The Importance of Sex Educations in Schools Essay

Each year, U.S. teens experience as many as 850,000 pregnancies, and youth under age 25 experience about 9.1 million sexually transmitted infections (STIs). By age 18, 70 percent of U.S. females and 62 percent of U.S. males have initiated vaginal sex (Klein, 2005). Comprehensive/realistic sex education needs to be instilled in schools because it is effective at assisting young people to make healthy decisions about sex and to adopt healthy sexual behaviors and habits. Comprehensive/realistic sex education has a monumental effect on today’s youth, resulting in a rabid drop in teen pregnancies, teen abortion rates, and sexually transmitted infections between teens. Unlike abstinence until marriage programs that have not been shown to help†¦show more content†¦Just by parents initiating having â€Å"the talk† is a tool that parents can give to their teens about sex, just the common and general details. Without this type of connection being made between parents an d teens it becomes that much more difficult for teen to reach out to adults when they are thinking about possibly becoming sexually active. If this connection is established then when in the initial sexual education class teens will not be as taken back and frighten by sex and the cold hard facts about what can happen to you if you decide to have sex and are not careful. Inside the classroom all facts (no matter how graphic or embarrassing some people may think they are) should be discussed. This being because unfortunately many teens are somewhat clueless when it comes to sex and the facts of life. In my own opinion I believe that if teens were to learn about these facts and given the proper resources they need in a safe educational environment they are more likely to either chose to wait to have sex or if they chose to have sex they will at least be prepared and know which steps to take to have safe sex so they will not end up pregnant or with an STI. Teens will also have someon e educated about sexual education who they can ask any question without feeling uncomfortable or having doubts about any sexual concepts. Maybe if we were more open about sexual education we wouldnt have so many societal problems like teen pregnancy, teen abortion, and teen STIs. According toShow MoreRelatedThe Effects Of Teen Sexual Activity On The United States986 Words   |  4 Pages Introduction Most of us are familiar with the alarming statistics about teen sexual activity in the United States. Among high school students, 54 percent (including 61% of boys and 48% of girls) say they have had sexual intercourse. According to a 1992 Center for disease Control Study. The # of 9th Graders who say they ve had sex is 40%. In the past two decades, there has been an explosion in the # of sexually transmitted diseases. 12 million people are infected each year; 63Read MoreAbstinence-only vs. Abstinence-plus1607 Words   |  7 Pagesare many problems facing teenagers these days. None are bigger than the issue of underage sex, and all the issues stemming from it. The number of teenagers becoming sexually active, pregnant, and contracting sexually transmitted diseases are rapidly on the rise. There is no simple fix, or easy solution to this problem. Sex education should begin at home, and extend to include an effective program in schools that reinforce a clear message of abstaining from sexual activity in addition to informingRead MoreEssay on Importance of Sex Education648 Words   |  3 PagescenterbHIGH SCHOOLS MUST PROVIDE YOUNG PEOPLE WITH ADEQUATE SEX EDUCATION BECAUSE IGNORANCE CAN BE HARMFUL/b/centerbrbrThe largest gulf of understanding still remains between the parents and the youth especially in the area of sexuality. Sex is a natural part of life, and when questions arise, they can be discussed in a matured way without condoning certain behavior. Relying to that, we realize that sex education is important to be inserted in a persons life. Therefore, sex education in highRead MoreEssay The Argument of Sex Education in School1227 Words   |  5 Pages Audience Analysis: I am writing to the seven chairmen of the ___ County School Board. They are a made up of a group of five men and two women. They are most likely all parents who have a common concern on the material being taught on the issue of Sex Education in schools. Fellow parents vote o n them to insure that they make the correct decisions on what their kids are learning in school. They are all from some form of the Christian religion. They are from ages 30 and older. They representRead MoreHow Far Should Schools Teach Sex Education978 Words   |  4 PagesHow Far Should Schools Teach Sex Education The condoms display in the Hidden Heroes: the Genius of Everyday Things exhibit is a showcase that would cause an individual to wonder about adolescents’ overall knowledge of human sexuality. In today’s society, children are susceptible to learning about such a delicate topic not only from their families and peers, but through the media as well. These sources often provide misrepresentations of the information due to ignorance and biased views. ThereforeRead MoreSex Education Should Be Taught From A Different Approach Than Sex1109 Words   |  5 Pagesbetter education on sex during middle school and high school to be better prepared if they decide to engage in sexual activity. Sex should be taught from a different approach than in recent years. Sex education should be incorporated in all schools starting around 6th grade and continually throughout high school because teachers can give a better understanding of sex which will reduce the number of teen pregnancies and se xually transmitted infections(STI). The early start of sex education would benefitRead MoreSexually Transmitted Disease ( Std )939 Words   |  4 PagesSexually transmitted disease (STD) is one of the listed topics for Healthy people 2020 area for improvement. The importance for prevention of STD is marked by a number of different factors like high yearly increase in infected individuals, rise in healthcare cost, and long-term health care complications associated with untreated STDs. Another significant reason for the importance of STD prevention is nearly half of the new cases of infected individuals are young adults between the ages of 15-24 (URead MoreEssay on Should Sex Education be Taken Out of Schools?969 Words   |  4 Pagesincreasingly active sex lives. No longer is sex education left to teachers and parents to explain, it is constantly in our faces at the forefront of our society. Regardless of sex education curriculums and debates about possible changes, children and te enagers are still learning everything they think there is to know about sex from very early on in their young lives. However, without responsible adults instructing them on the facts about sex, there are more likely to treat sex in a cavalier and offhandedRead MoreSex Education And Public Schools Essay1692 Words   |  7 Pagesexperiences, sex education in public schools, and abortion. The first two topics, virginity and first sexual experiences, coming from a personal perspective as well as some credible sources. I will also include the historical aspects of virginity, the creation and use of the concept, and why it’s in our society. The last topic is my concern for the lack of sex education in public schools and mentioning the harm of abstinence only sex education and the importance to provide comprehensive education for ourRead MoreIs Sex Education Necessary in School?1123 Words   |  5 PagesIs Sex Education Necessary in School? By: Zainul Jum’ah Introducing sex education in the schools of India is an important issue. A 2007 ministry of women and child development study shows that over 50 percent of children are sexually abused. Sex is still considered a taboo in India. Parents feel embarrassed to talk openly with their children in this regard. Due to the ignorance of sex education they fall victim to AIDS and other sexually transmitted diseases. Many NGOs are trying to create awareness

Mangement Control Systems Free Essays

string(175) " control systems used as ‘actual strategic levers’ \(interactive\) to focus actors’ attention on key goals and support changes aligned with higher strategic objectives\." Management Accounting Research 23 (2012) 205–223 Contents lists available at SciVerse ScienceDirect Management Accounting Research journal homepage: www. elsevier. com/locate/mar Con? guring management control systems: Theorizing the integration of strategy and sustainability Jean-Pascal Gond a,? , Suzana Grubnic b,1 , Christian Herzig c,2 , Jeremy Moon c,3 a b c Cass Business School, City University, 106 Bunhill Row, EC1Y 8TZ London, UK Loughborough University, School of Business and Economics, Loughborough, Leicestershire LE11 3TU, UK Nottingham University Business School, International Centre for Corporate Social Responsibility, Jubilee Campus, Wollaton Road, Nottingham NG8 1BB, UK a r t i c l e i n f o a b s t r a c t Although organizations have embraced the sustainability rhetoric in their discourse and external reporting, little is known about the processes whereby management control systems contribute to a deeper integration of sustainability within organizational strategy. We will write a custom essay sample on Mangement Control Systems or any similar topic only for you Order Now This paper addresses this gap and mobilizes a con? guration approach to theorize the roles and uses of management control systems (MCSs) and sustainability control systems (SCSs) in the integration of sustainability within organizational strategy. Building on Simons’ levers of control framework, we distinguish two possible uses of a MCS and a SCS—a diagnostic use and an interactive use—and we specify the modes of MCSs and SCSs integration. We rely on these two core dimensions to identify eight organizational con? gurations that re? ect the various uses as well as their modes of integration of SCS and MCS. We characterize these ideal-type con? gurations, explain their impact on the triple bottom line, and describe which mechanisms allow organizations to move from one con? guration to another. In so doing, we highlight various paths toward sustainability integration or marginalization within organizations. Finally, we explain how our framework can support future research on the role of MCS and SCSs in the integration of sustainability within strategy.  © 2012 Elsevier Ltd. All rights reserved. Keywords: Management control systems Levers of control Integration Sustainability accounting Strategic management accounting . Introduction There is a growing consensus that ‘. . . there’s no alternative to sustainable development’ (Nidumolu et al. , 2009, p. 57). This is from a variety of perspectives from concern with the role of human agency in climate change to new imperatives for achieving competitive advantage. Sustainability involves organizational strategic renewal (H art, ? Corresponding author. E-mail addresses: jean-pascal. gond1@city. ac. uk (J. -P. Gond), s. grubnic@lboro. ac. uk (S. Grubnic), christian. herzig@nottingham. ac. uk (C. Herzig), jeremy. moon@nottingham. ac. uk (J. Moon). 1 Tel. +44 01509 223126; fax: +44 01509 223960. 2 Tel. : +44 0115 8466617; fax: +44 0115 8468074. 3 Tel. : +44 0115 9514781; fax: +44 0115 8468074. 1044-5005/$ – see front matter  © 2012 Elsevier Ltd. All rights reserved. http://dx. doi. org/10. 1016/j. mar. 2012. 06. 