Mind Styles examined in American Psycho

Desires and fears seem so different, yet are at the root of each other. If you say, â€Å"l want to be loved,† it's the same thing as saying â€Å"I'm afraid I won't be loved. † Bronte's Wuthering Heights and Ford Madox Ford's The Good Soldier manage to show how similar desire and fear truly are. Wuthering Heights is saturated with desire and fear and the two play off of one another in a way that makes them so homogeneous. Similarly, The Good Soldier draws on the desires of many of the characters and in turn the fears, which encapsulate them.Both Bronte and Ford engage with these deas through the use of character, theme, and in a more generic way narration. Desire is linked most commonly with the romance novel, which is what The Good Soldier and Wuthering heights partially allude to. Many scholars classify Wuthering Heights as a gothic novel, even though the story centers around romance and relationships.. Wuthering Heights engages with the concept of desire from its op ening pages. Bronte uses Lockwood's desire for sociability or what could be looked upon as companionship, as an early device for a theme that is continued throughout the novel.The opening lines show Lockwood's opinion of Heathcliff: .. Mr Heathcliff and I are such a suitable pair to divide the desolation between us. A capital fellow! He little imagined how my heart warmed towards him when I beheld his black eyes withdraw so suspiciously under their brows, as I rode up, and when his fingers sheltered themselves, with Jealous resolution, still further in his waistcoat, as I announced my name. (Bronte, 1847,2000:1) The opening lines of the novel show Lockwood relating his first visit to Wuthering Heights, and his initial meeting with Heathcliff. This extract shows the reader how much Lockwood yearns for companionship.The phrase suitable pair suggests that he and Heathcliff are quite similar. However we the reader know that this is far from the case. Heathcliffs abrupt and dismissive ma nner would be enough to deter any individual for want of his company, but this does not seem to perturb Lockwood. Lockwood continues to pay reverence towards Heathcliff coining him as ‘a capital fellow. Taken in its context this phrase suggests that Heathcliff is a first rate person. We can see that in this lonely secluded moor Lockwood seems to overlook Heathcliffs abhorrent nature in favour of his comradery.If we take the less obvious meaning of ‘capital' we can see that this word applied to Heathcliff is appropriate in the sense of someone who has the desire to acquire capital and Heathcliff is Just that, someone who wants to have money and land. Desires in The Good Soldier are similarly expressed through relationships. At the beginning of Dowell's narration he states: If for nine years I have possessed a goodly apple that is rotten at the core and discover its rottenness only in nine years and six months less four days, isn't it true to say that for nine years I poss essed a goodly apple?Ford, 191 5,2010:29) This quote encapsulates everything that is tlawed witn Dowell Narrating the story in retrospect Dowell is aware of all events that have passed, even if it is only through what he has been told from Edward and Leonora. The fact that Dowell compares the couple's relationship to an apple gives one the impression that it is something that will not last for very long. The shiny nature of an apple is the couples' fapde that Dowell does not wish to destroy.Even after learning of Edward's relationship with Florence he still thinks of him as the English gentleman' and has a high opinion of im throughout his narration. Not only is Dowell's desire that of stasis but also of nostalgia. He does not wish to think of the couples' relationship as rotten but only as it was seen from the outside, unblemished and oblivious. It is ironic that Dowell should describe the couples as ‘ four people with the same tastes, with the same desires' even though they are polar opposites of one another (Ford, 191 5,2010:29) .Dowell is a passionless individual whereas Florence will go to any lengths to obtain her sexual desires. Edward and Florence share the same desire of adultery and social status. It would seem that both Dowell and Leonora have the same desire to help facilitate their partner's secret affairs, although in Dowell's case he is completely unaware of it. Ford uses Dowell's naivety as a tool for his desire for things to remain as they are. In Wuthering Heights Bronte uses characterisation to build a foundation for a complex array of desires.According to Phillip Hill â€Å"Desire is marked by the use of language and signifiers, and is a ‘lack for something that is missing: the object of desire† (Hill, 1997:65). Bronte uses Cathys desire for Heathcliff as one of the main focal points of Nellys narrative. Cathys demand is to return to her childhood relationship with Heathcliff. Out of this comes her desire to be with Heath cliff. She states ‘ he shall never know how I love him†¦ because he is more myself than I am Once a desire is obtained then it is no longer remains the object of desire; another object will become substituted in its place

Book Banning Essay

Tony Ballantyne once said, â€Å"The Unprepared will eventually be destroyed; ignorance is no hiding place. † With this he meant that ignoring certain topics in life sets a person up for failure. This is exactly what is happening in public schools by banning books and limiting a child’s variety of reads. Banning books stunts the expansion of the creative and intellectual mind while withholding information on scandalous subjects that are apparent in everyday life. By taking certain books away from students you cap a lid on a child’s perspective of the real world and isolate their minds into what is known as â€Å"safe. †Taking books away from the public eye demolishes the chance for people to think beyond their comfort zones and challenge their minds. Book banning prevents students from extending their minds to foreign concepts and slows the development of their brains by withholding information needed. As Americans we have the right to pick and choose what we do and do not want to read. Books of all subjects deserve the right to be available to all students because every book has a message portray and it’s those messages that further the development of the brain. â€Å"Not every book will be right for every reader, but the freedom to choose for ourselves from a full array of possibilities is a hard-won right that we must not take for granted in this country,† (Platt). Just because a book is put on a shelf does not mean society is forcing you to read it! It’s your freedom of choice to decide what books you want to read, but it isn’t your decision to control what other people read. The choice to read a certain book is all yours and it’s your job to allow other people to choose for themselves. A full selection of books on every topic you can possibly think of is the type of shelf every library should have. One’s mind cannot be challenged by â€Å"playing it safe† with books that take no risk, and you cannot learn from or about topics you have not been exposed to. Book banning tries to hide controversial topics from the adolescent mind but in an attempt to protect the children; we’re simply harming them by limiting their minds. â€Å"It is through fantasy that children achieve catharsis. It is the best means they have for taming Wild Things. † (Bancroft). If we didn’t allow all books to be available for students to choose from than they wouldn’t be able to access the creative sides of their minds. Fantasy created by authors opens doors that unlock a world of creative outlooks in a child, if those books aren’t accessible for students, than art in the future might as well be dead. They say the Earth without Art is â€Å"EH,† if that’s so than libraries that allow book banning are contributing to a future society on earth with a lack of art. Parents banning books are blinding the children of America from issues and risky topics surrounding them in their everyday life. Book banning denies students from engaging in controversial conversation and refuses to open the eyes of the adolescent to the beauties of the natural world around them. â€Å"Books dealing with edgy, dark subject matter such as addiction, abuse, suicide, and teen prostitution can offer young adult readers a broader perspective on the world, but these qualities often make such books and their authors a target for would-be censors† (Manning). Books teach and inform students all over the nation in ways that cannot simply be taught in a classroom. They allow the reader to paint a picture in his/her head and visualize scene by scene. Books questioned for censorship are ones that introduce new concepts for readers which then give them a position on the topic and an opinion of their own. By taking that away from the students, you strip them of their potential of a broader outlook in life. With that also comes the lack of knowledge to understand and accept their peers. Books introduce characters and personalities like ones who surround you daily, but they also provide insight on how to better understand those characters and feel empathy towards them. â€Å"They experience crippling difficulties in school, in social relations and in all matters of self-esteem. They use the language I use in the story and worse because it is all they have to try to match what is inside to the outside world. They need to be recognized, and brought into your fold. Often we adults can’t help them, but you can. I write the stories I write to bring things like this to your attention because I believe if kids who are treated badly are to survive, they will survive through the acceptance of their peers, and that acceptance will come from understanding. † (Cutcher). Parents try to take away books that may contain any ‘inappropriate’ content to shield their child of foreign concepts, but this content labeled as inappropriate is what their children have to face daily. All that book banning is doing is under-educating students about the real world and life as it stands in modern day. In school teachers prepare their students for anything and everything that comes next in their students journey, yet they ban the books that will best prepare them and inform them of the aspects of life never  covered in a Social Studies Textbook. Some may argue that topics in certain books are too corrupting for students to know about, these topics include: graphic language about sex, drinking, and drugs. These very subjects, whether you like it or not, are always going to be a part of life no matter what the situation. Instead of avoiding the topic, parents should inform their children of it so that they are prepared for whatever crosses their path in the future. As care-takers, parents have the duty of setting their child up for success in any way, shape, or form, and by allowing all books to be available to the children of public schools, they’re doing just that. Books shouldn’t be banned from public schools because by limiting the variety of novels on shelves, you limit the horizons of a student’s creative mind. Banning books withholds information on subjects that are thought of as scandalous and controversial and by doing so, under-educates the students who are the future of society.

