Gomboragchaa 1 Tserenjargal Gomboragchaa Professor Adler R Brian English 1A 31 Mar 2014 Ins i ! e of Managemen Acco!n an "isco!rse #omm!

ni $ Man$ hin% he &ord 'li erac$( j!s means he abili $ o read or &ri e) Toda$* he &ord 'li erac$( has a m!ch broader meaning and heolog$ han &ha he dic ionar$ defines) As +rofessor Ton$ Mirabelli arg!es* 'li erac$ e, ends be$ond indi-id!al e,+eriences of reading and &ri ing o incl!de he -ario!s modes of comm!nica ion and si !a ions of an$ sociall$ meaningf!l gro!+ or ne &or% &here lang!age is !sed in m!l i+le &a$s( .14/0) In o her &ords* li erac$ is a s+ecific form of meaningf!l lang!age ha is !sed in sociall$ meaningf!l gro!+s) Peo+le &ho share a +ar ic!lar lang!age can be seen as a s+ecified comm!ni $) According o What Is Literacy?* +rofessor 1ames Pa!l Gee defines he &ord 'disco!rse( as 'sociall$ acce+ ed associa ion among &a$s of !sing lang!age* of hin%ing* and of ac ing ha can be !sed o iden if$ oneself as a member of a sociall$ meaningf!l gro!+ or social ne &or%( .120) I e,+lains ho& a gro!+ of +eo+le can be defined as disco!rse comm!ni $ beca!se of heir !ni3!e &a$ of !sing lang!age and he o her &a$s of ac ing o! s andingl$ among o her gro!+s) 4or e,am+le* Ins i ! e of Managemen Acco!n ing .IMA0 is an associa ion of financial +rofessionals and acco!n an s) Thro!gh heir s+eciali5ed field of finance and acco!n ing* +ar ic!lar ac i-i ies and he !se of a s+eciali5ed lang!age* IMA is considered a disco!rse comm!ni $) According o The Concept of Discourse Community, 1ohn 6&ale +oin s o! si, cri eria defining he disco!rse comm!ni $7 ' here are common goals* +ar ici+a or$ mechanisms* informa ion e,change* comm!ni $ s+ecific genres* a highl$ s+eciali5ed erminolog$ and a high general le-el of e,+er ise( .+ar 210) B$

Gomboragchaa 2 6&ale8s defini ion of disco!rse comm!ni $* le 8s f!r her anal$5e and +ro-e ho& Ins i ! e of Managemen Acco!n an s can be recogni5ed as a disco!rse comm!ni $) Ins i ! e of Managemen Acco!n an has a se of common goals and missions) According o imanet.org* IMA8s mission is o '+ro-ide a for!m of research* +rac ice de-elo+men * ed!ca ion* %no&ledge sharing and he ad-ocac$ of he highes e hnical and bes b!siness +rac ices in managemen acco!n ing and finance)( IMA offers i s members a #MA +rogram ha +re+ares hem for he rigoro!s #MA e,am o become a #er ified Managemen Acco!n an .#MA0) IMA member8s goal is o become a cer ified managemen acco!n an in addi ion o gaining o her financial and leadershi+ s%ills ha are necessar$ for heir career) In addi ion o #MA +rogram* IMA offers a n!mber of -al!able reso!rces* ools* and benefi s &hich members are &elcome o a%e ad-an age of and f!r her im+ro-e heir %no&ledge and s%ills) IMA offers a &ide range of in ercomm!nica ion mechanisms among i s members) According o imanet.org, IMA has 200 &orld&ide regional cha+ ers and co!ncils) IMA8s members connec hro!gh -arie $ of online social ne &or%s) 4or e,am+le* 9in%:+ IMA is an online +rofessional ne &or% e,cl!si-el$ crea ed for IMA members* and $+icall$* members can comm!nica e hro!gh -arie $ of online social ne &or%s s!ch as 4aceboo%* T&i er* and 9in%edIn) In addi ion o online ne &or%ing* IMA holds ann!al conferences and e-en s* and +!blishes ne&sle ers* jo!rnals* maga5ines* and ed!ca ional research s !dies ha offer insigh f!l informa ion and reso!rces ha hel+ de-elo+ i s member8s job s%ills and %no&ledge abo! he field) 4or ins ance* Management Accounting Quarterly is an online jo!rnal +!blished for +rac i ioners of acco!n ing and financial managemen ) I con ains s!bjec s s!ch as cos ;managemen acco!n ing echni3!es* s a is ical +rocess con rols* arge cos ing* heor$ of cons rain s e c) Strategic inance Maga!ine is IMA8s a&ard &inning +!blica ion ha +!blishes

