Cell-cell Interaction in Embryo Development

Cell-cell Interaction in Embryo Development The formation of vulva depends upon a second round of cell-cell interaction. The anchor cell (located in the gonad) and six precursor cells (located in the skin adjacent to the gonad) are involved in this interaction. The precursor cells are collectively called Pn.p cells, which contains cells named as P3.p to P8.p. The fate of these cells is determined by its position relative to the anchor cell. The developmental pathways of these cells are presented in Fig.11.8. During third larval stage, the lin-3 gene is activated in the anchor cell, and produces the signal protein LIN-3, which is related to vertebrate epidermal growth factor (EGF). The precursor cells express a receptor encoded by let-23 gene, which is homologous to the vertebrate EGF receptor. The binding of LIN-3 protein and LET-23 receptor, trigger a series of intracellular events that determines whether the precursor cells will form the primary vulval precursor cell or secondary vulval cells. Mutant let-23 gene sends no signal and thus Pn.p cells cannot act, and vulva is not formed. Usually, P6.p cell, the closest cell to the anchor cell, receives the strongest signal initiated by LIN-3 binding to LET-23. Expression of the Vulvaless (Vul) gene (a mutant phenotype) in P6.p is activated by this signal, and then divides three times to produce vulva cells. The P5.p and P7.p, the two neighbouring cells, receives lower amount of signal, and divide asymmetrically to form additional vulva cells. Thereafter, a third level of cell-cell interaction occurs, in which the primary vulval cell P6.p sends a signal that activates lin-12 gene in P5.p and P7.p cells. This signal prevents these cells from adopting the division pattern of the primary cell. Thus, cells in which both Vul and lin-12 are active cannot become primary vulva cells. On the other hand, P3.p, P4.p, and P8.p cells do not receive any signal from the anchor cell, but the Multivulva (Muv) gene is expressed. Muv gene product represses the expression of Vul gene and they develop as skin cells. Thus three levels of cell-cell interactions are involved in the developmental pathway leading to vulva formation in the nematode C. elegans. CELL-CELL INTERACTION IN DEVELOPMENT Cell-cell interaction is an important phenomenon in the development of the embryo in eukaryotic organisms. Animals use a number of signalling pathway to regulate development after organogenesis. Signal networks establish anterior-posterior polarity and body axis, coordinate pattern formation, and direct the differentiation of tissues and organs. One of the widely studied cell-cell interaction is Notch signalling pathway, named after the Drosophila mutants that were used to identify components of this pathway. The Notch gene encodes a transmembrane signal receptor (Fig.11.9). The signal itself is a transmembrane protein called â€Å"Delta†, and encoded by the gene Delta. The Notch signal system works only between adjacent cells. First the â€Å"Delta† protein binds to the Notch receptor, which triggers cleaving of the cytoplasmic tail of the Notch protein and then moves to the nucleus where it binds to a protein encoded by the Su(H) (suppressor of Hairless) gene. Following this a set of genes becomes activated that controls a specific developmental pathway directing cell fate. One of the roles of the Notch signal system is to specify the fate of equivalent cells in a population. Thus action of Notch signalling system may send signal to two neighbouring cells that are developmentally equivalent, towards different developmental pathways. Four members of the Notch family (Notch 1 to Notch 4) have been identified in humans. Several human developmental disorders have been related to mutations in these genes. These include: alagille syndrome (AGS), spondylocostal dysostosis (SD), and lymphoblastic leukemia. STEM CELLS AND DEVELOPMENT Stem cells are undifferentiated cells that are capable to differentiate into different types of specialized cells. Stem cells are normally found in two main sources: in embryos which are at blastocyst stage of embryological development (embryonic stem cells), and in adult tissues (adult stem cells). These cells are generally characterized by their potential to differentiate into different cell types, for example muscle, blood, skin, bone etc. Human embryo that is in the blastocyst phase of development (4-5 days old) is the excellent source of embryonic stem cells. Formation of single cell zygote through fusion of male sperm with female’s egg is the beginning of sexual reproduction process. This is followed by a series of mitotic divisions in a single cell zygote which leads to the formation of a cell mass containing approximately 12-16 cells. This is known as blastocyst before it is implanted in uterus (4-6 days old). Blastocyst can be differentiated into an inner cell mass (embryoblast) and an outer cell mass (trophoblast). Trophoblast becomes the part of placenta and cells of embryoblast differentiate into all the structures of an adult organism. This embryoblast is the source of embryonic stem cells which are totipotent. During normal pregnancy, the blastocyst stage of embryo continues by the end of