Organization design (dealing with resistance to change) Assignment

Organization design (dealing with resistance to change) - Assignment Example In this essay, we will focus on the lifecycle of resistance to change to establish the stage at which Bonneville is, at present, with its change strategies. In 2013, Bonneville was first reported to have involved in a discriminative hiring scandal of two veterans. After a conclusive investigation, the U.S Department of Energys Inspector General released its report confirming the scandal (Ted, BPA: Feeds Release Damning Investigation of Bonnevilles Hiring Practices and Management Culture 1). The investigative report stated that, the Portland-based power marketing agency was found to have consistently manipulated the rankings of applicants as well as failing to disclose the inappropriate behavior that led them to discrimination against veterans and other applicants. Going further, the company did not bother to initiate any corrective measures aimed at offering a remedy to the problems. With this report, the pressure to change was mounting and increasing through the courts and warnings of the Department of Energy. After the issuance of this report, the public realized about the scandal and the prohibited practice of this company. At this stage, most of the BPA officials tried as much as they can to distance themselves with the allegation and the DOE procedures (Ted, BPA: Feeds Release Damning Investigation of Bonnevilles Hiring Practices and Management Culture 2). They considered that such procedures and processes were an unnecessary administrative burden. This situation, as we remember, is what led to prohibited personnel practices and went ahead to prevent their disclosure. At the moment, the flaws of BPA had been identified and made public. After two whistleblowers had reported BPA for their flawed and discriminative recruitment practices, both the court and U.S Department of Energy issued strong punishment to the company with warnings to see that they comply with the employment regulations. The veterans have a preference to employment as

Economic Growth Assignment Example | Topics and Well Written Essays - 1500 words

Economic Growth - Assignment Example The per capita income of Cuba is greater than that of Brazil and that explains the reason behind high openness in Cuba as compared with Brazil. This confirms and justifies the correlation coefficient above. This pattern is experienced across most country used in the study. The coefficient 3785.376 is the constant. In interpreting the regression coefficient; an increase in per capita by one unit will result to increase in openness by 52.10041. This supports the earlier correlation results that showed that openness and per capita income exhibit a positive relation across the countries in 2005. However, the correlation and regression gives general conclusions. The fact is that several open countries have high level of income compared to their closed counterparts. Open economies have fewer difficulties in servicing external liabilities, and inadequate incentive to break a promise on external debt, hence making a turnaround in capital flows less likely. The scatter plot below also indicate a similar scenario The regression line is represented by Y=8.886187 + 0.402627X where Y is the level of domestic savings and X is the level of domestic investment. An increase in investment by investment by one unit will increase the level of domestic savings by 0.402627 units. The correlation and regression results show the general relationship that can be deduced from the analysis of the available data. However, some specific relationship can be also be deduced from the data. Out of 110 countries that had no domestic investment, 63 of them had no domestic savings. For example, Liberia, Libya, St. Lucia, Liechtenstein among others had no domestic levels in 2005, and their resultant domestic savings were also zero. However, some countries like Kuwait had zero domestic investment with 57.04595947 savings rate. This shows that domestic savings are not solely influenced by the level of domestic investments in the economy but other factors such as government

Russia Essay Example | Topics and Well Written Essays - 500 words

Russia - Essay Example Soon after the revolution in 1917, Vladimir Lenin was the top leader of the Bolshevik political faction and the Russian nation. Stalin did not loose any chances before Lanin to presented himself as Lenins right-hand man. After Lenins death in 1924, Stalin vociferously defended Lenins legacy (eHow, 1999). During the same time the politburo declared publicly that it would follow a principle of collective leadership which Rykov, Tomsky, Kamenev, Zinoviev, Trotsky and Stalin. Among all of them Stalin using strong, emotive language of praise and worship, gained an early advantage as the orator at Lenins funeral (blacks.veriovps.co., N.D.). In the mean while Stalin terminated the left wing of the party leadership. Soon after Lenins death, Stalin also began a campaign to discredit the "ideological errors" of his main rival for power, Leon Trotsky. And finally, Stalin was successful in driving Trotsky out of the country. This image of loyalty was another major factor Trotsky failed to establish that went in support for Stalin and his ideas was necessary to the winning of the people’s personal favor an which was known to Stalin very clearly (eHow, 1999). Stalin gradually consolidated his power base and, when he realized that he had sufficient strength, he broke his relations with Kamenev and Zinovev. After this when Kamenev and Zinovev recognized Stalins political power, they made amends to rejoined with Trotsky join against Stalin. However, Stalin responded to their attacks on his position with his well-timed formulation of the theory of socialism in one country. Next, Stalin turned his attention to the right wing of the party. As a result Stalin distanced himself from the left and won support from Bukharin and the partys right wing (Library of Congress Country Studies, 1989). Once Stalin made sure that he had neutralized Trotsky by joining himself with the party’s relatively liberal right wing, he again did the similar thing with Bukharin. Stalin

Business Writing Portfolio Essay Example | Topics and Well Written Essays - 1250 words

Business Writing Portfolio - Essay Example The above is, owing mostly to rising gas prices. The Gas prices are unlikely to go down in the near future. Instead, a further rise is expected in the next few months. In order to address the above problem, we feel a need for you to make certain adjustments in your day to day operations. The adjustments are expected to be such that the employees working in the various shifts are allowed to exercise the choice to work lesser hours a day or per week. You may explore the possibilities for the same keeping into account the number of duty roaster change requests you have received in the past few months. We are gladly willing to extend any kind of support and guidance in the matter. Although you are well aware, it is important to point out at this juncture that no new stores are being opened and no stores are being closed down. Thus, the level of competition is expected to remain same. Further, we invite your suggestions on how to address the problem better. You may mail your suggestions a s soon as possible through email or phone on any of the workdays, between 10am through 5pm. Thank you. Warmest regards, XYZ.. Manager Public relations, ABC retail group Message2: Store Employees: A business memo MEMO   To: (Employee Name)   From: (Your name)   Date: (current date)   Subject: Changes in work schedule This is to bring to your notice a change in work schedule that is being planned in next few days. The purpose of this memo is to inform you about the reasons and ways to do so. As you must be aware, owing to rising gas prices, we are experiencing a fall in profits. Besides, you as an employee also must be feeling the strain on your finances due to the same. We have decided to make it less so by allowing you to modify your work schedule and suggest the same to those responsible in your respective sections/departments for planning your duties. The objective is to allow you easy sanction of leaves and also flexible working hours, so that occasional overstaffing can be effectively managed. Full time employees will be allowed to exchange their working hours with any willing full time or part time employees, such that it does not violate the stipulated total number of working hours. This will help consolidate working hours and will require less time and cost in transportation to and from your home to work. To start with you shall work on †¦.(days) for †¦..hours with flexibility to exchange these hours with willing partners with written permission from your section head. The store shall open on Sundays and you are required to work at least four hours this Sunday. You may compensate this with a leave on any other weekday. Message 3: Retail customers: An email message Dear Customer, We are thankful to you for your continued support and loyalty to our retail brand. As part of our constant endeavor to bring the best to our customers, we have planned certain new initiatives that we shall unfold in the coming weeks. Our stores shall be open mo re hours now, so that you may get more time to experience your favorite brand and buy your favorite products at the ongoing deals you always loved. We have introduced more self help counters at the stores, so that you may get relevant product information promptly and require minimal help from our very courteous

Lens Crafters Case Study Essay Example | Topics and Well Written Essays - 500 words

Lens Crafters Case Study - Essay Example The value chain focuses on streamlining both the internal and external factors of the organization and improving on their human resource and product creation. Operation management activities are focused on ensuring an organization addresses specific issues affecting the organization by analyzing the effectiveness of each process undertaken by the organization (Tarun, 2012). Customer experience is improved by how effectively an organization handles both its external and internal operations. In creating an efficient operation administration scheme, one major impediment is creating an evenhanded system monitoring every operation. This could be solved by designing priorities in the operation within the association as Leitner & Sihn (2012) argue. An additional test is how effectual the changes in operation would manipulate customer awareness on an organization. This could be solved by enacting customer research approaches that would allow an organization understand the customer trends in terms of demand and opportunities. Lens Crafters value chain is effective in ensuring that the organization retains a significant competitive advantage in the market. The quality of the value chain has ensured Lens Crafters enjoy a comfortable market position in terms of customer satisfaction. The value chain mostly focuses on putting in place the right human resource team and creating customer satisfaction products. The value chain in Lens Crafters has enabled the organization to monitor and improve on its major operations. The most significant performance measurement strategy on the service delivery design would be consumer reaction and perception of the organization. This could be determined by analyzing the sales or consumer feedback on service delivery. Evaluation of sales and consumer feedback are most appropriate in gauging a service delivery design. The selection of sales numbers is based on the fact that sales depict the accurate consumer perception on a

Bruce Smith is a totally incompetent manager Essay - 1

Bruce Smith is a totally incompetent manager - Essay Example As we move along we will also use other theories and research to substantiate our conclusions. The interpersonal activities of a manager arise out of his status and the formal authority that he has. This category of activities supports the information processing and the decision roles which are the other two activities that manager performs. This is the role in which the manager represents the unit which he heads and becomes the one who symbolizes the unit. Duties must be carried out whether they are social, legal or inspirational. Events must be attended and documents must be signed. There is no evidence in the information provided in the case study to suggest that Bruce might not be fulfilling this role well. In fact his commitment to excellence in the performance of his unit indicates that he fulfills this role very well. This is a decisive role played by a manager particularly with respect to his relationship with subordinates. In the leadership role the manager keeps the subordinates motivated, encouraged and alert. The manager balances the interests of the organization (which he keeps first) with the interests of the employee to ensure effective functioning. I would categorize Bruce as an exceptional leader. ... These are technical skills, human skills and conceptual skills. Peterson & Fleet (2004, pp. 1299) have defined these for us: Technical skills are defined as the understanding of, or proficiency in, specific activities that require the use of specialized tools, methods, processes, procedures, techniques, or knowledge.Human skills are defined as the ability to work cooperatively with others, to communicate effectively, to resolve conflict, and to be a team player.Finally, conceptual skills are defined as the ability to see the organization as a whole or to have a systemic viewpoint Bruce would score highly on technical skills because of his ability to resolve technical issues as indicated by the feedback of his subordinate Stephen Dye who appreciated Bruce's ability to come up with solutions for technical problems like computers or paper or ink. Alex Brown another of Bruce's subordinates has complimented him on his interest in keeping his staff well trained as well as his frankness in giving feedback. Leonard Best tell us about the monthly morning tea awards which is a system that keeps the team motivated and contributes to a good spirit. These soft skills of Bruce give him a high score on human skills which is the second category of skills enumerated by Katz as necessary for managers. The time and energy he devotes to these human activities indicate the high level of priority that he attaches to these activities as well as his belief in the need to keep his team motivated. Liaison: This is the role of the manager which has to do with his networking skills. A positive equation with people with whom there may be no direct working relationship has great rewards and favor result out of these relationships. These kind of networking skills shaping internal and external

