David Emsley’s Innovation Theory University Essay Example

Why Emsley states that “innovation is generally regarded as an important research topic”?

According to Emsley (2005), “innovation is generally regarded as an important research topic.” The author refers to the idea that innovations should help organisations in the process of adaptation to the changing business environments and survive successfully in these environments. However, the process of innovation appears to be not easy for management accountants. The inability of the management accountants to implement innovations such as ABC, for example or the balanced scorecard has been criticised and called ‘accounting lag’ (Emsley, 2005).

However, it should be noted that when this term was coined, the area of management accounting innovation had not been explored sufficiently yet. Today, the innovations in management accounting are explored extensively, so it is not difficult to determine the connection between the innovations in management accounting and the ability of a company to adapt and survive in the rapidly changing business environments.

The importance of the innovation topic only grows, considering the pace and the depth of the changes. New technologies provide management accountants with new opportunities to collect and process data. The time needed to process information and provide meaningful outcomes has decreased significantly, so it affects the process of the decision-making and thus, speeds up the process of adaptation to the changing business environments (Epstein & Lee, 2014; Suomala & Lyly-Yrjänäinen, 2012).

The importance of innovations in management accounting cannot be overestimated today because the speed of reaction to the changes determines the competitive advantage a company may gain or lose.

Why the author is emphasising on the role for Theory development?

The role of Theory development is emphasised by the author because of the lack of previous studies in this area (Emsley, 2005). Previous studies were focused on one or several innovations (two or three the most) that were explored in-depth to evaluate their value for the management accountants. Theory development proposed by the author creates a framework for evaluation of all available innovations that can be used by management accountants in the daily practice.

The importance of Theory development is in the approach of Emsley (2005) to the process of innovations’ evaluation. The author divides the theory into three main parts and explores each to support consistency of his ideas and conclusions. The first section explores innovation as a concept, providing definition and discussing innovation as an abstract entity, without including any particular details.

In this section, Emsley (2005) provides the following definition of innovation: “an idea, practice or object that is perceived as new by an individual or other unit of adoption” (p. 160). Additionally, the author explains the most important outcomes the definition has to show that the concept exploration is a necessary step prior to exploring the practical application of some innovation concept in a real company. The understanding of the concept of innovation provides sufficient background for the further understanding of the role involvement and its impact on innovativeness.

The second section of the theory explores the roles of management accountants and their (roles) involvement in the process of implementing innovations. This section provides an understanding of the role involvement concept and its importance for the theory. Thus, the definition of role involvement is as follows: it is the “centrality of the management accountant’s job, authority and responsibility to the comptroller’s department” (Emsley, 2005, p. 162).

The contribution of the role involvement concept to the theory is explained by using examples from the previous studies in this area that, however, are not as comprehensive as the study conducted by the author and perform only the supportive role.

The third section explores the presence and the essence of the relationship that, in theory, exists between the innovativeness and role involvement. This section evaluates the interconnection of role involvement and innovativeness and explains the terms, in which role involvement should influence innovativeness to some extent. The author divides these terms to the three sub-concepts: ”

  1. knowledge about the appropriateness of innovations;
  2. acceptance of the innovations by business unit managers;
  3. incentives to innovate” (Emsley, 2005, p. 162).

As it can be noticed, the process of exploring the potential relationship between these two concepts is gradual, and it involves the reader step-by-step to facilitate the understanding of the provided ideas.

Considering the theoretical background, provided by Emsley (2005) and other researchers, it can be concluded that the importance of the role for Theory development is very high (Hopper, Northcott & Scapens, 2007; Epstein & Lee, 2014; Suomala & Lyly-Yrjänäinen, 2012). Innovations are implemented by people who have different roles in an organisation or a company, but all these roles must have a common vision and same goals to provide the organisation or the company with the required results. These roles require different innovation but similar to or the same approach to innovation adoption.

Why is the author addressing the importance to study innovativeness?

Innovativeness is one of the main concepts explored by Emsley (2005). The author presents it as all innovations to study, opposing it to the studying of a single innovation. The previous studies were focused on the very limited set of innovations or only a single one. Such an approach was less complicated, and it was easier to understand this innovation (such as ABC, for example) in terms of implementing it in the daily practices.

Today, a single innovation cannot be a game-changer for the company seeking for success. It is highly important to implement multiple innovations and develop them within a work environment as a system of interconnected new approaches to conducting internal business operations. Otherwise, the effect of these innovations would be minimal. It is the point of the author.

Innovativeness should be studied because it provides a more comprehensive understanding of the level of innovations a management accountant embraces. This understanding allows determining what leads a management account to the use of innovations in general.

Then, it is more important to generalise innovations and not focus on the exploration of a single innovation as ABC, for example, because factors that may be important to this innovation may be irrelevant to other innovations, so certain generalisation is needed. Finally, the categorisation of innovations is needed according to Emsley (2005), “because it opens up the possibility that explanatory variables, such as role involvement, affect different innovations in different ways” (p. 161). Summing, innovativeness’ studying is a more general but more comprehensive approach to managing innovations in a company or organisation that allows the management accountants to utilise more comprehensive and modern tools in their daily practices.

What other incentives will be useful?

Emsley (2005) states that the role of “incentives” should be considered as a positive factor in the process of implementing innovations by the management accountants. It should be noted that satisfaction from work includes incentives as an integral part, along with moral satisfaction and a salary. Incentives can be different from career growth to the salary increase and other material bonuses.

However, it is necessary to realize that incentives will not be effective if innovations are inappropriate or very difficult to implement. It means that a manager accountant most probably will disregard an incentive and will not spend time negotiating some new, improved system if it is too hard to organise its implementation because of the position of the superior manager. Summing, it can be said that ‘yes’, incentives can positively influence the process of innovations’ implementation, but their influence is not that substantial. Every situation should be considered separately to see if an incentive would be potentially effective or not.

It is possible that the ‘right’ incentives in each situation can be more effective than some general approach to management accountants in a company. Thus, for example, personalized rewards should be used to help the management accountants to focus on the innovative approaches’ exploitation in work. New technologies such as smartphone applications and cloud services can facilitate access to information.

It can make the process of the data analysis much easier if an accountant is in a distant location due to family needs, for example. Such an agile approach to the work process can motivate some employees to master innovations. Another personalized incentive could be the opportunity to work less since some improved data analysis software is capable of performing operations faster and better. Finally, even an internal competition with a valuable prize can be initiated to motivate the most active management accountants to participate. Personalized incentives should be applied in the case when it is highly important to motivate the most efficient and productive employees. It should be noted that such an approach is worthy of attention by the executives.


Emsley, D. (2005). Restructuring the management accounting function: A note on the effect of role involvement on innovativeness. Management Accounting Research, 16 (2), 157-177. Web.

Epstein, M.J., & Lee, J.Y. (2014). Advances in management accounting. Bingley, UK: Emerald Group Publishing Limited.

Hopper, T., Northcott, D., & Scapens, R. (2007). Issues in management accounting (3rd ed.). Harlow, UK: Pearson Education Limited.

Suomala, P., & Lyly-Yrjänäinen, J. (2012). Management accounting research in practice: Lessons learned from an interventionist approach. New York, NY: Routledge.

“Field Notes From A Catastrophe” By Elizabeth Kolbert

Human civilization takes advantage of technological and scientific achievements and can make a certain prognosis about the future. However, the problem of climate change has always been in the scope of researchers, as it is one of the topical and burning questions nowadays. Dangerous natural climate processes and anthropogenic factor in it plays an essential role in Kolbert’s (2006) book about man, nature, and climate change in the context of natural catastrophe. According to the Oxford dictionary, catastrophe is “an event causing great and usually sudden damage or suffering; a disaster” (Oxford Dictionaries Online, 2011). To understand the reason for a natural catastrophe, it is necessary to reveal the central theme of Kolbert’s book.

The central theme of the book focuses the reader’s attention around the problem of global climate destabilization, expressed in global warming, natural catastrophes (storms, hurricanes, etc.), rise in carbon dioxide concentration and other phenomena. The author is extremely frustrated with this inevitable global process that may destroy human life and the entire world. Also, she demonstrates her despair, caused by American government administration that does nothing to prevent the climate destabilization, and decrease the level of vulnerability of those American zones that suffer most of all (Kolbert, 2006).

The researcher explains the essence of natural phenomena in her own way. For example, one of the reasons for global warming is the abnormal level of carbon dioxide that energetically disbalances the earth; heating of the earth is its corresponding protective reaction that intends to restore this balance. In spite of the fact that numerous global organizations know about this dangerous trend, the signs of future disasters are obvious. In the book, Kolbert shows the current state of things on the planet: melting of arctic glaciers, migrations of animal species to the North, forest fires, similarity of daytime and nighttime temperatures, increasing worming and acidity of the oceans, etc. The author even predicts that if nothing is changed, by 2080, Arctic sea ice will disappear (Kolbert, 2006).

Besides, Kolbert reveals that the earth is not in equilibrium that poses a threat to all living beings. The main reason lies in the unbalanced distribution of heat, caused by transparent gases (oxygen, nitrogen, carbon dioxide, water vapor). Global warming is the result of this greenhouse effect. Moreover, the anthropogenic factor causes the increase of the world temperature: industrialization raises carbon dioxide levels. Numerous animal species may extinct; however, some of them may adjust and survive. Global climate change is dangerous for human health, as well. It may cause diseases and affect genetic code. Nevertheless, Kolbert offers some means to confront the problem: cooperative global work and management, directed to reduce emissions to the atmosphere and production of greenhouse gases, improve energy transmission systems, etc.