Gomboragchaa 3 -al!able informa ion and he la es rends in acco!n ing and finance managemen ) All +!blica ions are made a-ailable for members free of charge) IMA8s +ar ici+a or$ mechanism +ro-ides a -arie $ of &a$s o e,change informa ion and feedbac%) 4or ins ance* IMA8s ann!al conferences and e,+osi ion* global conferences* and s !den leadershi+ conferences enable i s members o s a$ c!rren &i h de-elo+men s in heir field of +rofession and o connec &i h ind!s r$ e,+er s and academics o as% 3!es ions and +ro-ide feedbac% in order o e,change %no&ledge and e,+er ise) Moreo-er* members can find em+lo$men o++or !ni ies hro!gh heir +eers) Thro!gh online social ne &or%s* members and IMA8s leaders %ee+ each o her !+ o da e on c!rren e-en s* em+lo$men and in ernshi+ +rograms* as &ell as leadershi+ o++or !ni ies) IMA8s regional and local cha+ ers +ro-ide i s s !den members an a mos+here of collabora ion and a chance o share %no&ledge among +eers) In addi ion o learning e,+eriences* IMA members -ol!n eer o he organi5a ion8s -arie $ of ac i-i ies o gain +rac ical e,+erience and b!ild !+ heir confidence and leadershi+ s%ills for f! !re career o++or !ni ies) According o imanet.org, IMA8s Presiden and #E< 1effre$ #) Thomson no es in IMA8s Ann!al Re+or 2013* 'Across he organi5a ion* o!r leadershi+* -ol!n eers* and s aff ha-e &or%ed diligen l$ o +ro-ide a member e,+erience of e,ce+ ional +rofessionalism* rele-ance* and engagemen ) And o!r members ha-e res+onded o he -al!e &e +ro-ide* hel+ing o ma%e IMA an e-en more -ibran * fas er=gro&ing organi5a ion)( I sho&s ho& he members are ac i-el$ +ar ici+a ing and -ol!n eering in he organi5a ion8s ac i-i ies and hel+ing gro& he IMA comm!ni $) IMA has differen genres among i s members based on heir le-el of +rofession) There are +rofessional members* $o!ng +rofessional members* s !den members* and academic members) IMA offers all %inds of +rograms* research* reso!rces* and ools o hel+ benefi all of

Gomboragchaa 4 i s members) 4or e,am+le* s !den members can ge in-ol-ed in IMA8s local cha+ ers o e,+lore and learn more abo! heir career +a hs and find o++or !ni ies o f!r her heir %no&ledge and s%ills) IMA holds a 6 !den 9eadershi+ #onference ha offers o++or !ni ies for i s s !den members o ge in-ol-ed in he organi5a ion8s leadershi+ and in ernshi+ +rograms) <n he o her hand* o her +rofessionals and $o!ng +rofessional members can benefi from IMA8s s+ecial +rograms* ools* and o her reso!rces o shar+en heir s%ills and e,+and heir %no&ledge abo! he field) 4or e,am+le* IMA offers >A6BA a++ro-ed #on in!ing Professional Ed!ca ion .#PE0 +rogram* and o her +rograms for s !den and academic members) IMA members comm!nica e hro!gh acco!n ing lang!age &hich is he lang!age of b!siness) The s+ecial erminolog$ of heir &ri en;s+o%en lang!age is some hing ha o! siders can no com+rehend &i ho! +rior s !d$) 4or e,am+le* his is a +iece of &ri ing from Management Accounting Quarterly Summer "#$%. #os -ariance anal$sis begins &i h he acco!n ing +rocesses of de ermining heore ical cos s* se ing cos s andards* collec ing ac !al cos s* and ending &i h e-al!a ing +erformance) Pro+erl$ de ermining heore ical cos s in he res a!ran b!siness in-ol-es se ing s andard reci+es and +re+ara ion +roced!res for e-er$ men! i ems .10) ?ords s!ch as 'cos -ariance(* 'cos s andards(* and ' heore ical cos ( are s+ecial erms ha onl$ +eo+le in he financial field and acco!n ing can !nders and) In addi ion* acco!n an s and financial +rofessionals ma%e all %inds of financial s a emen s) The$ learn o ma%e financial s a emen s s!ch as Balance 6hee s and Income 6 a emen s) I re3!ires a horo!gh %no&ledge of s+ecial erms and conce+ s of acco!n ing and he abili $ o read and !nders and &ha he

Gomboragchaa A n!mbers re+resen ) Based on hose s a emen s* he$ ma%e anal$sis and in er+re a ions) @ere is an e,am+le of a Balance 6hee no e a%en from small&'usiness&accounting&info.com

