Functions of Management Accounting in an Organisation

Functions of Management Accounting in an Organisation â€Å"One of the functions of Management Accounting is to provide information for control purposes within an organisation.† The importance of control within an organisation The ways in which management accounting information can be used for control. The factors which may influence the effectiveness of control information. Introduction In simple terms, management accounting is the amalgamation of the two important functions ‘management’ and ‘accounting’. Thus when the principles of management and accounting are married to achieve corporate objectives the process is deemed to provide tangible results. Accounting has been defined by the American Accounting Association as, â€Å"the process of identifying, measuring and communicating economic information to permit informed judgements and decisions by users of information.† On the other hand, Management according to Drucker (1974) consists of the performance of functions like planning, controlling, organising, communicating and motivating. The following paper will analyse the key functions performed by management accounting. This paper will also attempt to highlight the contribution of management accounting in achieving control in the organisation. Besides, the paper will also provide a descriptive analysis of how effective control can be implemented within an organisational context. According to Johnson and Kaplan (1987) management accounting emerged since the early nineteenth century with the emergence of managed and hierarchical enterprises. The industrial revolution and in particular the rapid growth of railways led to an even faster growth of management accounting systems. Hence according to Johnson and Kaplan (1987) management accounting systems evolved to motivate and evaluate efficiency of internal processes and not to measure the overall profit of the organisation. Information is a powerful tool for every organisation. In today’s competitive and volatile business environment, information is one of the important tools which provides organisation with a competitive edge. In an organisation, managers would require information that will help them in making decisions and controlling activities. As highlighted by Drury (1998:3), information is needed to estimate selling prices, costs, demand, competitive position and profitability of various products that are made by the organisation. Accounting information provides the managers the power to assess the credit worthiness of a potential borrower. It can be said that management accounting is that branch of accounting which is concerned with the provision of information to people within the organisation to help them make better decisions. Organisations perform tasks to achieve organisational objectives, which are derived from the mission statements and which are then broken down into long and/or short term objectives. The successful achievement of these objectives depends on effective management processes. The processes will yield desirable results only when efficient performance management and measurement systems are in place. This further highlights the importance of having a system of control and review in the organisation. Control therefore involves a comparison of actual performance with plans so that deviations from plans can be identified and corrective action can be taken (Drury, 1998: 13). Importance of Control Control is not very different from monitoring. >From a human resource management perspective, it is essential to control/monitor the performance of individuals, as it in turn has an impact on the overall organisational performance. Various benchmarks and performance indicators are decided, which vary from one organisation to other and from one industry to other, which accurately measures how well a company is doing in relation to its past performance and how well is it performing on an industry wide basis. Performance can be measured in both qualitative and quantitative terms. Quantitative measures are easier to measure and interpret, thus accounting ratios, turnover, profit levels etc, provide a sound basis of measurement for performance. Control, therefore, serves the purpose of ensuring that the gap between actual and target performance is minimised. The control process enables management to assess whether or not the objectives included in the long-term objectives are likely to be achieved or not. An effective control system would highlight potential problems and provide warning signals if the likelihood of meeting the long-term objectives was bleak. The importance of having control mechanisms can only be understood in light of explaining the consequences of lack of having one. Lack of any kind of control in the organisation would mean that individuals would be doing whatever they wish to do. There would be no clear aims and objective towards which the individual would be working. This would lead to ultimately the organisation losing a sense of direction as well as prolonging the achievement of strategic objectives and to a great extent slowing down the growth of the company. Lack of appropriate control mechanisms would mean that employees in the organisation would not be appraised accurately. The scenario where the manager has the data and statistics relating to the actual performance against the required performance would mean he would be providing a more objective appraisal and feedback and thereby giving the employee more tangible targets to work towards; comparing that to a scenario where the manager does not have any such information would only mean that the appraisal is subjective, biased and flawed. This could ultimately have an effect on the motivation and morale of the employee. Control mechanism would avoid the occurrence of any such scenario, as the benchmarks would already be set against which the employee would be measured. A control system is a communication network that monitors activities within the organisation and provides corrective action in the future. Emmanuel et.al (1990) states that four conditions must be met before any process can said to be controlled: Objectives for the process being controlled must exist. The output of the process must be measurable. In other words, a mechanism must be in place for ascertaining whether