the tenth week of gestation. When embryonic stem cells are extracted from the blastocyst stage and placed onto a culture medium (a nutrient-rich broth) contained in culture vessels, they divide and replicate, but fail to differentiate. This happens, as necessary stimulation to differentiate (in the in vivo conditions) is lacking in the in-vitro conditions. However, they maintain their ability to differentiate into different type of cells in human body. Adult or somatic stem cells present throughout the body inside different type of tissues even after embryonic development. Tissues like, bone marrow, blood, blood vessels, brain, skeleton muscle, skin and the liver are good source of adult stem cells. These cells remain in resting state for years until activated by disease or tissue injury. Adult stem cells have property of division and self renewal which enables them to regenerate entire organ. Earlier it was believed that adult stem cells have the potential to differentiate only to the cell type of their originating tissue or organ, but according to some recent evidence they can differentiate to other cell types as well. Embryonic stem cells are easier to grow under in-vitro conditions as compared to adult stem cells. For culturing of stem cells, they are extracted from either adult cells or from dividing zygotes. Once isolated, they can be cultured in culture dishes containing culture broth under controlled conditions. The nutrient broth allows them to divide and replicate, but prohibits them from further specializing or differentiating. Once proliferation of stem cells starts successfully, they are subcultured on fresh medium in order to enhance the growth rate. The collection of healthy, dividing, and undifferentiated stem cells, after first subculture, is called as stem cell line. Once under control, these stem cell lines can be stimulated to differentiate into specialized cells, a process known as directed differentiation. Based on their potential to differentiate into other types of cells, stem cells are classified into the following categories. Totipotent: those cells which are able to differentiate into all possible cell types. Example, few cells which are obtained through initial divisions of the zygote. Pluripotent: those cells which are able differentiate into almost all cell types. Example, embryonic stem cells which are derived from the endodermal, mesodermal, and ectodermal layers of blastocyst. Multipotent: those cells which are able to differentiate into closely related family of cells. Example, hematopoietic stem cells that has the potential to form red/white blood cells and platelets. Oligopotent: those cells which are able to differentiate into a few cells. Example, lymphoid and myeloid stem cells. Unipotent: those cells which are able to produce cells of their own type, but have the property of self-renewal. Example, adult mouse stem cell. For identification of stem cells, it is important to note that they are undifferentiated and capable of self-renewal. These two parameters are normally checked through laboratory tests for identification of stem cells. Bone marrow or hematopoietic stem cells (HSC) are tested by transplanting these cells to an individual from which HSCs are removed. The production of new blood and immune cells in that individual indicates the self renewal potency of stem cells. Colonogenic assay (a laboratory procedure) is also used to test the potency of stem cells. Routine examination of chromosomal can also be done to check whether the cells are healthy and undifferentiated. Sometime spontaneous or induced differentiation of embryonic stem cells under cell culture conditions indicates their pluripotent nature. Other tests include administration of stem cells into an immunosupressed mouse and observe it for the formation of a teratoma, which is a benign tumour containing a mixture of differentiated cells. Applications of Stem Cells It is important to note that every cell and tissue in the body of an individual is develop and differentiate from initial few stem cells which form during early stages of embryological development. Therefore, embryonic stem cell can be induced to differentiate into any other type of cells. Due to this regeneration potential, stem cells have been used by researchers to regenerate damaged tissues and organs under the right conditions. Usually damaged organs are replaced by healthy organs donated by someone. But the demand far exceeds the supply of organs. Particular type of tissue or organ could potentially be developed from stem cells, if directed to differentiate in a certain way. For example, stem cells that present just beneath the skin tissue have been used to regenerate new skin tissue and then grafted on to burn victims successfully. Another potential application is replacement of cells and tissue for treatment of brain disease like Parkinson’s and Alzheimer’s. If the damaged tissue can be replenished by specialized tissue derived from stem cells such diseases can be treated for recovery. In the near future it may be possible to transplant healthy heart cells developed in a laboratory from stem cells into the patients with heart disease, thereby repopulating the heart with healthy tissue. Similarly it may