Balance 6hee 6am+le 1) In his sam+le shee * here are &ords s!ch as 'asse s(* 'liabili ies(* 'e3!i $ and ca+i al() In acco!n ing lang!age* asse s means &ha he b!siness o&ns* liabili $ means &ha he b!siness o&es* and e3!i $ or ca+i al means &ha he b!siness is &or h) >o onl$ do financial +rofessionals %no& ho& o in er+re he financial s a emen s* b! he$ also ma%e cri ical decisions based on hose in er+re a ions o hel+ a b!siness r!n +rofi able) Ins i ! e of Managemen Acco!n an has an ade3!a e n!mber of members and e,+er s &ho r!n he organi5a ion) According o imanet.org* IMA has /A*000 members &orld&ide in +laces s!ch as #hina* E!ro+e* and he Middle Eas regions) IMA head3!ar ers is loca ed in Mon -ale* >e& 1erse$* and he organi5a ion has been s!ccessf!ll$ r!nning since 1BB1) The Presiden and #E< of IMA 1effre$ #) Thomson along &i h Bill Cnese as a #hair* 1ose+h A) Dincen as #hair=Elec * and 1ohn #) Maca!la$ as #hair=Emeri !s are he main leaders of IMA)

Gomboragchaa / >e&comers o IMA s ar off as s !den members and $o!ng +rofessionals &ho are &or%ing o&ard f!r hering and e,+loring heir career +a hs) In order o be a member of IMA comm!ni $* i is re3!ired o regis er for online membershi+) There are fo!r differen ca egories of membershi+s) 4or e,am+le* s !den membershi+* +rofessional* $o!ng +rofessional* and academics membershi+) An$one &ho is in eres ed in becoming a #MA or sim+l$ &an s o ne &or% &i h +eers and is loo%ing for&ard o enhancing heir career can be a +ar of IMA) In he in er-ie&* Adriana Ber ino* a member ser-ices re+resen a i-e* e,+lains &ho can be a +ar of s !den membershi+) Adriana sa$s* ' o 3!alif$ for s !den membershi+ $+e* $o! m!s c!rren l$ be enrolled in / or more credi ho!rs a a college or !ni-ersi $ and $o! m!s also be &or%ing o&ards a degree)( Also* she con in!es o e,+lain &ho can 3!alif$ for #MA +rogram) 6he sa$s* '#MA cer ifica ion +rogram re3!ires a minim!m of a bachelor degree from an accredi ed college or !ni-ersi $* com+le ion of he e,am +ar s and &o=$ears of &or% e,+erience before final cer ifica ion is gran ed) And also $o! ha-e o be an IMA member)( Based on Adriana8s res+onse* i concl!des ha an$one &ho is in eres ed in becoming a managemen acco!n an or enhancing heir job s%ills can be an IMA member) There are fo!r differen ca egories of membershi+ fees) 4or an$one &ho is 3!alified o become a member* IMA is a good s ar for heir f! !re s!ccess in he field) Based on horo!gh anal$sis* Ins i ! e of Managemen Acco!n an mee s 6&ale8s all si, cri eria and +ro-es ha i is a disco!rse comm!ni $) As a freshman college s !den * a firs I &o!ld +refer o finish m$ college ed!ca ion a Pasadena #i $ #ollege beca!se I &o!ld be more familiar &i h he acco!n ing erms and he s+ecific lang!age ha is !sed in he field) ?hen I ransfer o a !ni-ersi $* I &o!ld join in as a s !den member a IMA o f!r her e,+lore m$ career as an acco!n an )

Gomboragchaa H ?or%s #i ed Adriana* Ber ino) 'In er-ie& E!es ions)( Message o IMA) 2 A+r) 2014) E=mail 6o!rce7 Ca h$) 'The Balance 6hee @o& o Read <ne @o& o Pre+are <ne() ?eb) 2 A+r 2014) Milani* Cen and Aaron Perr$) 'Managing Meal #os s7 Dariance Genera ion* Anal$sis and In er+re a ion)( Management Accounting Quarterly Summer 14)4 201371) ?eb) 22 Mar 2014) Mirabelli* Ton$) '9earning o 6er-e7 The 9ang!age and 9i erac$ of 4ood 6er-ice ?or%ers)( What They Don(t Learn In School) Ed) 1abari Mahari) >e& For%7 Pe er 9ang* 2004) 14/) Prin ) Pa!l Gee* 1ames) '?ha Is 9i erac$G)( )ournal of *+ucation) 1H1)1 .1BB20712) Trustees of ,oston -ni.ersity) Prin ) 6&ales* 1ohn) 'The #once+ of "isco!rse #omm!ni $( /enre Analysis0 *nglish in Aca+emic an+ Wor1place Settings) Bos on7 #ambridge :P* 1BB0) 21=32) Prin )