003 1995; Shrivastava, 1994) as well as the creation of new calculative practices which drive, for example, the development of carbon trading markets (Callon, 2009; MacKenzie, 2009) and sustainability accounting and reporting (Adams and Whelan, 2009; Gray, 2010). Accordingly, there have emerged alternative paradigms to ? ancial pro? t maximization captured in such phrases as the ‘triple bottom line’ in which economic, social and ecological criteria of performance are expected to be integrated (Bansal, 2005; Elkington, 1997; Hopwood et al. , 2010). Although many organizations have embraced the sustainability rhetoric in their external reporting and their mission statements (Newton and Harte, 1997), these reports may serve as ‘veils’ hiding activities (Deegan, 2002) whose sole purpose is the reconstruction of an eroded legitimacy (Banerjee, 2008; Gond et al. 2009). This sceptical view is nurtured by a lack of study of the 206 J. -P. Gond et al. / Management Accounting Research 23 (2012) 205–223 intra-organizational impact of sustainability (Bebbington, 2007; Milne and Grubnic, 2011), and by the scant attention devoted to the role of management control systems supporting sustainability within organizations (Durden, 2008; Herzig et al. , 2012). The situation is compounded by anxieties concerning the capacity of any strategic move toward sustainability to alter organizational practices (Hopwood, 2009). However, because management control systems (MCSs) shape actors’ practices (Ahrens and Chapman, 2007; Hopwood, 1976), and support strategy (Kober et al. , 2007; Lang? eld-Smith, 1997), they can, if used appropriately, push organizations in the direction of sustainability. MCSs are central to strategy-making, as they shape the process of strategy emergence and support the implementation of deliberate strategies (e. g. , Henri, 2006; Marginson, 2002; Mundy, 2010; Otley, 1999; Simons, 2000). Accordingly, lasting attempts to integrate sustainability within strategy, beyond external reporting, discourse and mission statements, should be re? cted at some stage within formal control mechanisms (Gond and Herrbach, 2006). Although sustainability has been discussed in the management control literature to describe the emergence of sustainability control systems (hereafter SCSs) such as ecocontrol, this stream of research is mainly focused on the in? uence of these systems on environmenta l and ? nancial performance (Henri and Journault, 2009, 2010). Little is known about the nature and mode of integration between SCSs and more traditional MCSs (Durden, 2008). Yet, SCSs can contribute to an effective integration of sustainability within strategy only when they inform MCSs and are not used as ‘autonomous strategic tools’ (Burgelman, 1991; Simons, 1995). Short of this, SCSs may remain peripheral and decoupled from core business activities and fail to reshape strategy. As a result, we may observe two parallel worlds of MCSs and SCSs. The aim of this paper is to theorize further the roles and uses of MCSs and SCSs in the integration of sustainability within strategy. We seek to theorize the neglected relationships between MCSs and SCSs, as well as their co-in? ence in the process of organizational strategy development. Our aim is to clarify how MCSs and SCSs are related, and how together, and in relation with strategy-making, these systems can prevent or facilitate the emergence of sustainability at a strategic level and ultimately the integration of sustainability and strategy. Central to our argument are two concepts: the uses a nd the integration of MCSs and SCSs. Our concept of uses of MCSs is derived from Simons’ levers of control (LOC) framework (Simons, 1991, 1994, 1995, 2000, 2006). More speci? ally, we distinguish control systems used by executives as ‘management by exception’ tools (diagnostic) to correct actors’ actions, from those control systems used as ‘actual strategic levers’ (interactive) to focus actors’ attention on key goals and support changes aligned with higher strategic objectives. You read "Mangement Control Systems" in category "Papers" By integration we refer to the degree of overlap between the two types of control systems under study. We approach integration as a thick ‘socio-technical’ process (Emery and Trist, 1969) which includes technical and methodological (Schaltegger and Burritt, 2005) as well as social (Ahrens and Chapman, 2007; Brown and Duguid, 991) and cognitive (Hoffman and Bazerman, 2007) components. We explo re the combinations of modes of integration and diagnostic vs. interactive uses of control systems to delineate a parsimonious number of plausible con? gurations of SCSs and MCSs within organizations. We approach these con? gurations as ideal-types, in the Weberian sense of the term, that is â€Å"the one-sided accentuation of one or more points of view and by the synthesis of a great many diverse, more or less present and occasionally absent concrete individual phenomena† (Weber, 1904, p. 90). We theorize the relationship between these ideal-types and organizations’ capacity to elaborate a sustainability strategy. In line with prior con? guration theory-building (Doty and Glick, 1994; Miller, 1987, 1996; Mintzberg, 1983), we specify our framework by explaining which moves between con? gurations can support a change in strategic orientation toward sustainability. Finally, we discuss how this framework can support further empirical studies on the role of formal control systems in the integration of sustainability within organizational strategy. The paper is organized as follows. Part 2 describes he role and uses of MCSs for strategy-making. Part 3 speci? es the problem of management and sustainability control systems integration. Part 4 explores the various con? gurations of both regular MCSs and SCSs, provides empirical illustrations for each con? guration, and explains how they relate to speci? c approaches to sustainability strategy. Part 5 theorizes how moves acro ss con? gurations explain the integration of sustainability within organizational strategy. Part 6 discusses the implications of the framework for future research on the role of management accountants and management control for promoting practices on sustainability. . Management control systems and strategy-making 2. 1. How MCSs in? uence strategy Simons (1990) conveys the idea of formal control systems in? uencing strategic processes within organizations. Although Hopwood (1987) pointed to the transformational potential of accounting and ways in which accounting change gives rise to preconditions for subsequent change, researchers have tended to consider control systems as passive and not constitutive of change. In contrast, Simons (1991) conveys the idea of formal control systems in? uencing strategic processes within organizations. Speci? ally, Simons (2000) highlights the role of information-based routines and procedures in both elucidating strategic uncertainties and revealing strategic risks. Accordingly, formal controls have a role in strategic renewal in the minimization of organizational threats and in the embracing of opportunities arising from competitive dynamics or internal competencies. In more recent work, Simons (2006) illustrates strategic renewal by considering different stages in a ? rm’s business life-cycle and the practices of newly appointed managers seeking to take charge and promote agendas and strategies. J. -P. Gond et al. Management Accounting Research 23 (2012) 205–223 207 In reviewing the literature on MCSs and strategy, Lang? eld-Smith (1997) argues that strategy is multidimensional in nature but that this is rarely recognized by researchers who simply assume that all managers view their organization’s strategy in the same terms. Following on, she points to problems in under-specifying strategy and implies that care should be taken in research design in order to uphold the integrity of research ? ndings. In a similar vein, Chenhall (2003) argues that strategy constructs used in accounting studies may be outdated. As a consequence, strategy in case-based studies need not be con? ned, for example, to typology (prospector, analyzer, defender) (Miles and Snow, 1978), mission (build, hold, harvest) and competitive position (cost leadership and differentiation) (Porter, 1980). Further, Lang? eld-Smith (1997) observes that strategy is under continual construction or, in her terms, â€Å"an ongoing developmental process†. Her study paves the way for alternative, dynamic, conceptions of strategy. The following sub-section considers Simons’ (1995) LOC framework and whether and how MCSs contribute to strategy-making. We focus on this framework to investigate how MCSs in? uence strategy and sustainability. 2. 2. Two uses of MCSs for strategy-making Central to the Simons’ (1991, 1995, 2000) analysis is the distinction between interactive and diagnostic control systems on the basis of their respective contributions to the strategy-making process. While diagnostic control systems are tools that help in the achievement of organizations’ intended strategies, interactive control systems provide input into the formation of strategy. That is to say, interactive control systems stimulate and guide emergent strategies in response to opportunities and/or threats within an organization’s operating environment. The purpose of interactive control systems is to direct managers’ attention toward strategic uncertainties and to learning novel strategic responses to a changing environment. Interactive control may be limited to one system only (Simons, 1991) or, given turbulent operating environments where complex information ? ows are valued, more than one system. Consistent with Simons’ (1991) study, the present paper views formal control as predominantly contributing to either strategy formulation or to strategy implementation. Use of formal control is mostly for the development of emergent strategies or else for the realization of intended strategies. In terms of the former, interactive control systems involve dialogue between top managers and subordinates in an effort to stimulate organizational lea rning and the development of new strategic initiatives. The link between interactive control and strategy-making is reinforced by Widener’s (2007) ? nding that interactive control is used to scan the external environment and, by implication, feed into strategic positioning. In relation to the latter, diagnostic controls are used by executives as ‘management by exception’ tools in order to correct actors’ actions and align activities toward the achievement of critical success factors. Focus upon two levers of control from Simons’ (1995) LOC framework should not be interpreted as the neglect of the other two levers. Interactive and diagnostic controls are used in order to identify con? gurations of control systems and, in so doing, theorize on an organization’s capacity to integrate sustainability into strategy. As depicted diagrammatically by Simons (1995, 2006), belief and boundary systems surround the use of interactive and diagnostic controls and therefore cannot be considered as separate from th em. Empirical support is provided by Widener (2007) that belief systems do indeed in? uence each of the other three systems. Further, Simons (2000) suggests bi-directional relations between interactive and belief systems on the one hand and boundary and diagnostic systems on the other. The pairs are theoretically plausible given that interactive-belief systems serve to empower organizational actors and boundary-diagnostic systems seek to constrain and ensure compliance with rules. On a practical level, belief and boundary controls are less amenable to systematic investigation but, nevertheless, can be used to elaborate on and interpret ? ndings. 2. 3. Identifying MCSs for strategy-making In a brief review of the approaches taken by researchers in the operationalization of the LOC framework, Mundy (2010) observes differences in choices made in the selection of MCSs. For the purpose of this study, and consistent with Mundy, a ‘package’ of MCSs is put forward, any one of which can be used by directors in forming or supporting strategy. 6 The selection of speci? c MCSs was informed by three criteria: (i) relevance to contemporary organizations; (ii) complete when considering cybernetic controls in practice; and, (iii) tangible in nature. Firstly, we note, for example, the argument of Nixon and Burns (Nixon and Burns, 2005) that there is a gap between the extant management control literature and practice as well as between the concepts in management control literature and conceptual developments in strategic management. Accordingly, controls presented in prior literature (see Berry et al. (2009) for a recent review) have been adjusted to have general applicability to national and multinational organizations 4 We thank the one of our Reviewer for this observation. A similar focus on the distinction between and attention upon interactive and diagnostic controls can be found in a number of works including Abernethy and Brownell (1999), Bisbe and Otley (2004), Henri (2006), and Kober et al. (2007). 6 Although our focus on actual MCSs embodying the broader notion of â€Å"lever of control† may seem to arti? cially constrain the original framework proposed by Simons (1995, 2000), it is instrumental in our reasoning a s it allows for identifying types of MCSs and SCSs that can be integrated or used in speci? c ways, as illustrated through empirical examples in the subsequent sections of this manuscript. However, the con? gurations delineated by combining a variety of forms of integration and uses of systems are broad enough to support a variety of theoretical perspectives and empirical operationalizations. Hence, they allow us to bring back the theoretical and empirical ? exibility of interpretation that has been lost by adopting the restrictive approach to levers of control. We thank our second Reviewer for having drawn our attention to this important assumption in our analysis. 