Civil Rights in the 1960s Essay Example for Free

Civil Rights in the 1960s Essay Have you ever sat down and wondered to yourself, what it would be like if schools, restrooms, restaurants, and even public transportation were still segregated today? The majority of people who were born after the 1970’s take for granted how lucky we are as a country and nation to have overcome slavery and the steps against racism we have battled are way through. Slavery was ended when Abraham Lincoln wrote the Emancipation Proclamation in 1863 and was later ratified in December of 1865. Though this law ordered the end to slavery it did very little if nothing to stop the racism that was given towards blacks or any other minority. Until the late 1950’s not many presidents or Congressman had tried to legislate civil rights laws. The Civil Rights struggle that heated up to its climax in the 1960’s was neither a simple nor wanted task by any means. Many Presidents tried taking on the civil rights movement starting with Harry S. Truman. Truman was not for racial equality among blacks and often said so, but he wanted fairness and equality before the law (Patterson 378-382). Once Truman got the ball rolling for the first time since Abraham Lincoln, Truman pushed for a Civil Rights bill and the movement quickly started to escalate and it became one of the main issues of American politics. The next man to take office was John F Kennedy; Kennedy acted as though he had plans to address civil rights issues and is known for saying â€Å"Ask not what your country can do for you†¦ask what you can do for your country† in his inaugural address( ). Kennedy’s plans were never met in his short time as president due to assignation in 1963. Kennedy dying meant Lyndon Johnson was the next president to take president and her went on to make the next big civil rights legislation when the Civil Rights Act of 1964 was established. It took the support of millions and the lives of thousands for our country to realize that people should not be segregated because of their ethnicity or color of their skin. One of the first and largest groups of civil rights movement supporters was young people and in particular college students. A college student in 1963 saw a very different daily landscape than a current college student sees today. Today kids grow up side by side with minority kids throughout their daily lives; back then they might have been the lucky few and grown up looking at blacks as equals, but more than likely they viewed them as inferiors, or even just plain animals. Then these young racists knew know better and went away to College and found themselves in one of the first places you could find support of the civil rights movement. There are many reasons to why the ball picked up speed so fast at universities. The first reason being the young people of the 60’s had not lived alongside slaves or indentured servants nor did they see the great depression or WW2 as had many of their parents and politicians of the times, so they had a different view on racism. The young people of the 60’s were viewed by the older generations specially those of the south, as being soft for not having to deal with the hardships they had to such as the great depression and the World Wars ( ). Instead of going to work before graduating high school like people in the1920’s and 1930’s people were graduating high school and even getting jobs. This caused for a more educated and affluent generation which usually runs along with having certain moral standings such as treating people of a different race equally to people of your own. With a generation bigger than ever before and more people going to college than ever before it caused for a huge explosion of self-freedom. There was many different ways students would show there want of freedom (Patterson 407-408). A very common practice in the 1960’s was for blacks and fellow college students to have sit-in’s at all white diners or transportation places. These sit-ins consisted of a group or single African American going in and taking a seat where only whites are allowed to sit and refuse to leave. Hundreds of sit-ins occurred around the nation and many taking place on university campuses run by students themselves. Several of these sit-ins are famed for the effectiveness they afterwards achieved and others for the violence that was caused upon the protestors (Patterson 382-386).The most famous case is the story of Rosa Parks. Rosa Parks was on a public bus in the racist Montgomery, Alabama when the bus driver asked her to give her colored seat to a white man, because the white section was full. Rosa refused to get out of her seat and it resulted in her getting arrested. Rosa was not the first African American to refuse leaving her seat for a white person but she was viewed by th e NAACP as the best case to fight in court.( ) In the famous words of Jesse Jackson, â€Å"In many ways, history is marked as before and after Rosa Parks. She sat down in order that we all might stand up, and the walls of segregation began to come down( ).The support of white students to follow fellow African American students to sit-ins was not always there. Local and national news stations started to air live footage of what was happening on the streets to protestors of segregation. The emotion put on a young college student when they see one of their peers that attend college to get an education just like them gets blasted with a fire hose from ten feet away or gets viciously attacked by police dogs. This picture caused thousands of other students to want to fight for change as well. Along with the new access to live feed news there were people such as Martin Luther King Jr. who were doing all they could to paint the realistic picture of the life of an American black man during segregation. Luther got his point across in multiple ways including his famous memoir, â€Å"Why We Can’t Wait†, in this memoir he explains how horrible the everyday life of an African American in America can be and how politicians for years have just looked over the horrific treatment of blacks and that it has been too long and the time is now(King Jr 11-13). Besides the sit-ins occurring across the nation African Americans and whites were also organizing marches to protest segregation as well. Along with the marches inspiring speeches such as Martin Luther King’s famous â€Å"I Have a Dream† speech were given. King’s 17 minute speech that was given in front of over 250,000 Americans on the steps of Lincoln Memorial, is one of the most well-known and moving speeches in American history(Patterson385-386). A large number of the people in the crowd were college students, due to the appeal Martin Luther King drew from young people. He gained this appeal by talking of equality of races and the chance for any man or woman to become whatever they pleased and not be held back due to race, religion or any other difference a person may have. While students saw the abuse blacks were taking simply for the color of their skin they started to join together on marches and attending civil rights rallies. The more the King, Thurgood Marshall, Rosa Parks, and many others protested and spread the word of unfair treatment the more support of younger generation people began to support the civil rights movement. Another reason for the large involvement of college students within the civil rights movement of the 1960’s was due to the dramatically growing amount of student organized groups that were fighting for true democracy and equality to all. One of these organizations was the Students for Democratic Society (SDS). SDS was founded in 1960 but had roots dating to the early 1900’s; the goal of SDS was to mainly protest and voice the message that equality to all and peaceful means makes a successful country ( ). SDS was not the only organization that was taking big steps to get the civil rights movement moving, there were hundreds if not thousands of organizations that were meeting about and protesting the civil rights movement. These groups were known for telling young people what they wanted to hear and some even became militant groups. Membership in these organizations grew drastically once Lyndon Johnson started sending more and more troops into Vietnam. The Vietnam War itself had little impact on the civil rights movement of the United States, but it did however portray the world image that America was not going to let communistic governments take control of countries and deny their own people of civil rights. Many Americans did not agree with the war and saw it was neither the time nor the place to go and fight a war on foreign soil when the devastating effects of WW2 were still in the back of people’s minds. The largest critic of the war was overwhelming young people, they saw themselves as the ones being sent to die for a reason that was not worthy of American lives. Though segregation and a war in Asia seem to have little in common on the surface, during the reform of the 1960’s they found each other going hand in hand. Many African Americans of the United States believed that if we were fighting in a foreign country to reserve their people’s civil rights, then they would soon get their civil rights protected as well. They were mistaken and by this and the huge support of the anti-war movement and the animosity growing against the current segregation laws molded into one giant movement. This movement being carried by young people, who saw the possibility of change, carried throughout the nation and became the biggest civil rights movement in American history since abolishing slavery (Patterson 413-422). Now that we have an idea of what growing up with segregation looks like and how it can split a nation in two, I think I can say that joining the activist movement when it began in the 1960’s was almost a no brainer to many young people of that generation. They had a tremendous amount of pressure from their fellow black peers to be viewed as equals, they had an unwanted war fueling a large part of the country, and they were also a generation that believed in change and ending the horrible acts that were committed under segregation. With all the pressures from outside sources and the generation as a whole going through a freedom crisis, college students came together and became the perfect torch barrier’s for the civil rights movement.