the process is attaining its objectives A predictive model of the process being controlled is required so that causes for non-attainment can be identified and proposed corrective actions evaluated. There must be capability for taking action so that deviations from objectives can be reduced. It must be noted, that for any control mechanism or system to work efficiently, it must be supported by efficient communication systems. Any activity in the firm, which will have an impact on its development and profitability, will only work when it is communicated at all levels of the organisation. Thus, control measures supported by a positive communication system are imperative for the control structure to provide beneficial results. Management Accounting and Control From management accounting perspective, budgeting is an important variable to ensure effective control. Budgeting provides managers with the tool to ascertain which costs do not conform to the original plan and enables them to operate ‘management by exception’ system. This would help the managers to identify inefficiencies which might arise from the purchase of inferior quality materials. It is important to note that it would be misleading to compare actual costs at one level of activity with budgeted costs at another level of activity. Thus it is important that the original budget must be adjusted to the actual level of activity. In addition, management accounting also provides scope to prepare performance reports which would indicate whether the scheduled production of x number units has been achieved or not. The reasons could vary from inefficiency of the manager in managing or in failing to meet the budgeted sales demand or drafting of an incorrect sales budget; whatever the cause performance report indicates how efficient the manager has been in controlling the costs by comparing actual against total. Management accounting also presents information about performance, which is done by comparing budgeted outputs and costs with actual outputs and costs. This can be achieved by preparing management audits. According to Drury (1998), management audits in that sense investigates the entire management control system and focuses on the following aspects of organisational performance: The nature and functioning of the organisation’s managerial systems and procedures. The economy and efficiency with which the organisation’s services are provided. The effectiveness of the organisation’s performance in achieving its objectives. While producing management audit, the control aspect within it would involve exploring questions on the ways of comparing objectives with the needs of the population, methods of identifying activities that are not meeting objectives, the use of investment appraisal techniques and the methods of monitoring projects against the initial appraisal. Besides management audit, performance reports also provide measures to monitor activities. Drury suggests that performance reports must not be used as a tool to blame the employees. Instead it should be used to monitor activities and identify those items which do not proceed according to plan and the report must take into account the variability in costs. The rationale is that some costs vary with changes in the level of activity; hence it is important to consider the variability. In the preceding paragraphs communication was identified as an important tool in effective control implementation. Besides communication several other factors like filtering ‘noise’ from the data is important. Inaccurate information can distort the very purpose of control. Therefore an effective control system should ensure that data and information must be relevant. From an accounting perspective it is imperative that relevant and irrelevant costs are accurately distinguished and so that the possibility of inaccurate budgets is minimised. This can only happen when resource analysis and management audits are performed on a regular basis. Moreover, the analysis must use factors which make the analysis more objective rather than subjective. Conclusion From the preceding paragraphs it can be concluded that having a control system is imperative for an organisation to meet its long terms strategic goals and objectives. Control system provides a tool for the managers not only to assess the performance of their staff but also it helps to asses their own performance in terms of identifying inefficient practices. It provides them with the opportunity to review and reassess the working methods so that unnecessary costs can be minimised, organisational performance can improve and the organisation stays with budget. Management accounting provides various options like budgets, management audits, and a performance report structure which helps the managers achieve the objective of effectively managing their function. However, control systems can provide best results only when accompanied with an equally efficient communication structure. For any system to work efficiently it is imperative that the benefits, rationale and method of the system a re communicated to all staff members at all levels. Thus in conclusion it can be said that the information provided by management accounting aides in maintaining control in the organisation and one of the core purposes of management accounting is to provide information for control and monitoring purpose in the organisation. BIBLIOGRAPHY Atrill, Peter and McLaney, Eddie, Management Accounting for Decision-Makers, (2004), FT Prentice Hall Black, Geoff, Introduction to Accounting and Finance, (2005), FT Prentice Hall Drucker, P. Management: Tasks, Responsibilities, Practices, (1974) Heinemann Drury, Colin, Management and Cost Accounting, (1998), 4th edition, Thomson Business Press. Emmanuel, C.R., Otley, D.T., and Merchant, K., (1990), Accounting by Management Control, Chapman and Hall Johnson, H.T., Kaplan, R.S., Professors, customers and value: bringing a global perspective to management accounting education, in Performance Excellence in Manufacturing and Services Organisation., American Accounting Association Garrison, Ray, Noreen, Eric, Seal, Willie, Management Accounting: European Edition (2002), McGraw Hill Higher Education Horngren, Charles, Stratton, William O., Sundem, Gary L., Introduction to Management Accounting, (2004), FT Prentice Hall.