208 J. -P. Gond et al. / Management Accounting Research 23 (2012) 205–223 Table 1 Management control systems used by top managers and corresponding sustainability control systems. Management control systems Strategic planning Budgeting Description of the management control systems Long-range planning covering a ? ve-ten year period (based upon forecasts of competitive environments). A plan specifying goals to be achieved in the next year; incorporates initial preparation and on-going revisions and updates More speci? c ? nancial information than that contained in the budget (includes information such as Return on Investment (RoI) and Economic Added Value (EVA)). Measurements expressed in non-? nancial terms (e. g. , introduction of new products, market positioning). Examples of sustainability control systems deriving from the accounting control systems Sustainability planning (Bonacchi and Rinaldi, 2007) Environmental budgeting (Burritt and Schaltegger, 2001); Sustainability budgeting (Roth, 2008) Environmental/Material ? ow cost accounting systems (Herzig et al. , 2012; Wagner and Enzler, 2006), Sustainable value added (Figge and Hahn, 2004) Environmental performance evaluation systems (Dias-Sardinha et al. (2002), Material and energy ? w accounting systems (Herzig et al. , 2012; Wagner and Enzler, 2006) Sustainability performance measurement (Schaltegger and Wagner, 2006), Sustainability balanced scorecard (Figge et al. , 2002; Hubbard, 2009) Socio-eco-ef? ciency analysis (Schmidt et al. , 2004), Environmental investment appraisal (Burritt et al. , 2009) Reward system based on multidimensional performance system (Dutta and Lawson, 2009) Fi nancial measurement systems Non-? nancial measurement systems Hybrid measurement systems Project management Evaluation and reward A set of ? nancial and non-? ancial indicators to assess the achievement of strategic objectives (e. g. , balanced scorecard, tableaux-de-bord) Review of discrete blocks of organizational activity intended to ensure delivery to time and budget (e. g. , to improve project attributes) To direct the efforts of individuals and groups within an organization (e. g. , bonus payments). operating in a competitive environment. Secondly, the full range of cybernetic controls as identi? ed in recent MCS research has been incorporated. The MCSs encompass controls presented by Malmi and Brown (2008) in their normative conceptual framework of management controls. This framework is based on extensive literature review, spanning forty years and covering the works of Chenhall (2003), Fisher (1995, 1998), Flamholtz et al. (1985), Lang? eld-Smith (1997), Otley (1980), and Simons (1995) amongst others. Finally, the use of accounting controls (in contrast to other systems such as human resources) is for pragmatic reasons (see also the works of Bisbe and Otley, 2004). By focusing on controls with ‘form’, we are able to observe more directly the relationships between MCSs and SCSs. 7 Table 1 provides an overview of the MCSs ‘package’ that results from our analysis of prior studies. Formal controls, as presented in columns 1 and 2 of Table 1, comprise: strategic planning; budgeting; ? nancial measurement systems; non-? nancial measurement systems; hybrid measurement systems; project management; and, evaluation and reward. The inclusion of three performance measurement systems corresponds with Simons’ (2006) shift towards performance measurement as well as remarks by Lang? eld-Smith (1997) and Widener (2007) that performance measures are necessary regardless of strategy pursued. According to the management control literature, budget systems (e. g. , Abernethy and Brownell, 1999; Bisbe and Otley, 2004; Kober et al. 2007), non? nancial measures (e. g. , Vaivio, 2004), hybrid measurement systems such as balanced scorecards or tableaux-debord (e. g. , Bisbe and Otley, 2004; Henri, 2006; Marginson, 2002; Tuomela, 2005), and project management (e. g. , Bisbe and Otley, 2004; Davila, 2000) have been used interactively as well as diagnostically within organization s. The MCSs included in our package have been shown to contribute to strategy-making through deployment of interactive controls in the studies of Bruining et al. (2004), Mundy (2010), and Widener (2007). In the next section, issues of integration in relation to SCSs, MCSs and strategy are discussed. . Sustainability and management control: the integration challenge 3. 1. The emergence of sustainability control systems The MCSs described above were traditionally developed to align organizational and behavioural structures with the economic goals of organizations and to assist in improving economic performance. Despite more recent developments in hybrid and non-? nancial measurement systems and research indicating that ? nancial and non? nancial information can be considered equally important for both strategy deployment and development (Bhimani and Lang? ld-Smith, 2007), these traditional MCSs are seen to be limited in incorporating the interests of a broad range of stakeholders othe r than shareholders and in addressing environmental and social issues as well as their interrelationships with ? nancial issues (Bonacchi and Rinaldi, 2007; Burritt and Schaltegger, 2010; Durden, 2008; Herzig et al. , 2012; Norris and O’Dwyer, 2004). As a response to these limitations and to the prevalence of contemporary sustainability issues such as climate change, various internal sustainability accounting systems and techniques have been developed and implemented by organizations. Column 3 of Table 1 provides an overview of some speci? c sustainability approaches to management accounting and control. They are mainly derived from the large body of literature on environmental management accounting and eco-control that has burgeoned in the last two decades and, more recently, has started to capture the broader aspects 7 In deviation from Malmi and Brown (2008), the study does not explicitly include informal controls such as occur in the socialization of organizational members through training or the practice of clan controls (Ouchi, 1977). J. -P. Gond et al. / Management Accounting Research 23 (2012) 205–223 209 of sustainability (Burritt and Schaltegger, 2010; Lamberton, 2005; Thomson, 2007). 3. 2. The integration problem Within the growing stream of research on SCSs, attention has often been paid to the development of individual systems and tools of environmental/sustainability management accounting and control (such as environmental budgeting, environmental/sustainability performance evaluation systems, eco-control or sustainability balanced scorecard). In contrast, little research has investigated the interplay of these systems with regular management control, the improvements in decision-making created through better integration and how to overcome organizational barriers preventing such integration (Durden, 2008; Gond and Herrbach, 2006). With the exception of a very few in-depth case studies that have examined the relationships between MCSs in the context of socially responsible managerial decision-making (Durden, 2008; Norris and O’Dwyer, 2004) empirical evidence is scarce and our understanding of the interaction among these new forms of SCSs and their relationship with regular MCSs is limited. Some have thus called for more research into the needs and the speci? decision situations of managers as well as the use of various systems and tools when making environmental or sustainability related decisions (Herzig et al. , 2012). Similarly, others have stressed that the implementation process and related questions that arise from the use of management accounting tools and systems in the context of sustainability (such as integration-oriented cooperation and boundary-crossing, organizational learning) requires more attention (Bebbington, 2006; Burritt, 2004; Larrinaga-Gonzalez and Bebbington, 2001). In illuminating the various organizational processes whereby sustainability accounting contributes to raising awareness about and facilitating communication on sustainability issues inside organizations, we aim to contribute to advancing the discipline of sustainability management accounting and providing an impetus for future research. Likewise, it appears that the current evolution of the ? eld of sustainability in strategic management (Parnell, 2008) would bene? t from a broader perspective that also looks at the relationships and interactions between MCSs and SCSs. As discussed in the previous section, MCSs are seen to play a critical role in in? uencing the process of strategy-making throughout the organization and thereby guiding organizational learning. Embedding stakeholders’ expectations and sustainability issues within the strategy thus calls for a closer look at the interplay between these two kinds of systems and how organizational moves towards more sustainability can be enhanced by strategic and simultaneous mobilization of these two systems. Drawing on Milne (1996) we argue that approaching the ? eld of sustainable strategic management from this process perspective increases the understanding of the power of management accounting systems in meeting the increasing complexity of global problems and contributing to the sustainability strategy formulation process. Our research re? ects the general lack of clear understanding of managers’ key arguments or business logic for adopting sustainability strategies (Salzmann et al. 2005). We propose that better understanding of the links between the two kinds of systems and their contribution to making a genuine sustainability strategy could enable organizations to move away from sustainability accounting systems operated in parallel to the ‘regular’ management control and often built in response to external legal and societal pressures (Zadek, 2004) to more integrated and dynamic uses of control systems which support the development of new business opportunities . . 3. Dimensions of integration In order to clarify the processes whereby MCSs and SCSs can be integrated, this paper conceptualizes integration as a â€Å"socio-technical† process (Emery and Trist, 1969) that is, a â€Å"thick† interface between both types of system that encompasses organizational, cognitive, and technical dimensions. Technical Integration refers to the necessity of considering single practices of sustainability control within a broader system of management control. It is de? ed here as the integration of regular MCSs with activities and systems that can be described as internal sustainability management control but are dealt with outside the management control function of organizations. Despite the presentation of two parallel worlds, the descriptions of MCSs and SCSs (Table 1) reveal potential for methodological integration. However, in practice, these accounting systems, developed and used for managing and reporting sustainability impacts, vary in the way they are integrated into ‘regular’ MCSs (Adams and Frost, 2008). When SCSs are run in parallel to traditional MCSs in practice, organizational decision-making is likely not be based on the broadest possible foundation of economic, ecological and social data available in the organization (Burritt and Schaltegger, 2010). Therefore, technical integration involves methodological links between the two encompassing types of systems, such as the presence of a common calculability infrastructure to gather information for both systems. Organizational integration refers to the organizational dimensions that may or may not underlie MCSs and SCSs and point to actors’ practices in relation to both types of control systems. Rather than seeing regular and sustainability management control just as something organizations have, we argue that integrating sustainability into management control and strategy should also be approached as something people do, in line with recent calls for a practice perspective in management control and strategy (Ahrens and Chapman, 2007; Heidmann et al. 2008; Johnson et al. , 2007; Whittington, 1996, 2007). By de? ning actors’ roles and organizations’ formal structure in ways that facilitate the socialization of management accountants to become specialists of sustainability reporting and control and that enhance the ?nancial accounting skills of sustainability managers, organizations can reach a form of systemic integration, irrespective of the level of systems’ tech nical integration. We therefore argue that integration should also be approached through the ‘social practice’ lens. Organizational integration can be reached through groups which may have developed similar practices of reporting or management control, although they 210 J. -P. Gond et al. / Management Accounting Research 23 (2012) 205–223 do not belong to the same part of the organizational structure and do not operate through the same systems. This ‘community of practice’ (Brown and Duguid, 1991) can be made up of accountants and managers using both or different systems yet sharing a set of common practices (Ahrens and Chapman, 2007). Finally, our broad approach to integration encompasses cognitive dimensions. Regular and sustainability control systems can also be viewed as communication platforms that facilitate interaction and create opportunities for discussion between people who bring with them different patterns of thinking, mindsets and practical viewpoints with regard