be possible to replace damaged pancreatic cells by insulin producing cells derived from stem cell, to treat type l diabetic patients. For the treatment of diseases like leukemia, sickle cell anemia and other immunodeficiencies, adult hematopoietic stem cells found in bone marrow and blood have been used. All type of blood cells (erythrocytes as well as leukocytes) can be developed from HSC. However it is difficult to isolate hematopoietic stem cells from the bone marrow. Alternatively, hematopoietic cells are also found in the umbilical cord and placenta, from which they can be isolated easily. Realizing its potential use, umbilical cord blood banks have been established to store these powerful cells for their future use. Therapeutic cloning or somatic cell nuclear transfer (SCNT) technique involves replacement of genetic material from a somatic cell (say from skin cell) into an unfertilized egg cell in order to develop patient specific stem cells. In this procedure, since sperms are not involved fertilization does not occur. Foetus is also not involved because the groups of cells from which the stem cells are obtained are not implanted in the uterus. Stem cells which are developed through SCNT technique have more potential for therapeutic applications. The chances of rejection by patient’s body are less because their genetic makeup is identical to patient’s genetic makeup. Through SCNT, disease specific cell lines can be developed which are used for in-vitro studies to understand the mechanism of disease development and mode of action of certain drugs which may be used to treat these diseases. Stem cell research is also useful for understanding development of human after formation of fertilized zygote. Undifferentiated stem cells eventually differentiate partly because of turning on or off of particular gene(s). Thus research on stem cell may help to clarify the role of specific genes that play in determining how specialized cells and tissues are formed. Stem cell research is also being pursued to develop new drugs. Healthy human tissues which are developed through stem cells can be used to evaluate the effect of new drug rather than using human volunteers. Table.11.1. Segmentation gene loci in Drosophila â€Å"Gap† genes â€Å"Pair-role† genes â€Å"Segment polarity† genes Giant Ever skipped Armadillo Huckebein Fushi tarazu Cubitis interruptus Hunchback Hairy Disheveled Kruppel Odd paired Engrailed Knirps Odd skipped Fused Tailless Runt Gooseberry Sloppy paired Hedgehog Naked Paired Patched Wingless Figure Captions Fig. 11.1. Early stages of embryonic development in Drosophila. A cascade of gene activation sets up theDrosophilabody plan. Thematernal-effect genes, named as bicoid and nanos, are active during oogenesis. The products of these genes are found in the egg at the time of fertilization, and form morphogen gradients. These proteins function as transcription factors that regulate the expression of gap genes. The gap genes are responsible for the differentiation of anterior-posterior axis on embryo along its length. Proteins which are encoded by gap genes also function as transcription factors and regulate the expression of the pair-rule genes. Thepair-rule genesare responsible for differentiation of pairs of segments on embryo. Transcription factors which are encoded by pair-rule genes regulate the expression of thesegment polarity genes. The expression of segment polarity genes leads the development of anterior/posterior axis of each segment. The gap genes, pair-rule genes, and segment polarity genes are collectively involved in segment patterning hence they are known as segmentation genes. Fig. 11.2. The hierarchy of genes involved in establishing the segmented body plan in Drosophila. Gene products from the maternal genes regulate the expression of the first three groups of zygotic genes (gap, pair-rule, and segment polarity, collectively called the segmentation genes), which in turn control the expression of the homeotic genes. Fig. 11.3. Progressive restriction of cell fate during development in Drosophila. Fig. 11.4. Overlapping of regions containing two different gene products can generate new patterns of gene expression. Transcription factors A and B are present in overlapping region 3, of expression. If both the transcription factors must bind to the promoter of a target gene to trigger expression, the gene will be active only in cells containing both factors (most likely in the zone of overlap). There shall be no transcription in individually in the region 1 and 2. Fig. 11.5. Cell arrangement in the floral meristem. (a) The four concentric rings, or whorls, labeled 1-4, influenced by genes A, B, and C in the manner shown, give rise to the sepals, petals, stamens and carpels, respectively, (b) The arrangement of these organs in the mature flower. Fig. 11.6. A truncated cell lineage chart for C. elegans, showing early divisions and the tissues and organs that eventually result. Each vertical line represents a cell division, and horizontal lines connect the two cells produced. Fig. 11.7. An adult Caenorhabditis elegans hermaphrodite. Fig. 11.8. Cell lineage determination in C. elegans vulva formation. Fig. 11.9. Components of the Notch signalling pathway in Drosophila.