The Philosophy of the Human Person

But the outcome of any philosophical inquiry is determined by its starting place† relates to the question of horizon, a limit of what can be seen from a definite perspective consisted of a subjective and objective fixed point of reference. Horizon is not a figure of speech but our framework to understand something and to make a decision. It is a framework of choices. It is our awareness of the choices among the philosophies in life. Choice connotes freedom. We are free to choose a philosophy that is best for us and apply it. If what we chose as a philosophy is inapplicable, then we choose another philosophy and change our perspective.As stated by Professor Florentine Horned, â€Å"Our horizon affects the choices we make about what life is. When one's horizon is bigger, the choice is more difficult. † How do we know our horizon? It poses an inquiry, â€Å"Do we believe in anything? † And the answer depends on our choices of what to believe or not to believe. Ultima tely, the question â€Å"Who am l? † will be answered in determining our horizon. William Shakespearean Hamlet line, â€Å"To be or not to be, that is the question† finds application in the starting point of one's horizon. Likewise, we adopt Socrates' statement â€Å"Know Thy Self† which is an examination of one's life and purpose.For example, we examine if our purpose is to serve others, if it is, then our horizon is about selfless service. We are inclined to offer ourselves for humanitarian causes. We are engrossed in helping others in need and in distress. We are engaged in an active social work as a volunteer. Another example, an elementary grade pupil named Lily who dreams of becoming a lawyer like her father. The philosophical inquiry of Lily is â€Å"what is Justice? † The outcome of this inquiry is determined by her horizon. Obviously, Lily's idea of â€Å"Justice† is narrow and limited.She, by reason of her tender age, can be influenced ea sily by his parents' or schoolteachers' definition of Justice. When she saw a neighbor being arrested and handcuffed by the policeman, she heard that her neighbor shot another and she immediately concluded that her neighbor is a criminal who deserves to be Jailed not knowing that there is a legal process for it known as a trial. She lauded the act of the swift arrest by the policemen on her neighbor who was not doing anything other than resting in his house. She says that there is Justice in the country because what she heard from her teacher, † A Justice delayed , is a Justice denied. In the case of her neighbor, there was no delay of Justice because of the abrupt arrest. When she became a high school student, her idea of Justice changes. Her horizon broaden because she watches TV programs and reads newspapers. When she became a law student, her horizon further broaden because she studying Justice in its legal sense. She now knew that the neighbor's arrest was illegal because said neighbor was not in the act of committing a crime or has committed it. There was no warrant of arrest presented to her neighbor, a constitutional violation under Article Ill, Section 2, Philippine Constitution.She learned that her neighbor was a victim of injustice. So, she wanted to defend him or someone like him who is a victim of injustice. After passing the bar, Lily became a lawyer who was accepted as a public attorney, a paupers' counsel who represent and defend them for free in court. Then, Lily came across a case similar to her neighbor. She defended him well contending the illegality of his arrest. When the decision was pronounced, she witnessed the crying ND anguish of the family members and relatives of the victim shot by her client. The court acquitted the man because of the able defense and trial skills of Lily.However, outside the courtroom, the man admitted the killing and thanked Lily for defending him to escape punishment even he is guilty. Because of this exp erience, Lily's horizon expanded. She saw the injustice committed on the victim and the family members because of the acquittal of the man, she thought was innocent but actual a guilty one. When Lily was promoted as a public prosecutor, her experiences as a public attorney is carried to her new role, thereby, giving her evolved notion of what Justice is. And finally, when Lily became a Judge, she has a different view of the philosophical inquiry of â€Å"what is Justice? And its outcome is determined by its starting point, that is, the horizon of Lily as a Judge. Her horizon is not only looking at the east side of the sky as a public attorney or its west side as a public prosecutor but looking at the entire sky to answer the philosophical inquiry of â€Å"what is Justice? † Our