to sustainability (Heidmann et al. , 2008). The main aim of such dialogue is to attempt an exchange of knowledge between those involved, to reach an understanding and to overcome or rede? ne cognitive boundaries. Cognitive dimensions of integration have been deemed as crucial for sustainability integration within organizations in prior works (Hoffman and Bazerman, 2007). Therefore, we argue, a complete overlap of both management and sustainability control systems should also be re? ected in shared cognitions among the managers working on mainstream strategy/control and sustainability. Crucial to overcoming cognitive biases that are socially and environmentally dysfunctional and that perpetuate unsustainable practices (Hoffman and Bazerman, 2007) is the process of working towards a ‘common frame of reference’ or a shared perception of reality (Levine and Moreland, 1991). Even if the adoption of sustainability and its integration into management control is viewed as necessary, this is easier said than done. An expansion of perspectives requires knowledge that is exchanged and assimilated into the respective individuals’ own knowledge structures (Godemann, 2008). It should be noted that these three forms of integration can co-exist within the same organization and may compensate each other and work together in bridging MCSs and SCSs. For example collective cognition or shared practices among users of two distinct control systems focused either on sustainability or management may compensate for a lack of technical integration between these systems by allowing a smooth circulation of information and knowledge. Furthermore, it is empirically and conceptually plausible to surmise that integration on one dimension can lead to tighter coupling on one or both of the other dimensions as an (un)intended consequence. For instance, strong technical integration may lead to the enhancement of organizational integration through the construction of new shared practices and this—in turn—may create renewed common understanding for users with different backgrounds (Bechky, 2003; Carlyle, 2004). Although we consider integration as a continuum variable that re? cts an aggregated level of technical, organizational and cognitive integration, incorporation of empirical evidence allows us to consider different forms of integration and to highlight the challenges of moving from one con? guration to another. 4. De? ning con? gurations of control systems In order to appreciate the modes of sustainability integration within organizational strategy, we rely on the various uses of both sustainability an d management controls (diagnostic vs. interactive) as well as on their level of integration to delineate ‘ideal-types’ of organizational con? urations. To do so, we distinguish two encompassing types of systems (management control vs. sustainability) and consider an overall level of systems’ integration that encompasses technical, organizational, and cognitive dimensions. Within these restrictive assumptions we delineate eight organizational con? gurations relating to integration of MCSs and SCSs and to their speci? c uses. These eight con? gurations are summarized in Table 2 and discussed in-depth below. We present these ‘ideal-types’ by moving from diagnostic to interactive uses of systems. We ? rst introduce low levels of integration con? gurations (characterized by a loose coupling between MCSs and SCSs) and then con? gurations with high levels of integration (tight coupling of MCSs and SCSs). Building on Miller’s (1986, 1996) insight that con? gurations â€Å"produce strategy†, for each con? guration we discuss the relationships between systems (considering technical, organizational and cognitive dimensions of integration), provide an empirical illustration, and then specify some key parameters of these con? urations, namely their stability, their empirical verisimilitude and their capacity to enhance simultaneously the environmental, social and economic dimensions of the bottom line (that is, the ‘triple bottom line’). 4. 1. Dormant decoupled strategy (con? guration A) A ? rst ideal-type of organizational con? guration corresponds to a situation within which the organization possesses parallel systems of control for management and sustaina bility, yet neither of them is actually mobilized to deploy any kind of strategy. As explained by Simons (1991, p. 60): â€Å"when top managers of large business do not have a vision for the future—or a sense of urgency about creating such a vision—they do not appear to make control systems interactive†. In this context of ‘dormant decoupled strategy’, the organization lacks vision for future development in both the strategic and sustainability domains. This situation prevents the emergence of a clear strategy and the focus is on a diagnostic control system. Such a lack of vision on sustainability and strategy may be reinforced by an absence of cognitive integration between both domains that could be perceived by executives as totally separated worlds (Swanson, 1999) and may also re? ect low organizational and/or technical integration of MCSs and SCSs preventing the emergence of a community of practice around systems. This situation can occur, for instance, for developed or bureaucratized organizations enjoying a high level of monopoly power in their market but whose power is declining due to the entry of new more dynamic competitors. In such organizations, control systems for traditional management and sustainability may have grown progressively and independently with emphasis on diagnostic use. Some large formerly state-owned European utility and transport companies faced these challenges when the energy market was liberalized in Europe. The ‘dormant decoupled strategy’ con? guration can also occur in the less J. -P. Gond et al. / Management Accounting Research 23 (2012) 205–223 211 SCS, sustainability control system; MCS, management control system; TBL, triple bottom line performance. requent contexts described by Meyer and Zucker (1989) as â€Å"permanently failing organizations† within which actors fail to agree on a clear strategic direction and thus maintain uncertainties about the organization’s future. The con? guration of a ‘dormant decoupled strategy’ may also exist in uncertain business situations in which organizations operate illegally and under constrai ned circumstances. Such situations can emerge, for example, in developing countries where there are corrupt of? cials and ineffective regulations. Herzig et al. (2012, pp. 148–172) report the case of an electroplating company in the Philippines which was required to move its shop because of landownership problems. Due to ill-advised and short-sighted decisions, the business was re-located to a mixed-zone which then forced the company to operate â€Å"behind closed gates† and at reduced capacity for more than one year. Strategic options to the company were limited as was the interactive use of â€Å"regular† and environmental control systems of the company. A low triple bottom line performance could be observed from a combination of reduced economic performance, risks in operations and low legitimacy within the local community. Moreover, these threats to the existence of the company support the view that this con? guration is low in stability. For organizations acting in dynamic and competitive markets and within effective regulatory frameworks, such a situation is likely to be transitory, as pressures for strategizing are likely to emerge either from external stakeholders such as shareholders, government or competitors. A persistent lack of strategy in a competitive environment would probably force the organization out of business. We can therefore assume that the empirical verisimilitude of this con? guration is low and con? ned to periods of strategy ‘crisis’ (Simons, 1991)—apart from the relatively exceptional case of â€Å"permanently failing organizations† (Meyer and Zucker, 1989). The entrance of a new head or CEO may indeed stimulate the adoption of a new clear vision (Simons, 1994, 2006). Overall, organizations characterized by such a ‘dormant decoupled strategy’ are unlikely to reconcile environmental, social and economic performance either in the short or in the long run. 4. 2. Strategy emergence through sustainability (con? guration B) A possible move from the ‘dormant decoupled strategy’ con? guration consists in having a change in the use of the SCSs. The move from a diagnostic to an interactive use of SCSs can re? ect an emerging strategic renewal through sustainability. In this case of ‘strategy emergence through sustainability’, MCSs and SCSs are still not integrated, but the sustainability system is mobilized strategically by the top management team to deploy a sustainability strategy (Simons, 1994). Hence, the strategy ‘emerges’ from the sustainability area within a dormant context (Mintzberg and Waters, 1984). Although such a con? guration seems to be empirically less plausible, its existence can be explained, for instance, by the creation of a dynamic new department for sustainable development or CSR, made of entrepreneurial actors who trigger changes within a bureaucratized or Con? guration D Schizoid sustainability strategy Stability: Low Frequency: Medium TBL: High (short term) Con? guration B Strategy emergence through sustainability Stability: Medium Frequency: Low TBL: Medium Con? guration A Dormant decoupled strategy Stability: Low Frequency: Low TBL: Low Level of control systems’ integration (cognitive, organizational, technical) Low Decoupling Con? guration C Compliance-driven sustainability strategy Stability: High Frequency: High TBL: Medium Uses of control systems (diagnostic vs. interactive) Table 2 Con? uring uses and integration of control systems. a High Tight coupling Con? guration E Dormant integrated strategy Stability: Low Frequency: Low TBL: Low Diagnostic use of MCS Diagnostic use of SCS Con? guration F Sustainability-driven organizational Strategy Stability: Low Frequency: Medium TBL: Medium Interactive use of SCS Con? guration G Peripheral sustainability integration Stability: High Frequency: Medium TBL: Medium a Interactive u se of MCS Diagnostic use of SCS Con? guration H Integrated sustainability strategy Stability: High Frequency: Low TBL: High (long term) Interactive use of SCS 212 J. -P. Gond et al. / Management Accounting Research 23 (2012) 205–223 mature organization. These changes can be co-opted by top managers aiming at testing the ecological viability of this strategy within the organization (Burgelman, 1991) and thus using this control system interactively (Simons, 1990). The emergence of this con? guration can also be related to the willingness of a new top management team to promote strategic renewal through sustainability, by focusing managers’ attention on this speci? c system (Simons, 1994). In such contexts, members of the newly appointed sustainability team may have pro? les and backgrounds (e. g. , ex-civil servants or managers from NGOs) that diverge signi? cantly from the dominant managerial one, preventing cognitive integration between users of MCSs and SCSs; or may also work within an organizational unit loosely coupled to the rest of the organization or develop their own distinct systems of data-collection on sustainability issues. Such conditions can limit the organizational and technical integration of MCSs and SCSs. Strategy emergence through sustainability may occur in mature and stable industrial sectors that become subject to profound transformations due to new and emerging sustainability agendas such as global warming. For instance, several energy companies and utilities that operated by relying mainly on a diagnostic use of their MCSs have started thinking about sustainability strategically. Gond et al. (2010) report the case of British Utility for which a change in the industrial sector pushed the executives to recruit a team of experts in order to â€Å"strategize sustainability†. However, this team was made up of newcomers who were loosely integrated into the company from an organizational and cognitive viewpoint. They only had a pre-existing SCS which was decoupled from daily managerial activities. Although MCS and SCS integration was low across the three components, the newly appointed team started transforming the use of SCSs to make it a strategic device for engaging employees and managers. Hence, new opportunities for strategic renewal emerged progressively, even though the con? guration was characterized by a â€Å"dormant† mainstream strategy and low system integration. Within such a con? guration, it can be expected that organizations perform well on the non-? nancial dimensions. Although strategic renewal through mobilizing the SCS may also be motivated by economic considerations organizations will probably struggle to enhance their ? nancial performance in the medium or long term without refocusing on a broader set of control systems in this con? guration where systems are less integrated, resulting in a medium capacity to achieve a triple bottom line. Therefore, the stability of this con? guration is medium. 