Martin Luther Essays -- essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚   Martin Luther and the Break With Rome   Ã‚  Ã‚  Ã‚  Ã‚  Martin Luther began as a simple Augustinian Friar in the Roman Catholic Church, the reigning power of Western Europe for hundreds of years, and he soon became the leader of the most important stand against the Catholic Church. I call Luther’s actions a stand rather than a revolt because he did not willingly mean to disrespect the entire church or even start a new denomination of Christianity, he was only trying to bring truth to it. Luther published writings such as The Ninety-five Theses, Address to the Christian Nobility of the German Nation and A Treatise on Christian Liberty, all which produced outrage in the Church for the fact that it blatantly accused the clerics, and especially the pope, of many wrong doings in their practice.   Ã‚  Ã‚  Ã‚  Ã‚  Luther belonged to a church in Wittenburg, Germany and here he was a scholar as well as a priest. He, like many others, came to notice the corruption in the Church. The Church had come to own a great deal of land all over Europe, collect a very considerable sum in mandatory taxes from the middle-class, and they had become very rich and very powerful. This led to an even greater hunger and they started the practice of selling indulgences, which is paying to be forgiven of one’s sins, and simony, which is paying to get into church office. These were just a few of the many un-Godly acts of the Catholic Church during the 1500’s. Luther felt that these injustuces should be brought to light and dealt with and then the Church should reform. With this idea he wrote The Ninety-five Theses, which were a series of wrongs committed by the church and the things they needed to do to change. This was originally supposed to be simply ideas put up for discussion among his peers in the Church, but very quickly this document spread like a wild fire and set the church a flame.   Ã‚  Ã‚  Ã‚  Ã‚  The Ninety-five Theses included the ideas that, â€Å"The pope cannot remit any guilt...The dying are freed by death from all penalties...The pope (cannot) grant remission to souls in purgatory...† He basically concluded that the Church did not have all the powers they claimed to have. They lied and cheated for money. Of course Luther did not write this and then march into Rome with it demanding change, they were only... ...d, I find that they have done nothing of special importance.† It seems to me that at the point when Luther wrote Address to the Christian Nobility of the German Nation, he knew that the Church was out to get him and he was, in a way, rallying for supporters. He was pointing out that the pope cannot do much harm if they come together and stand against him. But will this work? Can the Catholic Church be defeated? Martin Luther was summoned to appear before Emperor Charles of the Holy Roman Empire as well as the clergy to defend himself against the charge of heresy in Worms in 1521. Here was his moment, he knew he could not reform the Church but he could tell the truth. His truth was that he only believed God was before him and the Word of God was the only truth or law he had before him. Luther was excommunicated from the Catholic Church although it is very surprising to me that he was not put to death. Maybe the church knew their power was waning. Luther had succeeded in gaining an admirable following, he was victorious over the Church because he held fast to what he believed and here is where the first branch split from the tree of Christianity and the world was forever changed.