basic drive is to know. Our human knowing is through our senses like seeing, hearing, smelling, touching and tasting. The rationality of knowing consists of inquiring, imagining, understanding, concei ving, formulating, reflecting, marshalling and weighing evidence.The enlightenment of knowing are Judging, deliberating, evaluating, deciding, speaking and writing. â€Å"The intrinsic objectivity of human cognitional activity is its intentionality' can be restated to be the essential external reality of knowing is its purpose. Our goal of our knowing and perceiving is in its intention. We are living questionnaires by nature. When we experience things, we ask question like â€Å"Why it is so? † that leads to the formulation in definition, hypotheses ND theories. Accordingly, the intention is a dynamic structure of knowing.This intention is unrestricted and limitless because there is nothing that we cannot question. The same intention is comprehensive because our questioning probes every aspect of everything. As answers stands to questions, our cognitional activities stand to the intention of our being. Our answer is to a question because both have the same intention. Thus, t he intrinsic relation of the dynamic structure of human knowing passes from the side of the subject (intention intendeds) to the side of object (intention intent). For example, the question, what is this? Ends an information to our mind the words â€Å"this† and â€Å"is†. The â€Å"what† refers to â€Å"this†. This sending of an information did not settle any issue but it did raise an issue described by Bernard Lonelier, SO to be â€Å"neither knowledge nor ignorance of the essence and existence but it is the intention of both. † What the essence is and if the essence exists are questions not answers that unites the side of the subject (intention intendeds) to the side of object (intention intent) in our knowing and perceiving. To explicate this, let us take a case at a police station.There are three suspects for investigation by the police Homicide section. A man was killed by an unidentified assailant. The three suspects interposed the defense o f denial and alibi. The first suspect said that he was at their province when the crime occurred. The other was attending a fiesta. The last suspect claimed to be at his brother's house. The witness identified the three to be perpetrators of the crime. They were indicted by the public prosecutor. During the trial, the cross-examination by a prosecutor is a cognitional activity.The object of such is either to build up the theory of prosecution r to destroy the theory of defense. So, every question is loaded with a purpose. Otherwise, the truth will be elusive that will result to injustice to all the parties. â€Å"Why is this crime committed? † the prosecutor in knowing this passes from the side of the subject (intention intendeds) to the side of object (intention intent). This intention is unrestricted and limitless because there is nothing the prosecutor cannot question to the accused at the witness stand.From our viewpoint, we can no longer think of life as a mere and pure spontaneity. We can no longer think of reflection as our life's antagonist. It is essential to adopt that reflections are part of our life. â€Å"Reflection is one of the life's ways of rising from one level of being to another. † Reflection is a process of recalling or re-examining our past experiences in order to understand them. It is either a primary reflection or secondary reflection. The primary reflection examines its object by abstraction, by analytically breaking it down into its constituent parts.It is concern with definitions, essences and technical solutions to problems. It answers the question â€Å"What am l? † while the secondary reflection is synthetic that unites than vides and answers the question â€Å"Who am l†. As stated by Professor Florentine Horned, â€Å"The primary reflection is a pragmatic solver of problem like posing a question, if you do not know how to make a living, how can you feed the hungry? There must be a solution too proble m. † The balancing of primary reflection (â€Å"What am R†) and secondary reflection (â€Å"Who am I†) is the existential fulcrum.To reflect is to ask oneself something that occurred and to go back in time and recall the moment. We exercise it on things that are worth reflecting about. We reflect on our experiences. The richer is our experience, the more is our reflection. When we experience obstacles and adversities, our reflection occur being checked by a certain break in the continuity of experience that it becomes necessary to pass from one level to another. In passing from lower level to higher level, we recover from the higher level the