4. . Compliance driven sustainability strategy (con? guration C) A second possible move out of the dormant decoupled strategy refers to the situation within which an organization mobilizes one of its MCSs to deploy its strategy (Simons, 1991, 1994, 1995), yet pays little attention to sustainability issues which are managed diagnostically through a system that operates parallel to the dominant MCS. One case in point is the development of the sustainability control system driven by external pressures to report on social and environmental issues (e. g. legal pressures and/or stakeholder pressures) (Kolk, 2003; O’Dwyer and Owen, 2007). According to many observers of organizational life, this situation is often observed during early stages of sustainability integration (Maon et al. , 2009, 2010; Mirvis and Googins, 2006; Zadek, 2004). For instance, at the early stages of the Nike case reported by Zadek: â€Å"the company realized it couldn’t just shut out the noise. It eventually responded to activists’ demands for labour codes and, after further pressure, agreed to external audits to verify whether these codes were being enforced† (Zadek, 2004, pp. 28–129). The corporate responsibility department of Nike emerged as an organizational answer to these external pressures (Zadek, 2004; Zheng, 2010). With this ‘compliance-driven sustainability strategy’, the sustainability control system is usually used as a ‘management by exception tool’ to detect a ‘big issue’ and to demonstrate (e. g. , through disclosure of sustainability performance information in annual reports) that the organization has everything â€Å"under control†. In this regard, this con? uration presents an important level of stability, except that the sustainable discourse and practice run the risk of being externally perceived as ‘greenwashing’ or ‘window dressing’ (Banerjee, 2008; Deegan, 2002). Within this type of con? guration, the sustainability data produced by the organization can hardly feed into any internal management processes as there is a low level of technical and organizational integration, re? ected in a â€Å"decoupled† organizational context (Boxenbaum and Jonsson, 2008; Meyer and Rowan, 1977). Similarly, executives and managers confronted with sustainability issues tend to ? rstly consider them as unrelated to their core business (Zheng, 2010), re? ecting low cognitive integration. Thus, this con? guration leaves little room for innovation and organizational learning through the diagnostic use of the sustainability system (Gond and Herrbach, 2006; Maon et al. , 2009). Accordingly, the organizational capacity to improve a triple bottom line performance remains low at this stage, even though the organization may exhibit high levels of ? nancial performance. 4. 4. Schizoid sustainability strategy (con? guration D) The fourth and last con? guration exhibiting ‘lowintegration’ from a technical, organizational and/or cognitive viewpoint refers to an organizational context within which contradictory sustainability and traditional strategies are followed and deployed through parallel MCSs and SCSs. Although this ‘schizoid sustainability strategy’ is probably unusual, its existence ? nds theoretical and empirical support. Theoretically, Kets de Vrie and Miller (1984) argued that organizations are likely to experience ‘neurotic symptoms’ such as chizophrenia. Prior research suggests contradictory injunctions are not uncommon within organizational contexts (Emery and Giauque, 2003), and these situations may trigger schizophrenic symptoms (Watzlawick, 1979). Accordingly, the deployment of control systems supporting contradictory logics can be a way of delegating to lower managerial echelons the management of trade offs J. -P. Gond et al. / Management Accounting Research 23 (2012) 205–223 213 and tensions which have not been effectively managed at the higher end of the organization. It could also re? ect a disagreement at the board level about the levels of priority to grant to strategic uncertainties. Both situations will de facto enhance the maintenance of low technical and organizational integration, and prevent cognitive integration of sustainability and strategy. Other theoretical arguments explain the presence of a ‘loosely coupled’ yet fully developed sustainability strategy. For instance, such a sustainability strategy is a stronger shield to buffer external pressures and external scrutiny through manipulation and super? ial reporting exercises in order to present a facade of conformity (Oliver, 1992). A ? ‘realist’ facade of conformity can be a way to attract institu? tional support for illegitimate actions (Elsbach and Sutton, 1992), a case in point being the instrumentalization of CSR practices by Ma? a organizations (Gond et al. , 2009). Empirically, diversi? ed US-based multinational corporations have been shown to exhibit contrasted sustainable behaviours in various countries, supporting the view of corporate actors ‘being good while being bad’ (Strike et al. 2006). Accordingly, this con? guration could be of a medium frequency. Critical analyses of the corporations which are the most invested in by responsible investors also suggest that sustainability performance may vary heavily across their different impacts on stakeholders (Banerjee, 2008; Markowitz, 2008). For instance, Microsoft is simultaneously praised for its social initiatives while having been found guilty of violations of the anti-trust legal framework (Markowitz, 2008). In addition, a temporary lack of systems’ coordination can also be a transitory situation faced by an organization implementing an organizational change toward sustainability. This con? guration is thus characterized by a low level of stability. Finally, in terms of triple bottom line performance, this con? guration can generate high convergence between the various dimensions of performance in the short run, even though it does not enable this convergence to be sustained in the long run. We now turn to the characterization of a second set of ideal-type con? urations that correspond to situations where MCSs and SCSs are strongly coupled and integrated, through cognitive, organizational and/or technical processes (bottom line of Table 2). This ‘high’ integration means that SCSs and MCSs are coordinated and overlap. Yet, important differences emerge from the various uses of both systems in these contexts. 4. 5. Dormant integrated strategy (con? guration E) Although b oth systems can be strongly tied from a technical, organizational or cognitive viewpoint, they are not necessarily mobilized to deploy any kind of strategy. This situation of ‘dormant intergated strategy’ can be found, for instance, in an organization that has recently integrated sustainability within its balanced scorecard (technical integration) but does not mobilize this system due to the emergence of new radical uncertainties—e. g. , prospect of a merger or of an hostile takeover—which temporarily prevents the adoption of strategic action. Such a situation arose from a part privatization of one of the largest water supply and sewerage companies in Germany (Berliner Wasserbetriebe) as reported by Gmindner and Bergner (2002). The organization’s control of and reporting about environmental issues was always well-developed because environmental issues had a high strategic relevance to the organization (as provider of drinkable water to the public) and were subject to strict regulation (under environmental law). After part-privatization of the public law institution, the new management board adopted a more defensive environmental strategy as it thought that environmental issues had been given too much attention in the past (at most, the board tried to meet regulations in a cost ef? ient way). As the public law company still acted in a monopoly position, bounded to public price regulation, no clear strategy emerged. This was, on the one hand, re? ected in the management’s decision to implement a new balanced scorecard without clarifying its strategic role and its relationship with the public budgeting processes and economic plan. On the other hand, due to lasting cognitive biases at top manageme nt level, it was dif? cult to clarify which strategic issues of an environmental and social nature would receive priority in the future. The ‘dormant integrated strategy’ con? guration ? nds similar rationale to the ‘dormant decoupled strategy’ con? guration except that control systems are integrated here, either technically, organizationally or cognitively. In our German illustrative case, there are high levels of technical integration (e. g. , through the balanced scorecard), however organizational uncertainties prevent a more proactive approach to sustainability strategy being developed (see next con? guration). The parameters of this con? uration are expected to be similar to the ones of the ‘dormant decoupled strategy’, with a low level of stability, a low frequency and a low capacity to create a convergence between the various dimensions of performance. However, in this situation, given a lack of strategic vision, the prospects for sustainability strategizing are higher than in the ‘dormant decoupled strategy’ case, because interactive engagement by the top man agement team with one of the two systems may be suf? cient—due to high systems’ integration—for a move towards a con? uration which entails high potential for sustainability integration (see the next two con? gurations). 4. 6. Sustainability driven strategy (con? guration F) A second ‘high integration’ con? guration is the case of an organization within which the MCS is not used interactively and where the strategy-making process is driven by sustainability through the interactive use of the SCS. This ‘sustainability driven organizational strategy’ corresponds, for instance, to the situation of sustainable businesses at their very early stage of development. Organizations at an early stage of development may have not yet integrated any formalized MCSs into their strategy-making process. Yet, as these organizations’ business models embed sustainability, the need to formalize and control sustainability related data and behaviour may be far higher, leading to an interactive use of this system, and to the development of an integrated MCS as a by-product. This con? guration can be observed in the case of ‘green’ start-ups addressing sustainability issues through 214 J. -P. Gond et al. Management Accounting Research 23 (2012) 205–223 their business model or at the early stages of organizational development focused on social responsibility or sustainability products/services. Medium sized corporations having constructed their business model around sustainability such as Innocent Drinks, for instance, may ? nd that having such a con? guration with a dominant focus on the sustainability parameters of their activities co nstrains growth. Because it re? ects a transitory stage of sustainable organizational development, this con? uration’s stability and empirical frequency are both medium. From a triple bottom line perspective, organizations in this situation may perform well from a social and environmental perspective, yet struggle to secure enough ? nancial resources for their development. As a result, their triple bottom line performance can be expected to be only modest. 4. 