Notes on active vs passive

Compare these active and passive verbs from the passage

Active voice	Passive voice
the report suggests	accountants are expected to facilitate
management accounting needs to focus	changes need to be implemented
management accounting involved	concentration needs to be given

With the passive voice examples we are not told:

• who needs to implement changes
• who expects accountants to ...
• who needs to concentrate on ...

The active voice places the emphasis on the 'actor' (the subject of the verb)	The passive voice places the emphasis on what is being done / should be done, rather than on who is doing it / should do it.
Examples They should implement changes. We now expect accountants to actively facilitate decision-making.	Examples Changes should be implemented. Accountants are now expected to actively facilitate decision-making.

With some passive verbs the 'actor' is mentioned, usually using the preposition by.

Example

Changes need to be implemented by management accountants.

In this type of sentence, the emphasis is still on:

• what needs to happen (changes)
• rather than on
• who needs to do it (management accountants)