Personal Constructs Theory Essay Example for Free

Personal Constructs Theory Essay \Kelly offered a fresh and enlightening means of understanding human psychology. He presented personal construct theory as a complete, innovative and elaborated abstraction of how people make sense of their world and themselves. It is unique since it can be seen as metatheory, a theory about theories. It holds that people anticipate events by the meanings or interpretations that they place on those events. Kelly called these interpretations personal constructs. His philosophical position, called constructive alternativism, assumes that alternative interpretations are always available to people. Simply, it means that our interpretation of the future are subject to revision or are bound to change. In this manner, a person construe their world from different angles and whatever that angle is, it may not be the right angle in the future. Kelly believed that people construe events according to their personal constructs rather than reality. He also postulated that a person is, in some way, a scientist or vice versa. People generally attempt to solve everyday problems in much the same fashion as scientists; that is, they observe, ask questions, formulate hypotheses, infer conclusions, and predict future events and because scientists are people, their pronouncements should be regarded with the same skepticism as any other data. His assumption was human behavior is shaped by the way people anticipate the future and the constructions made earlier are replaced later in life. Accordingly, it is somehow true to myself. In the simplest experience, when I was in elementary, I wanted to become Pharmacy no matter what it takes or how long will it take. My perception was to go to college earning a pharmacy degree which in essence is the construction I made personally. Then, I went to high school, unexpectedly, I changed my mind. Even though I hold on to my dream of being a Pharmacy, I wasn’t able to reach that because I’ve changed, my wants change. As to the 11 Supporting corollaries postulated by Kelly such as (1) Construction Corollary, a search for repeated themes – replications (2) Individuality Corollary, individuals differ from each other in terms of how they interpret events (3) Organization Corollary, constructs are interrelated and subsuming (4) Dichotomy Corollary, constructs are bipolar and finite in number (5) Choice Corollary, movement in a direction which elaborates the construct system and leads to definition or extension (6) Range Corollary, a construct is applicable for a range of events (7) Experience Corollary, systems change through validation and invalidation (8) Modulation Corollary, permeability of constructs allows the assimilation of new events (9) Fragmentation Corollary, sub-systems of constructs may not be logically related (10) Commonality Corollary, similarity of others is based on similarity of construing. (11) Sociality Corollary, relating to others is successful when the person understands others construing. Among these corollaries, arising from individual’s experience, I consider Individuality Corollary as very true to myself. Kelly’s Individuality Corollary, which states that a person differ from each other in their own constructions of events, stresses how unique the individual is or how individual differences can be visualize.