7. Peripheral sustainability integration (con? guration G) A third con? guration exhibiting a high level of integration of control systems is ‘peripheral sustainability integration’. This situation corresponds to the case of an organization within which only the regular MCS is used interactively to deploy the strategy, the management of sustainability being used as a diagnostic tool. This con? guration seems highly plausible from an empirical viewpoint, especially for organizations that have derived their sustainability systems from existing MCSs—and thus enhanced technical or organizational integration—while considering that the main strategic uncertainties are not related to the sustainability area (low cognitive integration), for instance because of the speci? s of their industrial sector. In such a con? guration, as sustainability data do not feed the process of strategy-making, sustainability-driven innovation is very unlikely (Gond and Herrbach, 2006). However, they may engender some constraints and boundaries related to sustainability owing to diagnostic monitoring of sustainability issues. This situation corresponds to the approach of sustai nability or social responsibility management which dominated the â€Å"design school† of strategy (Mintzberg, 1990) as well as the â€Å"planning school† of strategy (Ansoff, 1965). Both schools of thought regarded these responsibilities as external ‘constraints’ weighing on strategic choices rather than ‘business opportunities’ on their own for strategy making or competitive advantage construction (Burke and Logsdon, 1996; Porter and Kramer, 2006). Drawing upon the Prince of Wales Accounting for Sustainability: Practical Insights (Hopwood et al. , 2010) text, ‘peripheral sustainability integration’ is exhibited by Sainsbury’s, HSBC, and Novo Nordisk. In each case, it is evident that strategy is aligned to a commercially driven business model where economic progress is at the forefront of business activity. As acknowledged by the authors of the Sainsbury’s case, given the economic crisis, it is not known if sustainability would be embraced if there was not scope to contribute to cost-cutting within the company and across supply chains. Similarly, at Novo Nordisk, ? nancial considerations dominate for the majority of investors despite articulation of social, economic and environmental interests within the company’s Articles of Association. The cases reveal environmental scanning of stakeholder concerns and careful investment practices in order to protect against negative impacts on reputation and therefore ? nancial losses. Novo Nordisk seeks to identify emerging issues that are potentially material. HSBC has implemented the Equator Principles and in-house policies to allow management of sustainability risk as the bank has some knowledge of what loans will be used for and is thus able to refuse to make loans where social and environmental consequences will impact negatively upon likely repayments. Theoretically, the less than ideal deployment of a sustainability strategy of this con? guration can be linked to lasting ‘cognitive barriers’ within an organization. Mindsets, for example, may prevent members of the top management team from perceiving the strategic uncertainties related to sustainability (Hoffman and Bazerman, 2007; Swanson, 1999), even though SCSs and regular MCSs are integrated technically and organizationally. Executives may thus fail to give full consideration to this issue in their strategy-making processes (Simons, 1994). This con? uration is also likely to occur when the sustainability control systems are directly derived from a reporting system built to comply with external pressures and expectations. Because compliance remains an important driver of organizations’ engagement toward sustainability, we can expect this con? guration to be relatively frequent. From a triple bottom line performance viewpoint, organizations characterized by su ch a con? guration may perform only at a medium level, as social and environmental dimensions of performance maybe regarded as relatively low organizational priorities, in contrast with ? ancial dimensions of performance. Within the cases, the integration of MCSs and SCSs may in part be attributed to the in? uence of the Accounting for Sustainability project (A4S), at least in the cases of Sainsbury’s and HSBC if not Novo Nordisk as the latter had not adopt the Connected Reporting Framework8 at the time of writing. Technical integration is apparent in Sainsbury’s application of the A4S decision-making tool and in HSBC’s linking of sustainability with ? nancial information in external reports. To this end, HSBC invested in a tailored, group-wide online system in 2004 that collates data on energy, water, waste and carbon dioxide emissions. These data were previously collected within a series of standalone spreadsheets and not connected to ? nancial data. Organizationally, coupling between the systems has been facilitated by business case reasoning and adoption of a longer-term perspective. However, evidence in the cases suggests that more is needed to move toward stronger communities of practice and common frames of reference. Pertinently, a member of the Non-? nancial Data Management Team at Novo Nordisk commented on the need for 8 The Connected Reporting Framework was developed by A4S and aims to provide a new approach to corporate reporting that re? ects longerterm considerations. By measuring and linking sustainability and ? nancial performance, the aim is to provide a more rounded and balanced view of an organization’s overall performance and, in so doing, build credibility with a broader set of stakeholders. J. -P. Gond et al. / Management Accounting Research 23 (2012) 205–223 215 ognitive integration: â€Å"I see challenges ahead in relation to a common understanding and language between the ? nancial and the non-? nancial people, a whole cultural thing, a way of thinking† (Hopwood et al. , 2010, p. 224). In general, evidence suggests that stability at the three organizations can be considered high owing to adoption of a longer timeframe when making decisions and to a systematic approach to identifying potential stakeholder concerns. Sainsbury’s, for example, recognize that there is a need to support farmers if a continuous supply of lamb in the chain of supermarkets is to be secured. Given that social and environmental dimensions of performance serve to enhance economic dimensions at Sainsbury’s and HSBC, medium performance on the triple-bottom line can be expected. 4. 8. Integrated sustainability strategy (con? guration H) A last con? guration corresponds to an ideal-type of interactive use of both integrated systems. In this context of ‘integrated sustainability strategy’, sustainability strategy and strategy-making overlap completely, allowing the deployment and renewal of a sustainability strategy through the use of coherently integrated systems. This ‘ideal’ con? guration —if empirically rare—corresponds to the highest level of sustainability or social responsibility implementation described in prior models of CSR deployments (Maon et al. , 2009, 2010; Mirvis and Googins, 2006; Zadek, 2004). It uncovers the control infrastructure that needs to be in place for embedding sustainability. Movement toward an ‘integrated sustainability strategy’ is demonstrated by the Aviva, BT and EDF Energy cases included in the Accounting for Sustainability: Practical Insights (Hopwood e How to cite Mangement Control Systems, Papers

Lord Of The Flies What Evil Lurks In The H Essay Example For Students

Lord Of The Flies What Evil Lurks In The H Essay eart Of Jack?By Sean Rioux The novel Lord of the flies by William Golding presents and defends a theme that human nature is essential evil, and that a person removed from society will be allowed to let their evil instincts to manifest themselves as the person becomes increasingly savage. In this novel, Golding presents a character (Jack) who takes on and exemplifies this transition to savagery through out the course of the book as the evil inside him is set free. We see Jack, who at first cannot even kill a pig caught in the creepers, fall deeper in deeper into his savage ways as his killing of one pig, and his focus on the hunt turns to bloodlust. Then as it progresses his bloodlust begins to drive more than just the hunt for food as he leaves the dead as sacrifice for the beast, and he begins to turn his violence out towards the other boys, not just his pray. As a final decent into the evil that has consumed him the pray becomes one of the boys as Ralph is hunted with the intent to kill, sacrifice and possibly even eat in an act of cannibalism. Before the evil began to grow in strength within Jack, he was a boy much like the others and like the others he found the concept of killing another living thing was not something easy to digest, but Jack learned. How ever hard it was for Jack to first kill a pig, spilling its blood on his bare hands, once he had first killed another living thing his path towards evil and savagery was well one its way. Early on in the novel we find Ralph, Simon and Jack walking through the forest when they come across a small pig tangled and caught in the creepers. Although Jack does have a knife with him his hesitation combined with the overwhelming reality of the situation keeps Jack stunned in his place and the pig escapes untouched. Jack swears to himself and the others that he will kill the next pig and this pressure to perform to prove himself a true and worthy hunter, leads him to obsession over the hunt. To Jack the hunt becomes more than just a game, or a source of food, it becomes his mission, duty and purpose on the island. When Jack makes his first kill he is spellbound by the power of life and death he exerts on the pig and is fascinated by the warm blood that pours from the wound he cuts to slit the pigs throat. Now the hunt has become something more for Jack as lust for blood begins to stir in him and the hunger for that feeling of power over another beings mortality grows. The others on the island begin to take interest and excitement in the hunt as Jack has provided meat, and the draw of the hunt and its bloody gore begin to stir in the other boys. This acts as a catalyst to the fall of the brittle society Ralph protects as the boys through Jack see the chaotic and savage game of the hunt and the prospect of more meat far more amusing and pleasing than even getting home. Jack denies the importance of the fire or shelters suggesting he is in complete obedience to the draw of the hunt, and the inherent evil that comes with. Cruel as slitting a pigs throat may at first seem to Jack, as the lust for blood that stirs in him begins to escalate, so does the power of evil deep within him, and for Jack the hunt becomes that much more lust full and primal. .u94c0915f931876a72a51a1d9318ead91 , .u94c0915f931876a72a51a1d9318ead91 .postImageUrl , .u94c0915f931876a72a51a1d9318ead91 .centered-text-area { min-height: 80px; position: relative; } .u94c0915f931876a72a51a1d9318ead91 , .u94c0915f931876a72a51a1d9318ead91:hover , .u94c0915f931876a72a51a1d9318ead91:visited , .u94c0915f931876a72a51a1d9318ead91:active { border:0!important; } .u94c0915f931876a72a51a1d9318ead91 .clearfix:after { content: ""; display: table; clear: both; } .u94c0915f931876a72a51a1d9318ead91 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u94c0915f931876a72a51a1d9318ead91:active , .u94c0915f931876a72a51a1d9318ead91:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u94c0915f931876a72a51a1d9318ead91 .centered-text-area { width: 100%; position: relative ; } .u94c0915f931876a72a51a1d9318ead91 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u94c0915f931876a72a51a1d9318ead91 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u94c0915f931876a72a51a1d9318ead91 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u94c0915f931876a72a51a1d9318ead91:hover .ctaButton { background-color: #34495E!important; } .u94c0915f931876a72a51a1d9318ead91 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u94c0915f931876a72a51a1d9318ead91 .u94c0915f931876a72a51a1d9318ead91-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u94c0915f931876a72a51a1d9318ead91:after { content: ""; display: block; clear: both; } READ: Sex Education EssayAs Jack’s grasp on the forgotten reality he left behind fades away, the new more savage ways of his tribe of hunters begins to shape a culture around the evil of the island. Jack’s kills, as time passes become more and more brutal and without mercy as he begins to loss any morel structure or compassion for other living beings. When hunting one day he manages to track a sow with young still suckling at her teat and he leads the boys in a perverse, and lust full slaughter of the mother pig. He does not consider what damage he is doing or the morality that would come into to play had he not been so far from modern civilization. The head of the sow is mounted on a stick as a sacrifice to the beast who to the savages that where once boys, has become a sort of symbolic vengeful and evil god who the boys commit wrong doings in the name of. The beast in the novel represents the evil that exists within Jack and the boys themselves and thus the sacrifice to the beast represents them giving in even further to their own evil. The boys are giving into their own savage, primal ways more and more as the innocence that they bore when they arrived on the islands begins to come crashing down even further. Jack focuses his violent energies for the most part into the hunt, but as the hunt and the primal forces of evil he exerts on the hunt become more and more a part of him it begins to seep into the interactions he has between him and the other boys. As Jack, through his action, denies membership to any civilized society on the island he beings to show egocentric behavior toward any group but the hunters and his separate tribe and begins to see his survival as more important than that of the others. Upon realizing that the other group had fire (which both groups needed) and his did not, he decides that his group as the strongest deserved the rite to the fire, and that they would take it by force weather necessary or not. This demonstrates the primal ways of nature in its laws of survival of the fittest, and Jack’s belief that he was the strongest and thus