unity that was lost on the lower level.For example, when a judgment was rendered at a Regional Trial Court, there was a reflection made by the Presiding Judge on the evidence presented by the prosecution and defense and their respective arguments. When the Judgment was appealed, the decision was reviewed y Court of Appeal Ju stices. There is another reflection on the case to arrive at a judgment whether to affirm or reverse it. When the Judgment is reversed, the reflection is raised up from one level, the reflection of a Judge in the Regional Trial Court, to another level, may be a higher one, the reflection of a Justice in the Court of Appeals.When the Judgment of the Court of Appeals is brought up to the Supreme Court, the Judgment rendered by the latter is a reflection that is raised to the highest level, which everyone, must respect and abide for our Supreme Court is a final arbiter of a case. There may be a fresh set of Jurisprudence created out of this reflection. â€Å"Each symbol gives rise to comprehension by means of interpretation. † Signs are expressions that carry out meaning revealed through the intention of the signifying that is conveyed by words. Not every sign is a symbol. A symbol suggests â€Å"something†. All symbols are full of meaning.Different people interpret symbo ls differently. Every symbol is subject to different interpretation. Hence, a symbol can have different meanings. How can the symbol be a starting point for thought without leading back to the same old interpretations? The answer lies in the relationship between symbols and hermeneutics. This interpretation is both in the symbol and beyond. There are three (3) stages of this interpretation which are: (1) phenomenology which is the comprehension of the symbol by the symbol or by a symbol as a whole. Professor Florentine Horned said, â€Å"The things should be interpreted by going back to the things themselves.The realities should be studied not contemplated. The whole should give meaning to the parts while the parts should give meaning to the whole. † His example is the image of the Mama Mary, the mother of Jesus Christ. She symbolizes purity, spotless or cleanliness, thus the description â€Å"Immaculate† Mary from a root word â€Å"Macaulay† meaning a spot or s tain. Her description is attributed by the story in our Bible that she conceived Jesus Christ, the son of God, without having engaged in a sexual intercourse, which the act itself is viewed to be dirty or unclean.Another example our Professor Florentine Horned discussed is the word â€Å"extrapolation. † â€Å"Ex†, meaning out, Nina† meaning way which is the truth. For him, â€Å"there is a road and there is an outside to the road. Our world has the inside and outside. It has a right side and wrong side. Sometimes, we get lost due to equal value of things. We do not know what philosophical side to take even though philosophy is simple. We complicate it. † ; (2) the hermeneutics which is the interpretation applied in each case to an individual text.This is a start of intelligent deciphering symbolized by a knot, interpreted as a circle expressed in a statement, muff must comprehend in order to believe but you must believe in order to comprehend†; and (3) the thought starting from symbols which is finding a philosophy hidden under symbols and the task of philosophy is to promote and shape the meaning in a creative interpretation. To illustrate, the symbol off Justice is a blindfolded lady carrying a scale. This is interpreted by another symbol of a balance or weighing scale known as phenomenology.When the lady blindfold is removed or the scale carried is heavier at one side than the other, this is an interpretation of injustice, this is known as hermeneutics. There is a message behind the symbol to be deciphered intelligently. When the symbol of lady Justice is changed, thereby promoting and shaping the meaning in a creative interpretation, this is what Paul Recover's referred to as the â€Å"thought starting from symbols. What new symbol can represent Justice in our modern times? The thoughts from the symbol of Justice creates a new philosophy giving us new comprehension as to what justice is that is responsive to our times.We interpret, we comprehend. New symbols are born with this comprehension. Our union of encounter is based on experience. It is a mystery that takes place on the higher level of our human existence. In many cases, we have no physical contact or material contact in our encounter with others but the result of union is deeper than anything. Deeper than what our bodily contact can produce. Thus, â€Å"We have the existential presence which is a common spiritual bond in virtue of which each is present in the other