Benefits of Technological Innovation in Business

Benefits of Technological Innovation in Business 1.0 INTRODUCTION Advances in information systems and technology (IS/IT) are re1garded as major sources of improvement in the competitive position of firms and industries (Mitropoulos and Tatum, 2000). However, the benefits from technological advances depend on the extent to which these technologies are utilized. Indeed, information is becoming critically important in achieving strategic competitive advantage, particularly in todays competitive environment (Claudia, 2005). This proclamation has led organizations to adopt the most advanced enterprise technology to innovate for a change because organizations that maximize and leverage their information assets have a strategic advantage over their competitors (Claudia, 2005). The ability to speed up making decisions, improving operations performance, managing customer profitability as well as increasing the level of control to management are the core benefits to be considered by decision makers when implementing IT/IS. The rapid emergence of enterprise systems has made applications such as enterprise resource technology (ERP) to be among the most popular technologies used in the industries. Despite its importance to decision makers and also researchers in discovering how the emergence of enterprise systems contributes to organizational performance, there is uncertainty about IT payoff and accountants involvement in determining business and information strategy of an organization. The typical judgmental by organizations on investments of IS/IT is always to battle competition by improving productivity, profitability and quality of operations. Hence, to understand the organizations decisions to innovate always remain as the critical topic of discussion among IS/IT scholars particularly when it relates to the perceptions of accountants as the internal provider of information. Historically, organizational innovations were distinguished process from product innovations (Zmud, 1982; Robey, 1986; Swanson, 1994) and further differentiated between administrative and technological process innovations (Robey, 1986; Swanson 1994). Accountants play a significant role as the internal provider of information for business operations and for competitive positions in the market. Accountants are also described as the gatekeeper of the financial markets (Wallman, 1995). Without information expertise of accountants, businesses would not be able to evaluate their cost and profit position, gauge product or business unit performance or to plan for future financial success (Brecht and Martin, 1996). Traditionally, accountants were trapped on standard financial reporting or financial-related information and having historical orientation (Mia, 1993) to support management in making decisions. However, as information technologies grow more advanced and competitive pressure for innovation increased, the responsibility of accountants to furnish decision makers with valuable information in making intelligent decision becomes very crucial. Therefore, accountants must quickly response to this evolving information environment to mak e sure on the efficient business, information strategy and competitive positions in the industry Most of prior researches have extensively addressed and explained the phenomenon about IS/IT innovation (Rogers, 1983), the perspective of users acceptance of new technology (Davis, 1986) and its impact on organizational competitive advantage (Barney, 1991). Indeed, there are various literatures on IS/IT acceptance among researchers (Gallivan, 2001; Rogers, 2003; Swanson and Ramiller, 2004; Zhu, Kraemer and Xu, 2006) and IT-payoff (Brynjolfsson, 1996; Bharadwaj, Bharadwaj and Konsynski, 2000; Devaraj and Kohli, 2000). However, interdisciplinary research between two different schools of thought that discussed issues on information technology and accounting has been given less attention to date. Hence, this research is intended to discover, understand and explain the basis for enterprise systems innovation and accountants involvement in determining the information and business strategy of an organization. In this case, a grounded theory approach is adopted with the aim to explore the o pportunities for accountants to contribute on enterprise systems innovation that leads to the following research questions: What drives organizations innovate for the latest technology? How does it give impact on competitive position of an organization? 2.0 THE EVOLUTIONARY PROCESS OF ENTERPRISE SYSTEMS The evolution of enterprise systems began in the 1950s as inventory control systems (Yen, Chou and Chang, 2001), where the manufacturing systems main focus was to handle inventory control in order to replace the traditional inventory concept. Later, bookkeeping, invoicing and reordering have been introduced to support business operations and management (Yen et al., 2001). Material requirement planning (MRP) was then developed in the 1960s with an objective to translate the master production schedule into requirements of raw material planning and procurement. Subsequently, manufacturing resource planning (MRPII) has evolved into a more advanced system with the objective to optimize the production process and distribution management (Yen et al. 2001). It has been extended to include areas such as corporate finance, personnel management, engineering process and business process management. The robust development of MRP II has encouraged IT experts to develop more advanced technologies such as enterprise resource planning (ERP), supply-chain management (SCM) and customer relationship management (CRM) over some period of time to leverage information about strategic enterprise management, improving operations performance, managing customer profitability, human resource and supply chain information and improving direct/indirect business process (William and William, 2003). These technologies are more sophisticated and efficient in handling multiple business units such as sales and operations planning, inventory/materials management, manufacturing, purchasing, order processing, accounting and finance, human resources, customer relationship management, supply chain management and more. However, due to some limitations particularly in analytical decision-making, these systems could not facilitate the decision support function (Chou et al., 2005). In the 1990s, much adoption of IS/IT was focused on the enterprise systems. The benefits over decisions to adopt IS/IT are basically on cost reduction, transactional efficiency, internal process management, back and front end process automation and transactional status visibility. As businesses continue to use enterprise systems for a growing number of functions, they face the challenge of processing and analyzing huge amount of data into intelligent decision-making. Although current enterprise systems could integrate business transactions data for organizational planning, essentially, it would not support management particularly on analytical and decision support process. The changing of business requirements, new technologies and the software vendors development capabilities has enforced the enterprise applications continue to emerge. The emergence of Business Intelligence (BI) tools in the early 2000s, where its main function is to extract valuable information from existing enterp rise systems, is anticipated to improve organizational performance and competitive advantage (Davis, 2002) and with its capability in conveying intelligent decisions for decision makers (Buytendijk, 2001; Golfareelli and Cella, 2004). Hence, the relevant and suitability of enterprise systems innovation towards competitive position of a firm remain favourable topics of discussion between scholars as it reflects IT-payoff or return on investment of an organization. 3.0 PRIOR RESEARCH The literature provides different definitions of innovations: Rogers (1976) defines innovation as an idea, practice or object perceived as new by an individual or other relevant unit of adoption which is communicated through certain channels over time among the members of a social system. Tornatzky and Klein (1982) define it as an idea, practice or material artifact perceived to be new by the relevant unit of adoption. Swanson (1994) defines information system innovation as innovation in the organizational application of digital computer and communications technologies. Swanson (1994) added that organizational innovation refers to the adoption of an idea or behavior that is new to the organization that is adopting it (Daft, 1978). It is further defined as the first or early use of an idea by one set of organizations with similar goals (Becker and Whisler, 1967, quoted by Daft, 1978). Meanwhile, in the year 2000s scholars have defined information system innovation as: Gordon and Tarafdar (2007) describe that innovation process comprised of three broad stages: initiation, development and implementation (Damanpour, 1991; Utterback, 1971; Zmud, 1982). Initiation involves activities leading to an organizations decision to adopt or attempt to adopt an innovation. Motivation could be poor financial or operational performance (Kanter, 1982; Tushman and OReilly, 1997), internal self-criticism combined with a strategic focus on proactive business innovation (Nonaka, 1988; Tushman and Nadler, 1986). Development involves design and development of product and process innovations planned in the initiation stage. This stage has activities such as idea generation and problem solving (Tushman and OReilly, 1997), rapid information process and fast decision making (Eisenhardt and Tabrizi, 1995), new information is acquired from competitors (Tushman and OReilly, 1997) and customers (Drucker, 1998) and connected with existing knowledge (Galbraith, 1982) to create new product/processes. Implementation involves activities surrounding the adoption and assimilation of innovations designed and developed during the ‘development stage. Process and product redesign leads to changes in different processes and control systems (Davenport, 1993), effective and reasonably strict control systems are required for efficiently accomplishing the administration and co-ordination activities necessary for implementation of the innovation (Galbraith, 1982). Innovating with IT, according to Swanson and Ramiller (2004), is a journey that involves four core processes: comprehension, adoption, implementation, and assimilation. First, organizations collect and interpret information from their environments about the existence and basic idea of an IT innovation. Second, this comprehension effort informs organizations decisions on whether to adopt the innovation, plus the articulation of supporting rationales. Third, where adoption is actually pursued, the innovation is deployed—hardware and software are installed, business processes are changed, users are trained, and so on. Fourth, in due course the innovation becomes assimilated into the routines of organizational work systems. Wang and Ramiller (2009) further define IT innovation as an information technology perceived as new by the adopting organization (Rogers 2003; Swanson 1994). Their perspective on innovation is oriented towards adopters and organizations innovate with IT by appl ying new IT to their business processes. Therefore, in this research, enterprise systems innovation could be defined as enterprise systems that comprised an integrated planning and resource management system that coordinates information across all enterprise functions (Bendoly et al, 2008) and the capability of the systems to provide valuable information for managements in determining the business and information strategy of an organization. In recent years, there are a number of researches that examine the organizational adoption of IS/IT, IT payoff and its impact on organizational performance. IT adoption contributes to various competing models that have been tested in several industries (either services or non-services) and are different in terms of methodological approach, conceptual models and constructs, such as a research model on user acceptance of citation database interface (Lin et.al, 2009), mobile wireless (Kim et.al, 2009; Qi et.al, 2009), internet banking (Lee, 2009a), online trading (Lee, 2009b) and more. Indeed, there are various literatures on IT adoption and acceptance among researchers (Gallivan, 2001; Rogers, 2003; Swanson et.al, 2004; Zhu, Kraemer and Xu, 2006, Qi et al, 2009; Kim and Garrison, 2009) and IT-payoff (Brynjolfsson, 1996; Bharadwaj et. al, 2000; Devaraj et. al, 2000). Within this broad area of investigation, there are several streams of research. One stream of research focuses on individ ual acceptance of technology by using behavioural intention as a dependent variable (e.g Davis et.al, 1989; Bhattacherjee, 2001; Bhacttacherjee and Premkumar, 2004; Zhu et.al, 2006). The other streams have focused on implementation success at the organizational levels (Grover, 1998; Karahanna et.al, 1999) and task technology fit (Goodhue and Thompson, 1995). However, due to the nature of the research designs employed, these streams of research have not attributed the effect of usefulness of information from enterprise systems innovation and its impact on organizational performance. Furthermore, scholars have documented many studies that examine the relationship between investments in technology and its payoff in terms of enhanced organizational performance (Brynjolfsson and Yang, 1996; Kohli and Devaraj, 2003). There is evidence that there are significant differences among studies in terms of the level of analyses, methodologies employed, variables and contexts examined. Many economic studies (Roach, 1987; Morrision and Berndt, 1991) observed a negative relationship between technology-related variables and performance. At the industry level, the results were mixed with some studies documenting a positive impact of technological investment (Kelley, 1994; Siegel and Griliches, 1992) while other studies by Berdnt and Morrison (1995) and Koski (1999) detect no significant advantage to IT investment. At a more detailed organizational level, Diewert and Smith (1994), Hitt and Brynjolfsson (1995) and Dewan and Min (1997) present results indicating a positive relations hip between technology and performance. In this research, information use is tightly related to the technology that provides access to such information. The limitations of the enterprise systems as well as resource constraints on managerial time devoted to information search such as accessing, understanding, transforming and consolidating the information would give the impact on how effectively information use can be converted into strategic results (Bendoly and Cotteleer, 2008). Indeed, IS/IT research concerned with how to design more useful IS for organization (Legris, Ingham and Collerette, 2003; Elbeltagi, 2005; Jeyaraj, Rottman and Lacity, 2006). However, a useful IS/IT is not one that is simply used by individuals or organizations or the one that possesses specific desirable characteristics (such as output information quality, functionality or interface structure). Rather a useful IS/IT is one which can and does support collective action through the nature of the relationship between technological attributes, individ ual users and organizationally situated tasks (Diez and McIntosh, 2008). Consequently, many prior researchers have struggled to show the direct impact of IT with other disciplines such as accounting on organizational performance. However, several recent studies have shown that the fit between accounting and IT has significant impact on performance (Chan et al, 1991; Cragg et al, 2002) where firms that consider their IT strategy with business strategy perform better than those who do not. Raymond et al (1995) found that firms that align their organizational structure and IT structure also perform better than firms that do not. In another study, Bergeron et al. (2001) found that fit between strategic orientation, organizational structure, and strategic IT management had an impact on firm performance. The issues of matching information requirements and enterprise systems capabilities and also the impact of this matching on performance are important questions which are part of a general debate in accounting information system field (e.g. Galbraith, 1973; Tush man and Nadler, 1978; Van de Ven and Drazin, 1985). Accountants are the internal providers of information to decision makers and accountants must adapt to the competitive pressure and increase their ability to leverage information assets in order to contribute for more effectively to managerial decision making. Therefore, as IS/IT grows more advanced, accountants must react quickly to the changes and need to create and apply non-financial information to achieve organizational performance. Hence, this research will discover the impact of usefulness of information through enterprise system innovation and to investigate the accountants involvement in determining the information strategy of an organization. 