deserved to live the most, and have the fire over any other. In modern civilization we have morals we instill in our selves to help the weaker, and share what we have to shape a better future for those in need. Ralph’s is very much willing to share the fire but Jack gives them no chance and simply sees them as the weaker link ready to be picked off, in his tribal i sland world. With Jack’s contempt for the weaker less primal, less savage boys of the island combined with Jack’s weak attachment to society and its morals, the evil in him becomes ever so powerful and enables him to ignore whatever social structure that once guided him and take his primal hunt to a whole to savage level. Jack’s final descent into the depth of his own darkness and savagery occurs when the target of the hunt, kill, and sacrifice, turns away from the pig and towards Ralph. As Ralph’s small resistance to the evil and anarchy on the island takes its final blow with the destruction of Piggy and the conch, Jack chooses to end what little is left to remind him of the civilized behavior he once knew by killing Ralph. Not just murder him in cold blood, but hunt and slaughter him like an animal, and leave a meaningful and overwhelmingly real sacrifice for the beast, Ralph’s head on a stick. Ralph being sacrificed to the beast is meaningful in the context of the book as Ralph after the destruction of the conch represents all that is left on the island of society, and civilization and thus good. Jack is so bent on seeing Ralph dead because he can sense that Ralph opposes the savagery going on. For Jack and the boys they have given up on the idea of home and forgotten the inno cence they once had. Now with Piggy dead and the conch ruined Ralph exists as a painful reminder that, some one is still thinking about home, and the society they left so distantly behind. Jack goes as far as burning the forests of the island down to flush out Ralph without even considering that the forest is their only source of food. He has lost his internal balance of good and evil and thus he can no longer reason and his actions and decisions have become like primal reflexes, everything for the kill. .uff050429664998c906967478a4fe470e , .uff050429664998c906967478a4fe470e .postImageUrl , .uff050429664998c906967478a4fe470e .centered-text-area { min-height: 80px; position: relative; } .uff050429664998c906967478a4fe470e , .uff050429664998c906967478a4fe470e:hover , .uff050429664998c906967478a4fe470e:visited , .uff050429664998c906967478a4fe470e:active { border:0!important; } .uff050429664998c906967478a4fe470e .clearfix:after { content: ""; display: table; clear: both; } .uff050429664998c906967478a4fe470e { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uff050429664998c906967478a4fe470e:active , .uff050429664998c906967478a4fe470e:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uff050429664998c906967478a4fe470e .centered-text-area { width: 100%; position: relative ; } .uff050429664998c906967478a4fe470e .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uff050429664998c906967478a4fe470e .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uff050429664998c906967478a4fe470e .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uff050429664998c906967478a4fe470e:hover .ctaButton { background-color: #34495E!important; } .uff050429664998c906967478a4fe470e .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uff050429664998c906967478a4fe470e .uff050429664998c906967478a4fe470e-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uff050429664998c906967478a4fe470e:after { content: ""; display: block; clear: both; } READ: Of Anger EssayWilliam Golding presents this novel to us as a thesis statement on human nature, suggesting that we are all inherently evil but it is society that keeps us civil and good. This concept although it might not apply to the real world is portrayed quite nicely through the character of Jack who finds himself doing things his society would look down on without the slightest bit of consideration. He hunts armed with nothing but his instinct and a spear, lusts after the sight of blood. He even pursues a human pray, and bows to a sacrificial evil god. What about this book that actually has a basis in reality and applies even to the fictional character Jack is that the ir is a delicate balance between good and evil and that it takes so little to offset the balance that we as a society must protect and serve these values we hold so dear. English Essays

The most tragic character Essay Example For Students

The most tragic character Essay The novella Of Mice and Men written by John Steinbeck firstly originates from the poem by 18th century poet Robert Burns entitled To a mouse. We know that the title of the poem has been taken from the line in the seventh verse of the poem the best laid schemes o mice and men gang aft agley, an leae us nought but grief an pain.  Parallels can be drawn between the poem and the novella, in particular George and Lennies American dream, when we look at the verse containing the title of the poem. This verse speaks of how the best plans of man often fail and leave us with pain and grief, and this directly foreshadows the fact that Lennie and Georges dream will not be made a reality. We will write a custom essay on The most tragic character specifically for you for only $16.38 $13.9/page Order now The tragedy of course, lies in the fact that no matter how elaborately George and Lennie plan, regardless of how intensely they hope and dream, this dream will end in sorrow. Steinbeck sets the short story in 1930s America during the harsh Great Depression years, and due to the lack of money and employment at this time, the number of migrant workers was high. The short novel focuses on the struggles of two particular itinerant workers working on a ranch in California. This is perhaps a reflection of Steinbecks own experiences working as a migrant worker on rural Californian ranches, and we see the impressions that his experiences have made upon him through his work. We also see Steinbecks past experiences influencing his writing in other works such as The Grapes of Wrath. Through Steinbecks portrayal of certain characters, we are also given an insight into the social context of the time. When looking at tragedy these social contexts provide evidence for some characters to be described as tragic, when based on both modern and traditional interpretations of tragedy. We see through Crooks, and how he is ostracised from the rest of the workers, an example of the racial discrimination of the times. Crooks can be regarded as tragic based on modern interpretations of tragedy due to the segregation. Based on Greek and Shakespearean interpretations of tragedy, Lennie and Curleys wife can be considered as tragic, as throughout the novella they produce feelings of pity, fear and excitement in the audience, and both have their tragic flaws, this being an important Aristotle feature, which lead to their downfalls. Through Curleys wife we see the sexist treatment of women, as they are portrayed by Steinbeck as property of their husband. This sexist treatment of women arouses pity in the audience, and can be said to portray Curleys wife as tragic. We read of the quest of the American dream and the importance of this to Lennie, and as it is foreshadowed that this dream is unlikely to ever happen a tragic element is drawn. We also have sympathy with Lennie because of the severe treatment of those with limited mental ability. This treatment provides us with modern reasons for Lennie to be considered as tragic, especially when compared to attitudes today. This essay will focus on the three characters named in the introduction, and explore the extent to which they can be described as tragic. The essay will also contest the idea of Lennie being the most tragic character in the novella. The first character to be explored in this essay is Crooks. At the beginning of chapter four Crooks is given the longest description of all the characters in the novella. We read of his deep black wrinkles, and his pain tightened lips. This suggests that Steinbeck has intentions for him as an important character, and Steinbeck goes on to use Crooks to symbolize the racial segregation. Crooks is also used to show the general loneliness of ranch workers, and Steinbeck uses him to bring the loneliness experienced by all the characters into perspective. We read of Crooks saying, A guy needs someone to be near him .uc5769bd34170873da9c526dc1e9276f8 , .uc5769bd34170873da9c526dc1e9276f8 .postImageUrl , .uc5769bd34170873da9c526dc1e9276f8 .centered-text-area { min-height: 80px; position: relative; } .uc5769bd34170873da9c526dc1e9276f8 , .uc5769bd34170873da9c526dc1e9276f8:hover , .uc5769bd34170873da9c526dc1e9276f8:visited , .uc5769bd34170873da9c526dc1e9276f8:active { border:0!important; } .uc5769bd34170873da9c526dc1e9276f8 .clearfix:after { content: ""; display: table; clear: both; } .uc5769bd34170873da9c526dc1e9276f8 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uc5769bd34170873da9c526dc1e9276f8:active , .uc5769bd34170873da9c526dc1e9276f8:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uc5769bd34170873da9c526dc1e9276f8 .centered-text-area { width: 100%; position: relative ; } .uc5769bd34170873da9c526dc1e9276f8 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uc5769bd34170873da9c526dc1e9276f8 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uc5769bd34170873da9c526dc1e9276f8 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uc5769bd34170873da9c526dc1e9276f8:hover .ctaButton { background-color: #34495E!important; } .uc5769bd34170873da9c526dc1e9276f8 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uc5769bd34170873da9c526dc1e9276f8 .uc5769bd34170873da9c526dc1e9276f8-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uc5769bd34170873da9c526dc1e9276f8:after { content: ""; display: block; clear: both; } READ: Explore Shakespeare's presentation of Act 3 Scene 1 As A Turning Point In The Play? EssayA guy goes nuts if he aint got nobody A guy gets too lonely an he gets sick Here Steinbeck is bringing forward the need for human interaction. We are given the impression that Crooks is deeply affected by the racial hierarchy, and by how he has been ostracised from the rest of the ranch. From this we have evidence to regard Crooks as tragic, especially due to his loneliness and how is has been ostracised based on his skin colour alone. Steinbeck also describes crooks as a proud, aloof man. It seems that Crooks pride helps him deal with his loneliness. The reader sympathizes with Crooks , adding to the theme of tragedy. In the novella, Crooks is also physically handicapped. Crooks has been given this name because of his crooked spine, adding to the picture Steinbeck draws of Crooks as an unfortunate, tragic character. We read at the start of chapter four Crooks rubbing liniment on his spine, he held a bottle of liniment, and with the other he rubbed his spine When reading this the reader has a picture of this proud man reduced to spending his time on his own rubbing his crooked back. We again sympathize with Crooks, and he can be described as tragic based on this. Furthermore, at the end of the chapter we read, in his pink palm and reaching around fell slowly to rubbing his back. This presents us with a cycle of Crooks; as he is portrayed as the solitary character at the beginning of the chapter, and he is the same at the end. We can infer from this that as long as the social context of the times remains, Crooks would always be treated the same, and from this a modern tragic element can be drawn. We also read of Crooks being a scapegoat for the ranch workers. We read the boss gives him hell when hes mad This tells the reader that due to Crooks being black, all the blame is put on him for problems on the ranch. However, it can be said that a possibility of a change in Crooks situation may have occurred had Curleys wife not entered into Crooks room. Until this point in chapter four, it could be said that Crooks had started to believe in an American dream. If you guys would want a hand for nothing why Id come an lend a hand. I aint so crippled Crooks actually asks for a share in the dream, but Steinbeck insists on keeping to the tragic theme, and so before this question is even answered, Curleys wife enters. This is significant for evidence for Crooks to be regarded as tragic, because of how Curleys wifes words affect Crooks. Crooks attempts to stand up to Curleys wife you got no rights comin in a coloured mans room, but the ever present racism is again apparent from Curleys wifes reply, listen nigger, you know what I can do if you open your mouth I can get you strung up on a tree so easy it aint even funny These words sharply bring Crooks down to Earth, and reduce him to nothing. This incident involving these two characters arouses more sympathy in the reader, and can be said to sum up the evidence for Crooks to be described as tragic.