Educational administrators Essay

A stakeholder is an individual or an entity that stand to gain or lose from the success or failure of a system or an organization. From a business perspective the stakeholder analysis theory asserts that an organization should pay greater attention to its stakeholders’ suggestions and interests in order to incorporate them in the overall decision-making process. Just like it is in the business world, school organizations (institutions) involve several stakeholders such as students, teachers, the parents’, the government, community, etc. [Gross & Godwin, 2006] Each stakeholder has got a distinct role to play for instance; students are expected to be disciplined, participate in various school activities, and to perform excellently in their academics, the teachers on the other hand are expected to live to the expectations of the professional code of conduct, and to do all what pertains instructions giving, the parents on their part are expected to collaborate with changing demands of the school and to promptly pay fees. The government is expected to offer, technical, professional, and monetary assistance to the schools, while the community is expected pay taxes that are used in the running of the school activities. Just as the stakeholders roles differ, so does their expectations. Students expect an all-inclusive school environment that is rich in quality instructional giving methods and other social amenities such entertainment, sport facilities, etc; the teachers expect to be given reasonable remuneration packages and enough working space to professionally deliver to the students; the parents expect quality education for their children that will result into good results at the end of the school life; the government expects maximum adherence to the school curriculum and the production of happy and useful school products (students) who will fit well in various sectors of the economy; on the other hand the community expects the school to produce happy and useful products who will be called upon to play various tasks in the society. [ESD, 2005-11] Irrespective of whether the school performance is excellent or on a downward trend, all the stakeholders should work together, relate, share, and communicate more often in order to maintain the good performance or impr ove on the nose-diving performance. [Gallagher, Bagin, & Moore, 2005: p. 12] For the smooth running of the school, a proper communication system must be maintained. An administrator will not accomplish any goals in the school without adequate communication. A good communication system should always allow for the receiver to respond to the communicated message. It has been noted that school administrators fail not because they want to but due to their failure to plan. However, a good communication system will not exist without a proper plan. [Holliday (1988)] For, Harris, (2004) â€Å"Good communication does not happen by accident, it is planned, †¦ However, principals with a specific communication plan are able to provide needed support that leads to effective relationship building. † (p. 19). In a school setting communication is paramount in keeping the stakeholders fully informed about well-meaning changes that affect the realization of the school core objectives and also to keep a constant track of any changes in stakeholder expectations. One such well-meaning change in a school is curriculum development. The importance of curriculum changes is seen in the sense that a curriculum is the prime plan of the course of study that provides the learner with proper learning experiences under the guidance of a school. If a curriculum is not meeting the set goals of education then its change is always imperative. Again, it can be changed in order to meet the global innovations and changes of stakeholders’ expectations. [Walkin (1982)] However, to change a curriculum all the stakeholders must be contacted and their views collected. The current curriculum being used by the high schools in our state was lastly developed ten years ago. Many people have been complaining about it, and calls for its change have been received from several stakeholders in the state. As the chief principal in my school, the task of contacting all the stakeholders in order to get their views concerning the current curriculum efficacy lies wholly in my docket. I will prepare a comprehensive report concerning curriculum matters and a questionnaire; the two documents will be sent to students, teachers, parents, the state education department officials, and some members of the School Board of Governance. The response to these messages and others from other schools will be used to push the state education department to come up with a committee that will embark on the process of reviewing the current curriculum and facilitate changes were necessary. [Gallagher, Bagin, & Moore, 2005] In order to convince the stakeholders that a change of the current curriculum is necessary I will prepare a detailed report that will describe the national goals of education, the objectives of the current curriculum relative to the national education goals, my school performance in state tests for the last five years, and the performance or the last five years of other five schools in different school districts in the state. The report will also include several articles published in some of the leading newspapers and education journals in the state calling outlining the importance of changing the current curriculum. The purpose of this compressive report will be to impart the stakeholders with the necessary knowledge that will enable them to make a decision as to whether a change is necessary or not. In accompaniment of the report will be a five-question questionnaire that will be prompting the stakeholders to sincerely state their opinions on the issue. To compile the report I will need the assistance of several people. The students from various classes, class teachers, the subject heads, head of departments, principals of other schools in different school districts in the state, local education department officers, and several curriculum experts in the state. Two sources of data will be utilized in the study i. e. the primary