4.0 RESEARCH METHODOLOGY The classification of this research is mainly a grounded theory approach as it seeks to understand and explain social phenomenon related to the involvements of accountants on enterprise system innovations in determining the business and information strategy of an organization. This research is not to predict as used by positivists or just to have a subjective explanation or interpretation, but this research is expected to come out with unique explanations that constitute to the theory building and/or to come out with a variation of existing theories for modification to be able to fit into the context of the phenomenon of interest. In order to discover the ontological and epistemological aspects of the social inquiry, the method used in this research is important to be realized. In this study, the epistemology adopted is interpretivism and the qualitative research methodology is used to generate explanations on the phenomenon under study. Grounded theory was first developed by Glaser and Strauss (1967) and could be best defined as a qualitative research method that uses a systematic set of procedures to develop and inductively derive grounded theory about a phenomenon (Strauss Corbin, 1990). In such a way, grounded theory is suggested to be inductive rather than deductive. Basically, the purpose of grounded theory is to organize many ideas from analysis of the data (Strauss, 1967) and to build a theory that is faithful to and justified the area under study (Strauss and Corbin, 1990). The theory developed is not necessarily intended to stand-alone but could be related to existing theories within a field and therefore it will strengthen the current understandings of the phenomena in question. Strauss (1967) summarized grounded theory procedures as the systematic analysis of documents, interview notes or field notes by continually coding and comparing data that produced a well-constructed theory. Hence, Strauss and Corb in (1994) noted that the major difference between this methodology and other approaches to qualitative research was its emphasis upon theory development. Although the collaboration works between Glaser and Strauss have contributed to the development of grounded theory, they show some differences on the epistemological aspects between them (Glaser, 1978, 1992; Strauss, 1987; Strauss Corbin, 1990), which have resulted in the ‘Straussian and ‘Glaserian models (Stern, 1994). The Glaserian approach on qualitative data analysis was said to have the preconceptions or positive perspective on doing grounded theory while Straussian approach has a realistic epistemology into empirical inquiry through grounded theory. Furthermore, Glaserian beliefs were to be more positivism about the objective and external reality, while Straussian beliefs were based on the assumption of having an unbiased position in collecting data and use certain technical procedures to ensure the participants express their own perception (Glaser, 1992; Strauss Corbin, 1990). Based on these two beliefs of grounded theory, the author has chosen Straussian approac h as the qualitative data analysis method in her research due to the following reasons: i) this research did not use comparative methods in the development and understanding of grounded theory as introduced by Glaser (2001); ii) to construct a theory by looking at the perceptions of the participants, analysis of the data and to understand what they tell or the participants realities; iii) Strauss views on human beings as the active agents in their lives and brought notions for human agency, emergent processes, social and subjective meanings, problem-solving and the open-ended study of action to grounded theory (Charmaz, 2007). Moreover, qualitative approach adopted in this research also seeks answers to a question, uncovers social behavior, and understands the interaction between organizations and technology that produces findings which are not determined in advance. Qualitative enquiry examines data which are narrative and non-numeric that emphasize on the qualities of entities, on process and meanings that are not experimentally examined or measured in terms of quantity, amount, intensity or frequency (Denzin and Lincoln, 2005). Cassel and Symon (2004) cited that qualitative research is used when researchers would like to understand a circumstance in terms of how and why it occurs. The aim of qualitative methodology is to described and analyze the culture and behavior of humans and their groups from the point of view of those being studied and to collect and analyze data which is uncountable (Cassell and Symon, 2004). In this research, enterprise systems innovation is an emerging issue in the business en vironment. The unique characteristics of the system, for example, a system for data analysis and reporting that provides managers with better analytical and reporting functions which enable them to make intelligent decisions for strategic positioning should be discovered. In view of the above, interpretive research has gained increasing acceptance in the information technology research (Sahay, 1997; Klein and Myers, 1999) as it focuses on producing an understanding of the context of the information systems and the process whereby the information systems influence and is influenced by the context (Walsham, 1993). Therefore, the rationale for choosing the qualitative methodology and grounded theory approach in this research is again reflected to the purpose of the study. 5.0 DATA AND METHOD In this research, grounded theory was developed through data obtained from case studies, involving two private sector companies in Klang Valley, Malaysia. The selection of companies were based on recent technologies adopted in the organizations such as SAP systems and these companies were classified as among the active users of the enterprise application systems. The purpose of using case study as a method of data collection is because the researcher would like to achieve deeper understanding on the process within and outside of the context. According to Yin (1994), data collection for case study may come in a variety of sources for examples documents, archival records, interviews, direct observation, participant-observation and physical artefacts and in-depth interviews are the most important source of case study information (Yin, 1994). The strength of an interview is that it focuses directly on the topic to be discovered (i.e the enterprise systems innovation and accountants invol vement in determining the business and information strategy of an organization, as opposed to survey method). Glaser (2001) stated that grounded theory is mainly used for qualitative research. However, when combining methods like grounded theory and case study as data collection method, the utmost care must be exercised to ensure that the norms of case study research do not distort true emergence for theory generation (Glaser, 1998). For example, Yin (1994) stated that theory development prior to the collection of any case study data is an essential step in doing case studies. Based on the statement addressed by Yin (1994), it contravenes from the principle of grounded theory whereby data collection and analysis as a procedure on theory development. Therefore, when combining grounded theory and case study as a way of collecting data, the methodology driving the investigation should be clearly specified. In view of the above, grounded theory was used as an overall methodology to study data obtained from case studies and to drive data acquisition activities within the case study. Indeed, the reasons for using the grounded theory approach were consistent with the three main reasons suggested by Benbasat (1987) for using a case study strategy in information systems research as follows: i) The research can study information systems in a natural setting, learn the state of the art, and generate theories from practice; ii) The researcher can answer the questions that lead to an understanding of the nature and complexity of the processes taking place; and iii) It is an appropriate way to research a previously little studied area. For these reasons, seeking to generate theory grounded in case study data was a particularly appropriate strategy in this research. Table 1 provides some detailed information about the cases. The interviews were held with Chief Financial Officer, Chief Technology Officer, Finance Manager, Accountants and Information Technology Officer. Interviewees were selected to ensure both varieties across disciplines and consistency across cases. They were also selected on the basis that each had an important role with respect to enterprise systems innovations and accountants involvement in making the implementation a success. Meanwhile, the sampling technique used in this research was purposeful sampling. Patton (1990) stated that a qualitative inquiry typically focuses in depth on relatively small samples and uses purposeful sampling, as opposed to quantitative methods that typically depend on larger samples selected randomly. Patton (1990) added that the logic and power of purposeful sampling, is that one can learn a great deal about issues of central importance to the purpose of the research. The unit of analysis in this research is the organizations and holistic (according to Yin 1994, holistic is a single unit of analysis). The selection of organizations as unit of analysis instead of individuals, dyads or groups is to ensure that the answers to research question will be achieved. In this research, literal replication and multiple cases with holistic design were used to allow for more generalizability and transferability rather than the single case design. The reason of selecting literal replication was due to the researchers wishes to obtain as much information as possible in investigating the phenomenon of enterprise systems innovations and the accountants involvement in determining the business and information strategy of an organization until no new information emerges. The appropriate sample size for qualitative research was answered by ‘theoretical saturation (Glaser Strauss, 1967; Strauss Corbin, 1998). Theoretical saturation, according to Glaser Strauss (1967) and Strauss Corbin (1998), occurs when no new or relevant data seems to emerge regarding a category where the category is well developed in terms of its properties and dimensions demonstrating variation and the relationships among categories are well established and validated (Strauss Corbin, 1998). A schedule of interviewees is provided in Table II. In total, six interviews were undertaken. The interviews lasted about fourty five minutes to an hour on an average. Each interview was preceded by a brief explanation on the purpose of the research and the broad area of interest. The key instruments that were used for collecting evidence were open-ended questions and were asked in a naturalistic manner. These were designed to draw participants interpretations of their day to day actions as they affected and were affected by their perceptions on enterprise systems innovations and the accountants involvement in ensuring the business and information strategy of an organization. With the consent from the interviewees, all interviews were tape-recorded. Tape recording helps to prevent the researcher from being too occupied writing notes during the interview so that the researcher could concentrate on the issues discussed (Yin, 1994). Short notes during the interviews were taken and six i nterviews were transcribed. Table I: Company Profiles Table II: Interviewee Details 6.0 DATA ANALYSIS Using Strauss and Corbins (1990) approach, data was analyzed through various stages of coding to produce an ordered data set which was integrated into a theory. The process of deriving the categories from the interviews was driven by the criteria of open, axial and selective coding (Strauss and Corbin, 1990). Open coding is the early conceptual names assigned to data fragments (Lockee, 2001) and is the process of selecting and naming categories from the analysis of the data. This initial stage of data acquisition would describe the overall features of the phenomenon under study. In this research, the categories emerged from the open coding of interview were identified mostly through line by line analysis. Variables involved in the phenomenon were then identified, labeled and categorized in an outline form so that the researcher could see and understand the processes. To ensure the internal consistency, the emerging categories were compared between interviewees and notes being taken. The next step of coding process is axial coding. According to Strauss and Corbin (1990), axial coding is the process that relates the categories to subcategories. In axial coding, data were put together in new ways and this was achieved by utilizing a coding paradigm (i.e. a system of coding that seeks to identify causal relationships between categories). The aim of the coding paradigm is to make explicit connections between categories and sub-categories. This process is often referred to as the ‘paradigm model and involves explaining and understanding relationships between categories in order to understand the phenomenon to which they relate (Strauss and Corbin, 1990). The final procedure was the process of selective coding. Selective coding involves the process of selecting and identify