How To Stop Running Out Of Time On SAT Reading

How To Stop Running Out Of Time On SAT Reading SAT / ACT Prep Online Guides and Tips Feeling pressed for time on any test is extremely frustrating. It’s even worse on tests like the SAT and ACT because they’re so lengthy: if you run out of time on a section, you don't get the relief of "Well, at least I'm done with the test" because you have to move right on to the next section. Since you can’t stop time (probably?) and, except for some special circumstances, can’t get extra time, you'll need another solution to help you avoid running out of time. So what strategies can you use? I’ll discuss the top misconception students have about running low on time on the SAT Reading section and strategies to avoid running out of time. First, however, I want to do a quick run-through of the timing for SAT Reading- after all, in order to stop running out of time on the section, you first must know its basic layout. We have an in-depth explanation of this in another article, but in case you don't have the time to read it through I've written up a summary below. feature image credit: 12 sec by Peter, used under CC BY-SA 2.0/Cropped from original. How Long Is the SAT Reading Section? The new SAT Reading section is the first section of the SAT and consists of 52 questions over 65 minutes. You'll answer these questions based on the contents of six passages (four single passages and a set of shorter paired passages) spanning three different subject areas (U.S. and world literature, social science, and natural science). Two passages in each SAT Reading section will also be accompanied by charts or graphics that you'll have to look at to answer a few of the questions. (If you want more specifics, we go into all this in much more detail in our article on what's actually tested on SAT Reading). SAT Reading questions come in eight main flavors: Big Picture: Questions about the main point of the passage. Detail/Little Picture: Questions about a specific line or lines in the passage. Inference: Questions that ask you to interpret the meaning of line or two in a passage. Words In Context: Questions that ask for how a word is used in a particular instance in the passage. Function: Questions that ask how a phrase, sentence, or paragraph functions in the larger context of the paragraph or passage. Author Technique: Questions that ask about the passage's tone or style; you'll often be asked to compare and contrast different authors’ techniques. Evidence Support: Questions that ask you what specific evidence supports the correct answer to a previous question. Data Intepretation: Questions that ask you to analyze and answer questions about the charts and graphics accompanying the passage(s). The #1 Reading Misconception The number one thing I've heard when it comes to the SAT Reading is something along the lines of "I’m a slow reader, so I’ll never be able to finish the SAT Reading section in time and I won't be able to bring my reading score up". FALSE. Excelling on the SAT Reading section is not just about reading speed- otherwise, it would be called the SAT Speed Reading section (or something like that). If you read a lot, or read quickly, that may give you a little bit of an edge, especially with big picture questions that require you to synthesize information from the whole passage. If you’re a slow reader or don’t read a lot, you might be reading this and thinking "Well, great. I’m already starting from behind." But reading quickly in no way guarantees that you will excel on the SAT Reading, or even that you won’t be rushed. There are several different ways to approach passages in SAT Reading, and the optimal strategy for one person may be the worst possible idea for another. In reality, the key skill to doing well on the SAT Reading section is the ability to skim text while retaining meaning. If you're a slow reader, you can learn to skim through practice. If you're a fast reader, you must be aware that SAT Reading is very different from light fiction reading; you'll need to practice to get the important points from the SAT passage. So how do you avoid being rushed and running out of time on SAT Reading, even if you are a slow reader? Practice, practice, practice! Practicing isn't just the way to get to Carnegie Hall (as the old music joke goes)- practicing the SAT will help you get better at taking the SAT. But it's not enough to practice in any way you can think of- you must practice/study effectively. When studying for SAT Reading, there are three main strategies you should use to focus on to get better at finishing the section in time. Strategy 1: Practice Monitoring Your Time The first step to improving your ability to finish the Reading section without running out of time is to keep track of your time. The two ways to do this are by recording how long you're taking to answer each question and, during the test, being aware of how much time you have left until the end of the section. Know How Long You’re Taking on Each Question If you find you’re taking too much time on a question, mark it and come back to it in review. But what is "too much time?" Well, it depends on your target score, or the score you are aiming for on a particular section; therefore, when preparing for the SAT Reading, you must know your raw and scaled target scores. Why does this matter? If you’re aiming for a lower target score, you can skip more questions, and spend more time on the questions you do answer. Remember, the SAT Reading section consists of 52 questions over 65 minutes: if you’re spending more than one minute 15 seconds per question, you’re going to run into problems, just by the simple math (bonus practice). This 75 seconds-per-question time constraint only applies, however, if you are aiming for a perfect or near-perfect score and need to give every question a fair shot. If you're aiming for a Reading score of 30/40, you can guess on the hardest 25% questions and focus your answering energies on easier questions (although of course which questions these are will be different for everyone). Only aiming to get a 30 on Reading also means you get more time to spend on the questions you are answering. If you only need to get around 36 questions right to reach your target score, then you can spend up to 23 seconds more on each question (36 questions in 65 minutes vs 52 questions in 65 minutes- even more math!). Read our article on getting a 30 on SAT Reading for more strategies like this. Know How Much Time You Have Remaining During the Test This doesn’t necessarily mean dividing up the time beforehand, as in, "Okay, I have 65 minutes with six passages to read (four single, one set of paired) and 52 questions to answer, so I should spend 12 minutes on each single passage and questions and 14 minutes on the paired passages and questions and then I’ll have three minutes to go over everything at the end." Those calculations (a) hurt my brain, and (b) take up way more time than they’d save. Instead, get used to keeping an eye on the clock. You'll need to be able to balance reading the passages with answering questions on them- don’t let one passage suck up all of your time and force you to scramble to get through the rest of the passages and questions. I personally try to check the time only after I've finished skimming a passage and after I've answered all the questions on that passage (even though my initial instinct is to constantly be time-checking). You'll need to figure out what works best for you, but my advice is to avoid checking the time more than once every few questions- otherwise, you'll end up wasting time trying to save time. If you find that you have zero concept of time when you’re practicing answering questions, you can practice with a stopwatch set to go off at five minute increments. Just remember that you won’t actually be able to do this on test day (although the test proctors may give verbal warnings at 10 minutes left and five minutes left). Other SAT Reading Time Monitoring Strategies When looking over the test, mark questions you end up spending a long time on as well as the ones you’re not sure about. Really break down what stumped you about the questions you spent too much time on as well as the ones you got wrong or were uncertain about. Was it the wording of the question? The type of question (paired passage, big picture, inference)? Were you just tired and misread the passage, so you didn't see the answer? Is there a pattern to the questions you're running out of time on? All of this data is valuable fodder for your test prep process: establishing a feedback loop of testing, reviewing your mistakes, and testing again. It is essential not to skip over the middle step of reviewing your mistakes thoroughly. (For more on this, read my article on the best way to review mistakes on the SAT.) Not sure running out of time is your only issue? Read the section on understanding your high level weaknesses in this article. Great! Time left for a beer! by Mike Schinkel, used under CC BY 2.0/Cropped from original. Pace yourself to avoid RUNNING out of time. Strategy 2: Practice Reading Passages and Answering Questions No, practicing SAT Reading questions over and over won’t necessarily make you a faster reader. But it will make you better at reading the passages in a way that will help you answer the questions more efficiently. Because every person processes information differently, I can't dictate the best way for you to read the passages. However, if your current approach isn't working, you might want to consider switching it up. There are three main approaches to choose from: #1: Read the whole passage in detail. This is really only a good strategy if you are both a quick and thorough reader. It's probably the worst option if you're already worried about running out of time. #2: Read the questions first. Determine which details you look for in the passage by reading the questions first, then jumping back to the passage to find the answer. #3: Skim, then attack the questions. Quickly read through the passage to get a sense of its content, structure, and purpose, then approach the questions. Finally, return to the passage to get any more detailed information required by specific questions. The more familiar you get with SAT Reading passages and questions, the more you'll be accustomed to the test and the better you’ll know what to pay attention to and when to use which strategy. For instance, if you read the questions first, if a question has specific lines associated with it (e.g. "In lines 10-38"), only read those specific lines to answer it; do not pull your answer from the rest of the passage. On the other hand, if you skim first, get used to noticing words and phrases like "however" and "in contrast." These words are important because they indicate a change in tone, as in: "Despite the fact that the viola has a long and noble history, negative stereotypes about violas (and violists) abound in modern day classical music communities." You'll find more strategies, as well as more detailed information on why you might want to choose one approach over the others, in our article on the best way to read the passage on the SAT Reading section. More Passage-Reading Strategy Suggestions The passage you read first can make a big difference if you tend to run out of time. Scan through all the passages in the section and see if any subject matter looks easier to tackle for you and then start with those, rather than taking the section in order. That way, you won’t be rushing through and getting things wrong on passages you should get and can with a clear mind devote yourself to passages that are more difficult for you. You can also see if bubbling in all your answers at the end helps (read more about this in the Quick Tip section of our perfect scorer article). This strategy is only helpful, however, if you can make sure to leave a good two to three minutes at the end of the section to do this, since you don’t want to run out of time before you bubble in answers that you got (the ultimate in frustrating). If you can think of other ways to keep yourself from running out of time on SAT Reading (perhaps by using some mindfulness techniques to focus?), that is also great. As always, you should only use strategies that work for you. Chess game by Kamil Porembiński, used under CC BY-SA 2.0/Cropped from original.Think about which strategies will work for you. Want to learn more about the SAT but tired of reading blog articles? Then you'll love our free, SAT prep livestreams. Designed and led by PrepScholar SAT experts, these live video events are a great resource for students and parents looking to learn more about the SAT and SAT prep. Click on the button below to register for one of our livestreams today! Strategy 3: Practice Taking SAT Reading as Part of the Whole SAT There’s knowing the material on the SAT Reading section...and then there’s building up the stamina to make it through. Fortunately, the SAT always presents the sections in the same order: Reading, Writing, Math (No Calculator), Math (Calculator), and the optional essay. This predictability gives you an advantage when prepping, because you can actually simulate test-date conditions when you take full-length practice tests by taking everything in the correct order. It's important to take at least some practice tests all the way through in the correct order so that you can get used to what it feels like to take the full test. Reading is always the first section, so you'll probably always have the most energy to spend on it, but you'll need to be careful not to burn through all your reserves with the Reading section, only to find that you're too drained to perform well on the rest of the test. Another thing to keep in mind is that you’ll most likely be taking the SAT on a Saturday morning. Be extra sure to do some practice Reading sections in the morning (especially if you’re not a morning person!) to give yourself a good idea of your energy levels at that time of day. If you’re more sluggish in the mornings in general, your reading speed will probably also be slower. It's okay to take some or most of your practice tests in the afternoon if that's when you have the most time, but exclusively doing this may not give you an accurate picture of how quickly you can complete the SAT Reading section under real test conditions. Do You Qualify for Testing Accomodations? If you really have trouble with reading in time-constrained situations, you might qualify for special testing accommodations. It's unlikely that prepping for and taking the SAT will be the first time you notice you have major problems with reading; however, it may be the first time you won't be able to compensate for it in other ways (like spending hours and hours on homework and extra credit to make up for low test scores). The College Board does offer accommodations on the SAT for eligible students with documented issues. You can get more information here on the steps you'll need to take in order to get accommodations on testing day. But a word of warning: Accommodations are far more likely to be granted to students if their special circumstances have been documented for a longer period of time. CollegeBoard tends to be leery of students who get diagnosed with something or other just in time to take the test, since the students might be stretching the truth in order to get extra time. How can you avoid getting caught in red tape and having your accommodations held up? Plan and apply for special accommodations early, if at all possible- the request process alone can take up to seven weeks. If you're in middle school or early high school and are having serious problems with reading when compared to your peers, get psycho-educational testing then, rather than waiting. If for whatever reason you couldn't apply for special accommodations until recently (for instance, if you only just developed a hearing or visual impairment), make sure it's clear to the person documenting your conditionwhy you're only doing something about this now. Also, while this documenter will provide you with information to send on to the CollegeBoard, the College Board may also want you to explain why you applied for special accommodations only recently, so it’s good to have an explanation ready. How to Improve Pacing on SAT Reading: A Recap #1: Take timed practice tests and monitor your time. #2: Get comfortable with taking the SAT Reading so you can use strategies effectively #3: Make sure you take entire practice tests in sequence a few times so you know what to expect. #4: If you think there’s a bigger problem that's causing you to run out of time on the SAT Reading, get psycho-educational testing as early as possible to confirm it and see if you are eligible for special accommodations on the SAT. Now, go forth and read! What’s Next? Want more strategies for avoiding a time crunch? Read about the 9 ways to buy time on the SAT. How can you figure out what’s tripping you up on SAT Reading? Check out our detailed analysis of each question and passage type. We also have more in-depth information on figuring out what approach to reading the passage works for you in another article. Learn more about the format of the SAT with our article on the timing and content of each SAT section. For more on how to master SAT Reading, read our guide to getting a perfect Reading score. You might also be interested in our ultimate guide to SAT Reading, which lists all of our articles on SAT Reading, along with a brief description of what's in each article. Want to improve your SAT score by 160 points?We have the industry's leading SAT prep program. Built by Harvard grads and SAT full scorers, the program learns your strengths and weaknesses through advanced statistics, then customizes your prep program to you so you get the most effective prep possible. Check out our 5-day free trial today: