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Passive review

Enter the correct passive verb form into each box in the Language in context passage. The base form of the verb is supplied in brackets. check your answers by clicking the button Check answers beside each box.

Language in context passage

Executive summary

The purpose of this report is to assess the impact of globalisation on management accounting and to outline changes which need to (implement) as a response to globalisation. The report suggests that management accounting needs to focus on a range of information apart from the financial, to make more informed decisions.

It (argue) that, in the past, management accounting involved supplying figures to organisations. However, in the global marketplace, management accountants (expect) to actively facilitate decision-making and to assist in the management of transnational corporations. It (further argue) that traditional management accounting techniques are no longer relevant. Rather, concentration needs to (give) to providing additional benefits to organisations such as timely, quality and focused information which can initiate effective management action.

With rapid market changes, constant cost control and quality improvement, as well as meeting customers' needs, are essential requirements of a management accountant's portfolio. For this to occur, it (recommend) that all accountants familiarise themselves with these changes and the subsequent effects on management accounting. Furthermore, consideration should also (give) to how these changes could (most efficiently implement) in accounting workplaces.

(Adapted from: P.V.Cotesta, G.M.Crosling and H.M. Murphy, Writing for Accounting Students, 1998, Butterworths, Australia, p. 26.)

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