and the secondary data sources; the primary source will include the data that will be collected direct from the people through observations or verbal interviews while the secondary ones will comprise of stored records, newspapers, and journal articles. In order to collect reliable and valid data I will employ two qualitative methods of data collection. These methods will be verbal and over the phone interviews and scrutinizing of test results presented to me by the respective class teachers, and other written materials. [Taylor & Bogdan, 1984] These two methods will enable me to get a clear picture of subject teachers’ comments, how the students have been performing relative to the national goals of education, curriculum objectives, and the syllabus requirements, and experts’ views on the impact of the current curriculum in meeting the socio-economic, cultural, and political needs of the students and the society at large. The construction of the five-question questionnaire will be guided by the above reports conclusions. Teachers will collect their reports and the questionnaire from the staffroom while the students will be given theirs via their respective class teachers, for those other stakeholders the post office mailing service will be the obvious option. Stakeholders will be required to take three to six days to study the report fill the questionnaire and mail back the questionnaire. [Gallagher, Bagin, & Moore, 2005] The returned questionnaires will then be analyzed the overall stakeholders verdict recorded. If a clear majority shows that they are for a change – which is the most probable verdict, then another report that describes the new stakeholders’ expectations in my school will be prepared but this time not targeting all the stakeholders but the state education department office whose one of its core mandate is to constantly review the existing curriculum. The report will also be copied to the school heads of all the schools in the state through their respective school district offices, and they will also be carrying out their own change communications, their reports will also be forward to the state education department. [Gallagher, Bagin, & Moore, 2005] In order to provide a feedback to all my schools stakeholders who participated in the change-communication process, I will publish the analyzed results in the local daily newspapers, local educational journals, and even non-print media. Students will also be issued with the same reports to read and to take to their parents, and thus as much people as will be practically possible will definitely be reached through these communication methods. These will help to build a sense of trust on the school among the school stakeholders, as their true feelings will be reflected in the communicated report. Again, this will serve as a positive precedent for future communications of positive changes. [Harris, (2004)] This report will also be made the main agenda in the normal biannual stakeholder meetings, and therefore there will be still a chance to convince the skeptics on the importance of the changes and also develop a time frame, and the other important deliberations that pertains the changes. In these biannual meetings other important changes pertaining the smooth running of the school will also be discussed such as entering into agreements with local colleges and universities in order to facilitate a smooth transition from high school to college education for our school graduates. [Gallagher, Bagin, & Moore, 2005] References: Bogdan, R. C. and Taylor, S. J. (1975). Introduction to qualitative research methods: A phenomenological approach to the social sciences, Boston: Allyn & Bacon, available at; http://www. universitybusiness. com,accessed on March 10, 2009 Education for Sustainable Development (ESD), 2005-2011. UNESCO, available at; http://portal. unesco. org/education/en/ev. phpURL_ID=23304&URL_DO=DO_TOPIC&URL_SECTION=201. html, accessed on March 10, 2009 Gallagher, D. R. , Bagin, D. , & Moore, E. H. (2005). The school and community relations, (pp. 16-39). Boston: Pearson Allyn and Bacon, accessed on March 10, 2009 Gross, K. & Godwin, P. (2006). Education’s Many Stakeholders: Educational administrators are increasingly recognizing what business have long understood: customer satisfaction matters, accessed on March 10, 2009 Harris, S. (Ed) (2004). Bravo principal: building relationships with actions that value others. Larchmont, N. Y. : Eye on Education, accessed on March 10, 2009 Holliday, A. E. (1988). In search of and answer: What is school public relations? Journal of educational Public Relations. 11 (2), p. 12, accessed on March 10, 2009 Walkin, L. (1982). Instructional Techniques and Practice. Chetrenham: Stanley Thomes Ltd, accessed on March 10, 2009

Strategic Management Accounting - 3162 Words

Introduction Firms are now should face a lot of competition because a lot of changes in contemporary business, such as globalization of world trade, changing product life cycle, changing customers tastes that demand to improve levels of service in cost, quality, reliability, delivery and the choice of new products; and the emergence of e-business and so on. As a result of the defects of traditional accounting have been unable to meet these changes new management themes have evolved which in turn has resulted in the development of strategic management accounting. Strategic management accounting aims to provide relevant information to an organization’s management to enable them to make strategic plans and strategic decisions. The†¦show more content†¦Attention directing involves helping managers properly focus their attention. Attention directing should focus on all opportunities to add value to an organization, not just cost-reduction opportunities. The roles asked pay attention to which opportunities and problems should be emphasized first. In the company, management accountants also need to face decisions that affect the welfare of people internal and external. The process of determining standards and procedures for dealing with judgmental decisions affecting other people is known as ethics. In a global market, and with a trend to delegate decision making to lower levels of the organization, organizations