As one can see, one of the solutions to the problem of global climate destabilization lies in human management. Drucker (2001) dedicated his book to management. In the book, the author discusses the problems of management and business in the context of human history and focuses on the modern world. Elaborating the strategies, intended to improve business management, Drucker underlines the necessity of certain education, knowledge, strengths, values, communication, cooperation and leadership in achieving the effectiveness (Drucker, 2001).

Consequently, if modern society uses these principles of management, humanity will have good chances to survive, and save the earth. To solve the global climate problem, it is necessary to involve organizations with educated, experienced and leading specialists that will be able to elaborate on the strategy of earth protection and reduction of human harmful activity that destroy the planet and its climate. However, it is too difficult to improve the situation without cooperation with governments that may invest projects and favor the productive work of the special organizations financially. It is essential to remember that only professional management leads to desirable results.

Denhardt’s (2007) book is focused on public organizations that may contribute to the solution to the global problem, as well. In the book, the researcher explains the importance of public organizations in human lives. Stressing on organizational humanism, public administration and policy, Denhardt states that in the case of highly developed, responsible and effective public policy, it is possible to achieve any aims. The author believes that the happiness of human society depends on the adequate performance of administrative mechanisms. The clue to human survival is the ability to apply theory to practice. Besides, public organizations should be intelligently governed.

Proceeding from the research of Kolbert, Drucker, and Denhardt, one can make the following conclusions. Earth’s climate destabilization is a global natural catastrophe that poses a threat to all living creatures. As a human being is able to confront and solve the problem, it is necessary to know the principles of management and policy of those special organizations and countries’ governments that are responsible for eliminating this problem. Intelligent, cooperative work, based on scientific knowledge and experience seems to be people’s main clues. Adequate policy, investment, and professional management may speed up the process of climate stabilization.


Denhardt, R. B. (2007). Theories of Public Organization (5th ed.). Stamford, CT: Wadsworth Publishing.

Drucker, P. F. (2001). The Essential Drucker. New York, NY: HarperBusiness.

Kolbert, E. (2006). Field Notes from a Catastrophe. New York, NY: Bloomsbury.

Oxford Dictionaries Online. Web.

Importance Of Children Education

Children’s education is one of the most important social institutions that guarantee existence and the further development of our society. For this reason, the level of interest devoted to the issue has always remained high. Thus, today we can observe numerous attempts to improve the outcomes of the academic activity and guarantee that children will be able to function in diverse communities and become successful.

However, the complexity of the conditions under which they will exist in their independent lives and health problems they might face introduces the necessity of the comprehensive investigation of the sphere with the primary aim to determine the most beneficial conditions and factors that might impact students and their healthy habits.

For instance, in the article by Baker (n.d.) Single-Gender Education: Reinforcing and Challenging Gender, the author revolves around a theme of gender difference and the impact single-gender education might have on students. Delving into the issue, Baker (n.d.) states that traditionally one-gender schools have been considered privileged institutions. The fact is that they are focused on the provision of the specific education regarding gender differences and stereotypical roles women or men should play in society.

However, drastic changes in perspectives on stereotypes resulted in the necessity to reconsider the approach to single-sex education. These schools responded by introducing new plans and methods to teach girls in a way that could help them to become successful and cultivate their femininity. However, their approaches still revolve around gender stereotypes, which could be dangerous for the modern, tolerant society.

The issue of gender stereotypes and education aimed at the cultivation of femininity and masculinity is also discussed by Kehler in his article Behind Lock Room Doors: Knowing Why Some Boys “Stay Away From Each Other.” The author assumes that despite the fact that physical exercises are traditionally associated with men, numerous boys in schools are reluctant to engage in these activities (Kehler, n.d.). For this reason, the author assesses the ways boys experience a sense of their bodies and how this aspect could be impacted by particular external factors (Kehler, n.d.). He comes to the conclusion that these changes reflect the shift in attitudes to the domination of males and their power.

In such a way, both these articles touch upon an essential issue, which is the cultivation of appropriate gender behaviors in boys and girls under the impact of radical changes in perspectives on their roles that are now observed in society. The authors are sure that disregarding these processes, we can undermine the future of children who will not be able to live in the community. Speaking about single-gendered schools, Baker (n.d.) admits their limited opportunities to engage girls in specific activities needed to cultivate particular qualities in them. Kehler (n.d.) also emphasizes the pernicious impact problems with boys unwillingness to do physical exercises traditionally attractive to them have on their health and development of obesity.

Altogether, these papers could be analyzed regarding the current processes and tendencies that emerge in a coherent society. The modern educational sphere should reconsider some approaches that now turn out to be less or even not effective. The shift of priorities in people’s mentalities resulted in the appearance of new perspectives on gender roles and stereotypes. For this reason, it is dangerous to disregard these alterations. Boys and girls should be provided with fresh information related to their future life.


Baker, J. (n.d.). Single-gender education: Reinforcing and challenging Gender. In Society and Education (pp. 139-154).

Kehler, M. (n.d.). Behind lock-room doors: Knowing why some boys “Stay Away from each other.” In Society and Education (pp. 155-167).

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