Benefits of Technological Innovation in Business Benefits of Technological Innovation in Business 1.0 INTRODUCTION Advances in information systems and technology (IS/IT) are re1garded as major sources of improvement in the competitive position of firms and industries (Mitropoulos and Tatum, 2000). However, the benefits from technological advances depend on the extent to which these technologies are utilized. Indeed, information is becoming critically important in achieving strategic competitive advantage, particularly in todays competitive environment (Claudia, 2005). This proclamation has led organizations to adopt the most advanced enterprise technology to innovate for a change because organizations that maximize and leverage their information assets have a strategic advantage over their competitors (Claudia, 2005). The ability to speed up making decisions, improving operations performance, managing customer profitability as well as increasing the level of control to management are the core benefits to be considered by decision makers when implementing IT/IS. The rapid emergence of enterprise systems has made applications such as enterprise resource technology (ERP) to be among the most popular technologies used in the industries. Despite its importance to decision makers and also researchers in discovering how the emergence of enterprise systems contributes to organizational performance, there is uncertainty about IT payoff and accountants involvement in determining business and information strategy of an organization. The typical judgmental by organizations on investments of IS/IT is always to battle competition by improving productivity, profitability and quality of operations. Hence, to understand the organizations decisions to innovate always remain as the critical topic of discussion among IS/IT scholars particularly when it relates to the perceptions of accountants as the internal provider of information. Historically, organizational innovations were distinguished process from product innovations (Zmud, 1982; Robey, 1986; Swanson, 1994) and further differentiated between administrative and technological process innovations (Robey, 1986; Swanson 1994). Accountants play a significant role as the internal provider of information for business operations and for competitive positions in the market. Accountants are also described as the gatekeeper of the financial markets (Wallman, 1995). Without information expertise of accountants, businesses would not be able to evaluate their cost and profit position, gauge product or business unit performance or to plan for future financial success (Brecht and Martin, 1996). Traditionally, accountants were trapped on standard financial reporting or financial-related information and having historical orientation (Mia, 1993) to support management in making decisions. However, as information technologies grow more advanced and competitive pressure for innovation increased, the responsibility of accountants to furnish decision makers with valuable information in making intelligent decision becomes very crucial. Therefore, accountants must quickly response to this evolving information environment to mak e sure on the efficient business, information strategy and competitive positions in the industry Most of prior researches have extensively addressed and explained the phenomenon about IS/IT innovation (Rogers, 1983), the perspective of users acceptance of new technology (Davis, 1986) and its impact on organizational competitive advantage (Barney, 1991). Indeed, there are various literatures on IS/IT acceptance among researchers (Gallivan, 2001; Rogers, 2003; Swanson and Ramiller, 2004; Zhu, Kraemer and Xu, 2006) and IT-payoff (Brynjolfsson, 1996; Bharadwaj, Bharadwaj and Konsynski, 2000; Devaraj and Kohli, 2000). However, interdisciplinary research between two different schools of thought that discussed issues on information technology and accounting has been given less attention to date. Hence, this research is intended to discover, understand and explain the basis for enterprise systems innovation and accountants involvement in determining the information and business strategy of an organization. In this case, a grounded theory approach is adopted with the aim to explore the o pportunities for accountants to contribute on enterprise systems innovation that leads to the following research questions: What drives organizations innovate for the latest technology? How does it give impact on competitive position of an organization? 2.0 THE EVOLUTIONARY PROCESS OF ENTERPRISE SYSTEMS The evolution of enterprise systems began in the 1950s as inventory control systems (Yen, Chou and Chang, 2001), where the manufacturing systems main focus was to handle inventory control in order to replace the traditional inventory concept. Later, bookkeeping, invoicing and reordering have been introduced to support business operations and management (Yen et al., 2001). Material requirement planning (MRP) was then developed in the 1960s with an objective to translate the master production schedule into requirements of raw material planning and procurement. Subsequently, manufacturing resource planning (MRPII) has evolved into a more advanced system with the objective to optimize the production process and distribution management (Yen et al. 2001). It has been extended to include areas such as corporate finance, personnel management, engineering process and business process management. The robust development of MRP II has encouraged IT experts to develop more advanced technologies such as enterprise resource planning (ERP), supply-chain management (SCM) and customer relationship management (CRM) over some period of time to leverage information about strategic enterprise management, improving operations performance, managing customer profitability, human resource and supply chain information and improving direct/indirect business process (William and William, 2003). These technologies are more sophisticated and efficient in handling multiple business units such as sales and operations planning, inventory/materials management, manufacturing, purchasing, order processing, accounting and finance, human resources, customer relationship management, supply chain management and more. However, due to some limitations particularly in analytical decision-making, these systems could not facilitate the decision support function (Chou et al., 2005). In the 1990s, much adoption of IS/IT was focused on the enterprise systems. The benefits over decisions to adopt IS/IT are basically on cost reduction, transactional efficiency, internal process management, back and front end process automation and transactional status visibility. As businesses continue to use enterprise systems for a growing number of functions, they face the challenge of processing and analyzing huge amount of data into intelligent decision-making. Although current enterprise systems could integrate business transactions data for organizational planning, essentially, it would not support management particularly on analytical and decision support process. The changing of business requirements, new technologies and the software vendors development capabilities has enforced the enterprise applications continue to emerge. The emergence of Business Intelligence (BI) tools in the early 2000s, where its main function is to extract valuable information from existing enterp rise systems, is anticipated to improve organizational performance and competitive advantage (Davis, 2002) and with its capability in conveying intelligent decisions for decision makers (Buytendijk, 2001; Golfareelli and Cella, 2004). Hence, the relevant and suitability of enterprise systems innovation towards competitive position of a firm remain favourable topics of discussion between scholars as it reflects IT-payoff or return on investment of an organization. 3.0 PRIOR RESEARCH The literature provides different definitions of innovations: Rogers (1976) defines innovation as an idea, practice or object perceived as new by an individual or other relevant unit of adoption which is communicated through certain channels over time among the members of a social system. Tornatzky and Klein (1982) define it as an idea, practice or material artifact perceived to be new by the relevant unit of adoption. Swanson (1994) defines information system innovation as innovation in the organizational application of digital computer and communications technologies. Swanson (1994) added that organizational innovation refers to the adoption of an idea or behavior that is new to the organization that is adopting it (Daft, 1978). It is further defined as the first or early use of an idea by one set of organizations with similar goals (Becker and Whisler, 1967, quoted by Daft, 1978). Meanwhile, in the year 2000s scholars have defined information system innovation as: Gordon and Tarafdar (2007) describe that innovation process comprised of three broad stages: initiation, development and implementation (Damanpour, 1991; Utterback, 1971; Zmud, 1982). Initiation involves activities leading to an organizations decision to adopt or attempt to adopt an innovation. Motivation could be poor financial or operational performance (Kanter, 1982; Tushman and OReilly, 1997), internal self-criticism combined with a strategic focus on proactive business innovation (Nonaka, 1988; Tushman and Nadler, 1986). Development involves design and development of product and process innovations planned in the initiation stage. This stage has activities such as idea generation and problem solving (Tushman and OReilly, 1997), rapid information process and fast decision making (Eisenhardt and Tabrizi, 1995), new information is acquired from competitors (Tushman and OReilly, 1997) and customers (Drucker, 1998) and connected with existing knowledge (Galbraith, 1982) to create new product/processes. Implementation involves activities surrounding the adoption and assimilation of innovations designed and developed during the ‘development stage. Process and product redesign leads to changes in different processes and control systems (Davenport, 1993), effective and reasonably strict control systems are required for efficiently accomplishing the administration and co-ordination activities necessary for implementation of the innovation (Galbraith, 1982). Innovating with IT, according to Swanson and Ramiller (2004), is a journey that involves four core processes: comprehension, adoption, implementation, and assimilation. First, organizations collect and interpret information from their environments about the existence and basic idea of an IT innovation. Second, this comprehension effort informs organizations decisions on whether to adopt the innovation, plus the articulation of supporting rationales. Third, where adoption is actually pursued, the innovation is deployed—hardware and software are installed, business processes are changed, users are trained, and so on. Fourth, in due course the innovation becomes assimilated into the routines of organizational work systems. Wang and Ramiller (2009) further define IT innovation as an information technology perceived as new by the adopting organization (Rogers 2003; Swanson 1994). Their perspective on innovation is oriented towards adopters and organizations innovate with IT by appl ying new IT to their business processes. Therefore, in this research, enterprise systems innovation could be defined as enterprise systems that comprised an integrated planning and resource management system that coordinates information across all enterprise functions (Bendoly et al, 2008) and the capability of the systems to provide valuable information for managements in determining the business and information strategy of an organization. In recent years, there are a number of researches that examine the organizational adoption of IS/IT, IT payoff and its impact on organizational performance. IT adoption contributes to various competing models that have been tested in several industries (either services or non-services) and are different in terms of methodological approach, conceptual models and constructs, such as a research model on user acceptance of citation database interface (Lin et.al, 2009), mobile wireless (Kim et.al, 2009; Qi et.al, 2009), internet banking (Lee, 2009a), online trading (Lee, 2009b) and more. Indeed, there are various literatures on IT adoption and acceptance among researchers (Gallivan, 2001; Rogers, 2003; Swanson et.al, 2004; Zhu, Kraemer and Xu, 2006, Qi et al, 2009; Kim and Garrison, 2009) and IT-payoff (Brynjolfsson, 1996; Bharadwaj et. al, 2000; Devaraj et. al, 2000). Within this broad area of investigation, there are several streams of research. One stream of research focuses on individ ual acceptance of technology by using behavioural intention as a dependent variable (e.g Davis et.al, 1989; Bhattacherjee, 2001; Bhacttacherjee and Premkumar, 2004; Zhu et.al, 2006). The other streams have focused on implementation success at the organizational levels (Grover, 1998; Karahanna et.al, 1999) and task technology fit (Goodhue and Thompson, 1995). However, due to the nature of the research designs employed, these streams of research have not attributed the effect of usefulness of information from enterprise systems innovation and its impact on organizational performance. Furthermore, scholars have documented many studies that examine the relationship between investments in technology and its payoff in terms of enhanced organizational performance (Brynjolfsson and Yang, 1996; Kohli and Devaraj, 2003). There is evidence that there are significant differences among studies in terms of the level of analyses, methodologies employed, variables and contexts examined. Many economic studies (Roach, 1987; Morrision and Berndt, 1991) observed a negative relationship between technology-related variables and performance. At the industry level, the results were mixed with some studies documenting a positive impact of technological investment (Kelley, 1994; Siegel and Griliches, 1992) while other studies by Berdnt and Morrison (1995) and Koski (1999) detect no significant advantage to IT investment. At a more detailed organizational level, Diewert and Smith (1994), Hitt and Brynjolfsson (1995) and Dewan and Min (1997) present results indicating a positive relations hip between technology and performance. In this research, information use is tightly related to the technology that provides access to such information. The limitations of the enterprise systems as well as resource constraints on managerial time devoted to information search such as accessing, understanding, transforming and consolidating the information would give the impact on how effectively information use can be converted into strategic results (Bendoly and Cotteleer, 2008). Indeed, IS/IT research concerned with how to design more useful IS for organization (Legris, Ingham and Collerette, 2003; Elbeltagi, 2005; Jeyaraj, Rottman and Lacity, 2006). However, a useful IS/IT is not one that is simply used by individuals or organizations or the one that possesses specific desirable characteristics (such as output information quality, functionality or interface structure). Rather a useful IS/IT is one which can and does support collective action through the nature of the relationship between technological attributes, individ ual users and organizationally situated tasks (Diez and McIntosh, 2008). Consequently, many prior researchers have struggled to show the direct impact of IT with other disciplines such as accounting on organizational performance. However, several recent studies have shown that the fit between accounting and IT has significant impact on performance (Chan et al, 1991; Cragg et al, 2002) where firms that consider their IT strategy with business strategy perform better than those who do not. Raymond et al (1995) found that firms that align their organizational structure and IT structure also perform better than firms that do not. In another study, Bergeron et al. (2001) found that fit between strategic orientation, organizational structure, and strategic IT management had an impact on firm performance. The issues of matching information requirements and enterprise systems capabilities and also the impact of this matching on performance are important questions which are part of a general debate in accounting information system field (e.g. Galbraith, 1973; Tush man and Nadler, 1978; Van de Ven and Drazin, 1985). Accountants are the internal providers of information to decision makers and accountants must adapt to the competitive pressure and increase their ability to leverage information assets in order to contribute for more effectively to managerial decision making. Therefore, as IS/IT grows more advanced, accountants must react quickly to the changes and need to create and apply non-financial information to achieve organizational performance. Hence, this research will discover the impact of usefulness of information through enterprise system innovation and to investigate the accountants involvement in determining the information strategy of an organization. 