often implement ethics programs to ensure that employees understand how ethics relates to the organization’s core strategies. Management accountants often provide ethical policy and strategy implementation, especially as they role in decision-making and control, advice and support. In a word, the accountants in Jessup undertake a role to help managers make intelligent economic planning and decisions, and help managers and other employees to aim and strive for goals of the organization. Relevant and irrelevant costs and revenues for decisionShow MoreRelatedStrategic Management Accounting13457 Words   |  54 Pagesof this journal is available at www.emeraldinsight.com/0951-3574.htm AAAJ 21,2 Strategic management accounting: how far have we come in 25 years? Kim Langï ¬ eld-Smith Monash University, Melbourne, Australia Abstract Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and â€Å"success† of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researchedRead MoreStrategic Management Accounting1773 Words   |  8 PagesSTRATEGIC MANAGEMENT ACCOUNTING This report will attempt to explain what Strategic Management Accounting (SMA) is, how it developed, why Traditional Management Accounting (TMA) is not sufficient to provide information for strategic decisions and the difference between SMA and TMA. It will further outline some of the essential analytical tools or techniques in SMA such as Activity Based Costing (ABC) and the Balanced Scorecard (BSC). SMA is an extremely broad concept, so in order to give a bird’sRead MoreStrategic Management Accounting2093 Words   |  9 PagesWhat is Strategic Management Accounting? And why, Strategic Management Accounting? Simple definition: Management Accounting in the context of business strategies being planned and implemented by an organisation. Strategy is the way that a firm positions and distinguishes itself from its competitors. These business strategies must be developed in the context of the internal and external environments so that they are practical, or else they will remain a theoretical wish-list. It is alsoRead MoreStrategic Management Accounting2595 Words   |  11 Pagesmeeting target budgeted profit. This is a critical situation where management of Manac plc should understand and evaluate the key strategic management accounting models and concepts which may affect to decisions made with regard to products’ cost and price. Manac plc presently uses traditional management accounting concepts such as standard costing and absorption costing methods as a part of its approach to strategic management accounting. The reasons for the company not to achieve target budgeted profitRead MoreRole Of A Strategic Management Accounting Essay1317 Words   |  6 Pagesand Goddard 2008) investigating the role of strategic management accounting in an organizational setting? The role of strategic management accounting (SMA) is a relatively new concept especially within organizational settings (Juras, 2014). In addition to being new, it posits as an interesting field of study since existing literature evidences that conducting management accounting in relationship with strategy is problematic (Endraria, 2015). Accounting managers endure challenge of aligning functionalRead MoreStrategic Management Accounting : The Beginning Essay1797 Words   |  8 PagesIntroduction Discussion 1. Strategic Management Accounting: The Beginning To survive and succeed in the ever-evolving global business climate requires an understanding on how to formulate business strategies that are future proof (Daud, 2012). In reaction to this growing pressure firms are looking for innovative ways to remain competitive and apply a strategic perspective in every aspect of their business. This led to a close up on conventional management and cost accounting practices and sparked criticismRead MoreQuestions On Strategic Management Accounting2396 Words   |  10 PagesOver the past recent years a new term namely â€Å"Strategic Management Accounting† has been introduced in management accounting discussion. In the following years and still today, a debate about what SMA comprises has been oriented. It is considered widely by organizations while drafting and implementing strategic planning and control system in an organization. This essay will elaborate the understanding and analyzing of work done by CIMA and some other surveyors in r elation to this field. SecondaryRead MoreManagment Accounting, Financial Control, Management Control, Strategic Management Accounting (Sma)3965 Words   |  16 PagesIntroduction: To better understand differences between many similar types of terms in accounting such as management accounting and financial accounting, management control and financial control and strategic management accounting we will explore the case study of TNT and how the company has been able to implement these important concepts practically in this case. Firstly, we will see how the management and financial controls were used in order to achieve what Taylor say’s is Critical Mass. We willRead MoreStrategic Management Accounting and Balanced Score Card11170 Words   |  45 PagesCHAPTER 17: ACCOUNTING FOR STRATEGIC MANAGEMENT CHAPTER OUTLINE ï  ± ï  ± ï  ± Learning outcomes Introduction Organisational strategy o Definition o Cumulative strategy (strategising) ï  ± Strategic management accounting (SMA) o Definition o Components of SMA o Does SMA still exist; or, what is it becoming? ï  ± The balanced scorecard o Its origins and its purpose o Elements and characteristics of a balanced scorecard o Designing a balanced scorecard o Features of a balanced scorecard o Why hasRead MoreStrategic Management Accounting : Cost Advantage And Differentiation Advantage996 Words   |  4 PagesTraditional management accounting is cost driven with short-term pricing and profit motive. It is fragmented and has internal and financial focus. Strategic management accounting is market driven with long-term pricing and profit motive. It is integrated and has value and external focus. Strategic management accounting raises the issues and addresses the weaknesses of traditional management accounting in the modern market place. Strategic management accounting requires the application of strategic management