and participates in the being of another. This existential presence differs from spatial proximity or nearness which is indicated in our daily life as â€Å"presence†. An example is a congregation of lawyers attending in a convention. They are proximate to each other but they are not existentially present to one another unless there is an introspective communion between them. This communion is exemplified by the talking and debating of these congregation of racers in the c onvention who get the chance to know each other, thus, starting to recognize each other's presence.The nature of this existential presence cannot be forcibly realized in opposition to spatial proximity. In our example, the congregation of lawyers made their proximity to each other possible even with them objecting to it because there is a rule to follow for them to be proximate to each other like they have their respective seat assignment. This cannot be in existence presence. The lawyers who are seatmates during the convention can choose not to talk to each other. They can choose to completely ignore each other from start to the end of the convention.One lawyer cannot be forced to be present to others without his liking much more when he is opposed to the existence of the said presence. For existential presence is not subject to a rule unlike spatial proximity. Engineers Van Greengrocer elucidates this with his example, â€Å"l am able to stay near someone against his will and I m ay compel someone else to remain with me. But the communion can be obtained only through the free mutual engagement of the persons involved. I may appeal to the there to be existentially present with me, but if he refuses, I cannot force him.The very imposition of my will would emphasize the separation between our personal being and destroy even the possibility of an encounter. Similarly, I may offer myself to be authentically with the other but if he does not freely open himself, my insistence is in vain. Existential presence, therefore, cannot be forced. All I can do is open myself to it and welcome it when it is realized. † As the old saying goes, Mimi can lead the horse to the river, and you can even try to bring the water to the horse, but you cannot force it to drink the water. †

Sherlock Holmes

Sherlock Holmes first appeared in 1887 in ‘A Study in Scarlet’. Four years later, Sherlock Holmes grew to extremes in popularity thanks to its series of short stories in ‘The Strand Magazine’ in 1891. Over a hundred years later, Sherlock Holmes stories are still being read by a variety of different ages and cultures. But why is this? Why are people so ‘caught up’ in this series of books and short stories? Is it because of the stories’ nail-biting plots? Or is it because of the engrossing characters that the inventive Sir Arthur Conan Doyle has perfectly produced?Or is it both the plot and the characters? This is of course, is an opinion question, and answers will vary, but this is mine: During Sir Arthur Conan Doyle's life, he enjoyed a very high level of popularity for his stories about Holmes, even in countries other than England. At that time, his great success would have been due to Conan Doyle's excellent writing abilities, Holmes' g reat abilities of deduction that could be used to solve any crime, and the fact that common and poor people of England and especially London could look to Holmes for inspiration, and as a national symbol of pride.But Conan Doyle wrote these stories over a century ago. Why are they still so popular today? Holmes became an icon, his analysis of Watson and other people's habits and activities seemed to them, baffling, but to him it was â€Å"Elementary. † His deerstalker cap, pipe, overcoat, and magnifying glass came to symbolize detectives and their art through Sherlock Holmes' early popularity. And simply put, people enjoy a good story, especially a mystery. In our modern time of fast living, modern conveniences, and computerised crime and detection, Sherlock Holmes represents the spirit an earlier, simpler and more romantic period. Perhaps, as Watson was to him, Holmes is to us â€Å"the one fixed point in a changing age. † [1] [1] Clive Hopwood? Sherlock Holmes Illust rated copyright 1981 by World International Publishing Limited. Published in Great Britain. Sherlock Holmes Sherlock Holmes first appeared in 1887 in ‘A Study in Scarlet’. Four years later, Sherlock Holmes grew to extremes in popularity thanks to its series of short stories in ‘The Strand Magazine’ in 1891. Over a hundred years later, Sherlock Holmes stories are still being read by a variety of different ages and cultures. But why is this? Why are people so ‘caught up’ in this series of books and short stories? Is it because of the stories’ nail-biting plots? Or is it because of the engrossing characters that the inventive Sir Arthur Conan Doyle has perfectly produced?Or is it both the plot and the characters? This is of course, is an opinion question, and answers will vary, but this is mine: During Sir Arthur Conan Doyle's life, he enjoyed a very high level of popularity for his stories about Holmes, even in countries other than England. At that time, his great success would have been due to Conan Doyle's excellent writing abilities, Holmes' g reat abilities of deduction that could be used to solve any crime, and the fact that common and poor people of England and especially London could look to Holmes for inspiration, and as a national symbol of pride.But Conan Doyle wrote these stories over a century ago. Why are they still so popular today? Holmes became an icon, his analysis of Watson and other people's habits and activities seemed to them, baffling, but to him it was â€Å"Elementary. † His deerstalker cap, pipe, overcoat, and magnifying glass came to symbolize detectives and their art through Sherlock Holmes' early popularity. And simply put, people enjoy a good story, especially a mystery. In our modern time of fast living, modern conveniences, and computerised crime and detection, Sherlock Holmes represents the spirit an earlier, simpler and more romantic period. Perhaps, as Watson was to him, Holmes is to us â€Å"the one fixed point in a changing age. † [1] [1] Clive Hopwood? Sherlock Holmes Illust rated copyright 1981 by World International Publishing Limited. Published in Great Britain.

Road Not Taken - 752 Words

Poetry Essay ENGL 102: Literature and Composition MLA Thesis Statement: Every adult faces the challenge of a life-altering decision. In â€Å"The Road Not Taken† by Robert Frost there are many metrical devices used to portray the poet’s major theme of decision making. Outline for â€Å"The Road Not Taken† I. Introduction A. Influence of decision making B. Problem faced by the character II. Body A. Theme of decision making B. Setting (1) Why is this symbolic? C. Title (1) What is the significance? D. Metrical devices used (1) Onomatopoeia (2) Imagery (3) Symbolism (4) Personification (5) Rhyming (6) Alliteration (7) Allegory III. Conclusion A. How do all of the elements support the†¦show more content†¦The poem is named after the path that was ultimately not chosen, leaving the reader to believe to think it was written with regret. In stanza 4 the regret is brought to light with a metrical device. â€Å"Sigh† is an onomatopoeia that emphasizes the characters regret or relief. That one word makes the reader want to go back and reread the poem to make sure the theme is understood. The traveler is either regretting his decision that he made or he is relieved that he made the best choice for himself. It is left up to the reader’s interpretation to discover what the poet was trying to say. Some other metrical devices used are imagery, symbolism, personification, rhyming, alliteration, and allegory. The reader is presented with imagery in â€Å"two roads diverged in a yellow wood† and again in â€Å"And both that morning equally lay in leaves no step had trodden black†. Thi s gives the reader something to visualize. Personification is used in â€Å"because it was grassy and wanted wear.† A road cannot produce a feeling to want wear. The rhyme scheme of ABAAB in this poem produces interest and makes for an entertaining read. Alliteration is used when the poet writes â€Å"wanted wear†. Allegory presents itself when the poet writes about the two paths when his ulterior message is about choices. All of the devices used in the poem support the poets overall theme. Out of all of the â€Å"roads† faced in life the roads not chosen to take have just as much impact as the roads that are chosen.Show MoreRelatedThe Road Not Taken1084 Words   |  5 PagesClara Kirkpatrick Mr. Woods English 102 CHA 8 November 2010 The Road Not Taken The poem â€Å"The Road Not Taken† by Robert Frost describes the dilemma in decision making, generally in life each individual has countless decisions to make and those decisions lead to new challenges, dilemmas and opportunities. In Frost’s poem, the careful traveler observes the differences of each path, one is bent and covered in undergrowth (Frost 5) and the other is grassy and unworn (Frost 8). In the end he knowsRead MoreThe Road Not Taken1211 Words   |  5 PagesThe Road Not Taken By: Robert Frost Imagine that your making a decision and you are stuck to choose between two things that could change and impact your life greatly. What would you do? What pathway would you take? Robert Frost wrote ‘The Road Not Taken’ in 1916 at the age of 42 in New England, Massachusetts. ‘The Road Not Taken’ is one of his most popular works due to the ideology of choices that people would have to face in their life. In the early 20th century, Robert Frost based the majorityRead MoreThe Road Not Taken967 Words   |  4 PagesThe Road Not Taken by Robert Frost Two roads diverged in a yellow wood, And sorry I could not travel both And be one traveler, long I stood And looked down one as far as I could To where it bent in the undergrowth; (5) Then took the other, as just as fair, And having perhaps the better claim Because it was grassy and wanted wear; Though as for that the passing there Had worn them really about the same, (10) And both that morning equally lay In leaves no step had trodden blackRead MoreThe Road Not Taken1448 Words   |  6 Pagespoem â€Å"The Road Not Taken.† Frost, in few words, brings to light the decisions that all functioning humans will be faced with. When Frost says, â€Å"Two roads diverged in a yellow wood,† (1) these roads clearly represent two different decisions to be made. Does it have to be two roads? It, in fact, does not. The roads could be a complicated web of an interstate system; however, only one road can be taken. There is no reverse, and there are no U-turns. There is simply a single path to be taken. How doesRead MoreEssay On The Road Taken And Not Taken937 Words   |  4 PagesThe Road Taken and Not Taken Response I had to choose between playing a full-time summer sport or going on family vacations in the summer. Sports enriched my life in many ways such as creating more memories with my friends, allowing my pitching to improve, and gaining valuable team experience. Family vacations also could have changed my life as it allows for more family time, memories, and adventures. In the end, I chose to play a summer sport because it increased my games per year, practices perRead More Robert Frosts The Road Not Taken - The Significance of The Road Not Taken811 Words   |  4 Pages The Significance of The Road Not Taken  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚      My father introduced me to The Road Not Taken when I was a young teenager because he figured that I was beginning a period of my life where I would be forced to make many important decisions, and he saw this poem as a source of guidance through those decisions. This poem carries truth and edification in its words. It forms a beautiful analogy of life and all its complications. After my father finished reciting the poem, I neverRead More Road Not Taken Essay980 Words   |  4 Pages Critical essay for â€Å"The Road Not Taken† by Robert Frost Two roads diverged in a yellow wood And sorry I could not travel both And be one traveler, long I stood To where it bent in the undergrowth; Then took the other, as just as fair, Because it was grassy and wanted wear: Though as for that the passing there Had worn them really about the same. And both that morning equally lay In leaves no step had trodden black. Oh, I kept the first for another day! Yet knowing how way leads to way, I doubtedRead More The Road Not Taken Essay542 Words   |  3 Pagesfor Frost is that he has the power of standing still where he is.† There is never a straight road there are always curves and turns in which one must encounter and act upon. Readers can interpret the poem â€Å"The Road Not Taken† in many ways. It is a persons past, present and the way one see things, which determines their choices and paths they follow. This poem shows how Frost believes that it is the road that you choose that makes you the person you are. Decisions are always hard to make. It is impossibleRead MoreThe Road Not Taken Essay758 Words   |  4 PagesThe poem â€Å"The Road Not Taken,† Robert Frost employs personification to illustrate the literal scene of the poem. The personas vision as a Pilgrim Traveler, on a road with outlooks pointing in two directions that symbolize a fork in the road. Both of roads leads to two different types of a life style, and to choose the right road will make the difference. In the first stanza the personification shows â€Å"Two roads diverged,† in to choose which road to travel. While in the second stanza the personifiedRead MoreThe Road Not Taken Analysis1280 Words   |  6 PagesThe Road Not Taken As I read and analyzed this poem I became aware that it is indeed a great poem and that the reader must dig deep in order to find the true message of the poem. Careful readers shall not be tricked. The Basic Subject of the Poem The poem starts off with the title â€Å"The Road Not Taken.† At first sight this title could be used as foreshadow that the following poem will be about making a mistake, not making the right choice (not taking the right road) therefore establishing a