4.0 RESEARCH METHODOLOGY The classification of this research is mainly a grounded theory approach as it seeks to understand and explain social phenomenon related to the involvements of accountants on enterprise system innovations in determining the business and information strategy of an organization. This research is not to predict as used by positivists or just to have a subjective explanation or interpretation, but this research is expected to come out with unique explanations that constitute to the theory building and/or to come out with a variation of existing theories for modification to be able to fit into the context of the phenomenon of interest. In order to discover the ontological and epistemological aspects of the social inquiry, the method used in this research is important to be realized. In this study, the epistemology adopted is interpretivism and the qualitative research methodology is used to generate explanations on the phenomenon under study. Grounded theory was first developed by Glaser and Strauss (1967) and could be best defined as a qualitative research method that uses a systematic set of procedures to develop and inductively derive grounded theory about a phenomenon (Strauss Corbin, 1990). In such a way, grounded theory is suggested to be inductive rather than deductive. Basically, the purpose of grounded theory is to organize many ideas from analysis of the data (Strauss, 1967) and to build a theory that is faithful to and justified the area under study (Strauss and Corbin, 1990). The theory developed is not necessarily intended to stand-alone but could be related to existing theories within a field and therefore it will strengthen the current understandings of the phenomena in question. Strauss (1967) summarized grounded theory procedures as the systematic analysis of documents, interview notes or field notes by continually coding and comparing data that produced a well-constructed theory. Hence, Strauss and Corb in (1994) noted that the major difference between this methodology and other approaches to qualitative research was its emphasis upon theory development. Although the collaboration works between Glaser and Strauss have contributed to the development of grounded theory, they show some differences on the epistemological aspects between them (Glaser, 1978, 1992; Strauss, 1987; Strauss Corbin, 1990), which have resulted in the ‘Straussian and ‘Glaserian models (Stern, 1994). The Glaserian approach on qualitative data analysis was said to have the preconceptions or positive perspective on doing grounded theory while Straussian approach has a realistic epistemology into empirical inquiry through grounded theory. Furthermore, Glaserian beliefs were to be more positivism about the objective and external reality, while Straussian beliefs were based on the assumption of having an unbiased position in collecting data and use certain technical procedures to ensure the participants express their own perception (Glaser, 1992; Strauss Corbin, 1990). Based on these two beliefs of grounded theory, the author has chosen Straussian approac h as the qualitative data analysis method in her research due to the following reasons: i) this research did not use comparative methods in the development and understanding of grounded theory as introduced by Glaser (2001); ii) to construct a theory by looking at the perceptions of the participants, analysis of the data and to understand what they tell or the participants realities; iii) Strauss views on human beings as the active agents in their lives and brought notions for human agency, emergent processes, social and subjective meanings, problem-solving and the open-ended study of action to grounded theory (Charmaz, 2007). Moreover, qualitative approach adopted in this research also seeks answers to a question, uncovers social behavior, and understands the interaction between organizations and technology that produces findings which are not determined in advance. Qualitative enquiry examines data which are narrative and non-numeric that emphasize on the qualities of entities, on process and meanings that are not experimentally examined or measured in terms of quantity, amount, intensity or frequency (Denzin and Lincoln, 2005). Cassel and Symon (2004) cited that qualitative research is used when researchers would like to understand a circumstance in terms of how and why it occurs. The aim of qualitative methodology is to described and analyze the culture and behavior of humans and their groups from the point of view of those being studied and to collect and analyze data which is uncountable (Cassell and Symon, 2004). In this research, enterprise systems innovation is an emerging issue in the business en vironment. The unique characteristics of the system, for example, a system for data analysis and reporting that provides managers with better analytical and reporting functions which enable them to make intelligent decisions for strategic positioning should be discovered. In view of the above, interpretive research has gained increasing acceptance in the information technology research (Sahay, 1997; Klein and Myers, 1999) as it focuses on producing an understanding of the context of the information systems and the process whereby the information systems influence and is influenced by the context (Walsham, 1993). Therefore, the rationale for choosing the qualitative methodology and grounded theory approach in this research is again reflected to the purpose of the study. 5.0 DATA AND METHOD In this research, grounded theory was developed through data obtained from case studies, involving two private sector companies in Klang Valley, Malaysia. The selection of companies were based on recent technologies adopted in the organizations such as SAP systems and these companies were classified as among the active users of the enterprise application systems. The purpose of using case study as a method of data collection is because the researcher would like to achieve deeper understanding on the process within and outside of the context. According to Yin (1994), data collection for case study may come in a variety of sources for examples documents, archival records, interviews, direct observation, participant-observation and physical artefacts and in-depth interviews are the most important source of case study information (Yin, 1994). The strength of an interview is that it focuses directly on the topic to be discovered (i.e the enterprise systems innovation and accountants invol vement in determining the business and information strategy of an organization, as opposed to survey method). Glaser (2001) stated that grounded theory is mainly used for qualitative research. However, when combining methods like grounded theory and case study as data collection method, the utmost care must be exercised to ensure that the norms of case study research do not distort true emergence for theory generation (Glaser, 1998). For example, Yin (1994) stated that theory development prior to the collection of any case study data is an essential step in doing case studies. Based on the statement addressed by Yin (1994), it contravenes from the principle of grounded theory whereby data collection and analysis as a procedure on theory development. Therefore, when combining grounded theory and case study as a way of collecting data, the methodology driving the investigation should be clearly specified. In view of the above, grounded theory was used as an overall methodology to study data obtained from case studies and to drive data acquisition activities within the case study. Indeed, the reasons for using the grounded theory approach were consistent with the three main reasons suggested by Benbasat (1987) for using a case study strategy in information systems research as follows: i) The research can study information systems in a natural setting, learn the state of the art, and generate theories from practice; ii) The researcher can answer the questions that lead to an understanding of the nature and complexity of the processes taking place; and iii) It is an appropriate way to research a previously little studied area. For these reasons, seeking to generate theory grounded in case study data was a particularly appropriate strategy in this research. Table 1 provides some detailed information about the cases. The interviews were held with Chief Financial Officer, Chief Technology Officer, Finance Manager, Accountants and Information Technology Officer. Interviewees were selected to ensure both varieties across disciplines and consistency across cases. They were also selected on the basis that each had an important role with respect to enterprise systems innovations and accountants involvement in making the implementation a success. Meanwhile, the sampling technique used in this research was purposeful sampling. Patton (1990) stated that a qualitative inquiry typically focuses in depth on relatively small samples and uses purposeful sampling, as opposed to quantitative methods that typically depend on larger samples selected randomly. Patton (1990) added that the logic and power of purposeful sampling, is that one can learn a great deal about issues of central importance to the purpose of the research. The unit of analysis in this research is the organizations and holistic (according to Yin 1994, holistic is a single unit of analysis). The selection of organizations as unit of analysis instead of individuals, dyads or groups is to ensure that the answers to research question will be achieved. In this research, literal replication and multiple cases with holistic design were used to allow for more generalizability and transferability rather than the single case design. The reason of selecting literal replication was due to the researchers wishes to obtain as much information as possible in investigating the phenomenon of enterprise systems innovations and the accountants involvement in determining the business and information strategy of an organization until no new information emerges. The appropriate sample size for qualitative research was answered by ‘theoretical saturation (Glaser Strauss, 1967; Strauss Corbin, 1998). Theoretical saturation, according to Glaser Strauss (1967) and Strauss Corbin (1998), occurs when no new or relevant data seems to emerge regarding a category where the category is well developed in terms of its properties and dimensions demonstrating variation and the relationships among categories are well established and validated (Strauss Corbin, 1998). A schedule of interviewees is provided in Table II. In total, six interviews were undertaken. The interviews lasted about fourty five minutes to an hour on an average. Each interview was preceded by a brief explanation on the purpose of the research and the broad area of interest. The key instruments that were used for collecting evidence were open-ended questions and were asked in a naturalistic manner. These were designed to draw participants interpretations of their day to day actions as they affected and were affected by their perceptions on enterprise systems innovations and the accountants involvement in ensuring the business and information strategy of an organization. With the consent from the interviewees, all interviews were tape-recorded. Tape recording helps to prevent the researcher from being too occupied writing notes during the interview so that the researcher could concentrate on the issues discussed (Yin, 1994). Short notes during the interviews were taken and six i nterviews were transcribed. Table I: Company Profiles Table II: Interviewee Details 6.0 DATA ANALYSIS Using Strauss and Corbins (1990) approach, data was analyzed through various stages of coding to produce an ordered data set which was integrated into a theory. The process of deriving the categories from the interviews was driven by the criteria of open, axial and selective coding (Strauss and Corbin, 1990). Open coding is the early conceptual names assigned to data fragments (Lockee, 2001) and is the process of selecting and naming categories from the analysis of the data. This initial stage of data acquisition would describe the overall features of the phenomenon under study. In this research, the categories emerged from the open coding of interview were identified mostly through line by line analysis. Variables involved in the phenomenon were then identified, labeled and categorized in an outline form so that the researcher could see and understand the processes. To ensure the internal consistency, the emerging categories were compared between interviewees and notes being taken. The next step of coding process is axial coding. According to Strauss and Corbin (1990), axial coding is the process that relates the categories to subcategories. In axial coding, data were put together in new ways and this was achieved by utilizing a coding paradigm (i.e. a system of coding that seeks to identify causal relationships between categories). The aim of the coding paradigm is to make explicit connections between categories and sub-categories. This process is often referred to as the ‘paradigm model and involves explaining and understanding relationships between categories in order to understand the phenomenon to which they relate (Strauss and Corbin, 1990). The final procedure was the process of selective coding. Selective coding involves the process of selecting and identify