).
Impacts of ERP
Enterprise resource planning systems well known as ERP have made it possible for most organizations to take advantage of their business information. From the introduction in the mid nineteen ninety’s, adopters of enterprise resource planning system have highly increased (Zeng 2003). The major important factor that differentiates enterprise resource planning system from the former generations of information systems like material requirement planning and manufacturing resource planning is that, enterprise resource planning allows the organizations to incorporate business practices and optimize the available resources. As stated by Zeng (2003), an enterprise resource planning system is always flexible and has the capacity to respond to the changing needs that an organization may have in future. This system is able to support a range of organizational processes, as well as covering different modules for instance, materials management, human resource, sales and distribution and financial accounting. An excellent enterprise resource planning system is not limited by the organizational boundaries, that is, it holds up linkages to entities outside an organization (Zeng 2003). However performance of enterprise resource planning does not repeatedly offer any merits for the organization, although there are some noted benefits which include;
Managerial benefits, the enterprise resource planning system with their data analysis and databases capacities can enhance the decision making and performance improvement in operating divisions. Thus enterprise resource planning systems offers planning benefits to the management.
Operational benefits, an enterprise resource planning system computerize daily operational procedures and therefore, one could expect that the system provides benefits in terms of customer service, cost reduction and improvement in productivity (Zeng 2003).
Strategic benefits, an enterprise resource planning system can offer an organization IT- based cutthroat merits by helping in establishment of outside alliance with clients and by promoting business development, differentiation and innovation. This enterprise resource planning system generates an infrastructure which enhances an organization to cope up with future changes and also decline the IT costs and raise the potential to implement other applications.
Organizational benefits, an enterprise resource planning system improves the working patterns, communication and organizational learning among people, hence, improvement in the organizational culture is also attainable (Zeng 2003).
Some researchers have studied the impacts of enterprise resource planning systems implementations on general firm performance and the study of Hunton (2003) disagreed from others because Hunton compared enterprise resource planning system adopters with the non-adopters from different financial companies whereby he came to an identical conclusions as the others-there were no notable improvements in the financial ratios during the subsequent period of assessment.
Impacts of online analytical processing
Online analytical processing (OLAP) is an assortment of techniques that the organization can make use of to accomplish multidimensional analysis and toil with comprehensive data. Generally the online analytical processing enables the user to observe information in a range of dimensional views (Yazdifar 2005). There are online analytical processing systems that support management decision making, budgeting and reporting. It’s very beneficial in any management accounting department for it offers more flexible ways to access the data as compared to data warehouses. Its tools provide more highly developed reporting formats and offers possibilities to view the data from a variety of perspectives thus making the work easier (Yazdifar 2005). Data in online analytical processing environment is normally structured in a departmental format, this means that the department is well able to identify metrics that are pre-computed and hoarded in the online analytical processing system. Online analytical processing facilitates the querying of data, that is, it raises the level of aggregation and also depreciating the level of aggregation. It holds up departmental customization, hence, departments are in a position to come up with their own summaries on the similar data according to their requirements (Yazdifar 2005).
OLAP, ERP Systems and Management Accounting
According to studies, management accounting ought to assist organizations to cope up with coming changes in the business environment. It should enable the organization to recognize the requirements to undertake changes by suggestive of suitable measures (Tin, 2006). Equally very crucial, management accounting should not block the changes by putting an emphasis on performance measures that sustain the status quo. A researcher suggests that management accounting may lead to growth of custom based on former experience. Although these customs will assist the organizational to respond to identical kind of situations as encountered in the former periods, they lessen the organizations capability to respond to latest events (Tin, 2006).
At lower levels, the management accounting systems have traditionally centered on assisting middle level supervisors to supervise floor workers. The routine has, however, shifted from the managers’ supervision on the assistant to self regulating by the assistants (empowerment). At the senior levels, management accounting is used to organize the federal decision making and also to offer information for decision making in the decentralized organization. From this, we can clearly observe that, the online analytical processing and enterprise resource planning systems are being used as a way to assist the organizations to change (Tin, 2006). As laid down from the previous information, organizations performing in a regularly changing business environment calls for real time information which may somehow be structured into multidimensional contexts. Online analytical processing technology allows the user to produce multidimensional presentation of data in a data warehouses and generate cubes that systematize and summarizes the data permitting well-organized analytical querying. According to Jordan (1999), the implementation of an online analytical processing database lessened the time linked to forecasting, distributing and consolidating financial management reports. To add on, the online analytical processing database makes analysis of data more successful and competent, while at the same time lowered the risk of depending on a single individual to sustain the systems supporting the management reporting (Tin, 2006).
Conclusion
As explained from the above information the online analytical processing and enterprise resource planning systems have a direct or indirect impact on the management accounting. In spite of the benefits towards the management accounting, these two systems may also have a limitation. Although in different organizations the enterprise resource planning system implemented had resulted in organizational sovereignty or new tasks, these adjustments had not led to changes in the sense of management accounting (Neely 2001). Hence, the top benefits of these current systems for accounting have only mirrored in enhanced heap processing of documents, whilst no noteworthy improvements can be observed in decision making. A small impact of enterprise resource planning on the management accounting can be well explained by the fact that, a number of organizations who were in their early phase of implementation, were under pressure due to functionality issues which had left less time to dedicate on value adding features like management accounting. In addition the enterprise resource planning system may have a steady role and end up reinforcing the existing management accounting routines instead of developing them (Neely 2001). The impact of the changing business environment on management accounting may in future come with more advanced changes which will improve the management accounting by making the work easier accessible and faster.
References
Management Accounting (1999); The changing role of the management accountant and Its implications for qualification development, September 1998; 76, 8, pp. 68-69
Neely A, M. R. Sutcliff, H. R. Heyns (2001): Driving Value Through Strategic Planning and Budgeting, New York, NY: Accenture.
Tin, H. (2006). Management Accounting Practices And Management Accounts. Retrieved on 26 November 2010, Available at; HYPERLINK “http://webcache.googleusercontent.com/search?q=cache:0INPxMw6QDIJ:www.pafis.shh.fi/graduates/tinho04.pdf+The+Impact+of+the+Changing+Business+Environment+on+Management+Accounting+Systems&hl=en” http://webcache.googleusercontent.com/search?q=cache:0INPxMw6QDIJ:www.pafis.shh.fi/graduates/tinho04.pdf+The+Impact+of+the+Changing+Business+Environment+on+Management+Accounting+Systems&hl=en
Yazdifar, H and Tsamenyi, M (2005): Management accounting change and the Changing roles of management accountants: a comparative analysis between dependent And independent organizations, Journal of Accounting & Organizational Change, Vol. 1, Issue 2.
Zeng Y, R.Chiang H and D. C. Yen (2003): Enterprise integration with advanced Information technologies: ERP and data warehousing, Information Management & Computer Security, Vol. 11, Issue 3 September 1998; 76, 8, pp. 68-69