CHAPTER 8 The Trial IntroductionFirst live, nationally televised trial in the United States occurred in 1991William Kennedy SmithAllowed public to watch entire trial process from jury selection through verdict Until then, public’s beliefs about trial process based on fictional TV trials The Trial Process Pretrial MotionsWritten or oral requests to the judge Ask judge to make a ruling or order that action be taken in favor of the applicant Made before opening statements or presentation of evidence Types of MotionsDismissal of chargesNolle prosequi Change of venue Severance of defendants Severance of charges DiscoveryBill of particulars Suppression of evidence Intention to provide an alibi Determination of competency Continuance The Right to a Speedy, Public, and Fair TrialSixth Amendment: “In all criminal prosecutions, the accused shall enjoy the right to a speedy and public trial, by an impartial jury” Key questions:How soon after arrest must a trial be held?How much access should the public have?How do we ensure that the jury is untainted by prejudice? The Right to a Speedy Trial“Justice delayed is justice denied” Seriousness of charge has the greatest influence on length of case processing Defining the Limits of a Speedy TrialFederal/state governments have established rules limiting time between arrest and trial Barker v. Wingo – continuances do not necessarily infringe defendant’s right to speedy trial Speedy trial rules only affect time between arrest and start of trial The Courts, the Public, and the PressSixth Amendment guarantees right to a public trialIntended to ensure that accused is treated fairly by government by giving public full access to information regarding proceedingsDoes not define what makes a trial “public” Public trial means one that the public is free to attendLimits on number of people allowed/required determined by courtroom size Public TrialsPublic’s right to attendGannett Co., Inc. v. DePasquale: public and press could be barred from pretrial hearingsCourt has ruled that press and public should not be excluded from jury selection stage Freedom of press and pretrial publicityGag orders may be issued by judges in high-profile casesPrior restraint should be used only when absolutely necessaryClear threat to the fairness of trialThreat is posed by the publicity to be restrainedNo less restrictive alternatives are available Cameras in the CourtroomFlorida first let TV cameras into courts in 1977 All 50 states have rules permitting cameras in courts under certain circumstances Congress considering legislation that would permit cameras in all federal courts Bench Trial Versus Jury TrialAbout 80% of defendants convicted at trial are convicted by juries, 20% convicted in bench trial Reasons to waive jury trialCrime is so heinousUnusual appearance of defendantExcessive media coverageCase is too complexAttorney fees may be lower Constitutional Right to a Trial JurySixth Amendment guaran.

1. CHAPTER 8
The Trial
IntroductionFirst live, nationally televised trial in the United
States occurred in 1991William Kennedy SmithAllowed public
to watch entire trial process from jury selection through verdict
Until then, public’s beliefs about trial process based on fictional
TV trials
The Trial Process
Pretrial MotionsWritten or oral requests to the judge
Ask judge to make a ruling or order that action be taken in favor
of the applicant
Made before opening statements or presentation of evidence
Types of MotionsDismissal of chargesNolle prosequi
Change of venue
Severance of defendants
Severance of charges
DiscoveryBill of particulars

2. Suppression of evidence
Intention to provide an alibi
Determination of competency
Continuance
The Right to a Speedy, Public, and Fair TrialSixth Amendment:
“In all criminal prosecutions, the accused shall enjoy the
right to a speedy and public trial, by an impartial jury”
Key questions:How soon after arrest must a trial be held?How
much access should the public have?How do we ensure that the
jury is untainted by prejudice?
The Right to a Speedy Trial“Justice delayed is justice denied”
Seriousness of charge has the greatest influence on length of
case processing
Defining the Limits of a Speedy TrialFederal/state governments
have established rules limiting time between arrest and trial
Barker v. Wingo – continuances do not necessarily infringe
defendant’s right to speedy trial
Speedy trial rules only affect time between arrest and start of
trial
The Courts, the Public, and the PressSixth Amendment
guarantees right to a public trialIntended to ensure that accused
is treated fairly by government by giving public full access to
information regarding proceedingsDoes not define what makes a
trial “public”

3. Public trial means one that the public is free to attendLimits on
number of people allowed/required determined by courtroom
size
Public TrialsPublic’s right to attendGannett Co., Inc. v.
DePasquale: public and press could be barred from pretrial
hearingsCourt has ruled that press and public should not be
excluded from jury selection stage
Freedom of press and pretrial publicityGag orders may be
issued by judges in high-profile casesPrior restraint should be
used only when absolutely necessaryClear threat to the fairness
of trialThreat is posed by the publicity to be restrainedNo less
restrictive alternatives are available
Cameras in the CourtroomFlorida first let TV cameras into
courts in 1977
All 50 states have rules permitting cameras in courts under
certain circumstances
Congress considering legislation that would permit cameras in
all federal courts
Bench Trial Versus Jury TrialAbout 80% of defendants
convicted at trial are convicted by juries, 20% convicted in
bench trial
Reasons to waive jury trialCrime is so heinousUnusual
appearance of defendantExcessive media coverageCase is too
complexAttorney fees may be lower

4. Constitutional Right to a Trial JurySixth Amendment guarantees
the right to a trial by an impartial jury
Originally only applied to federal cases
1968 Supreme Court held that any serious crime that would
qualify for a federal jury trial entitled defendant to right to jury
trial in state court
1989 Court held that defendants do not have the right to a jury
trial in minor cases carrying punishments of less than 6 months
incarceration
Size of the JuryMost states, federal courts use 12-person juries
Supreme Court ruling allows juries with fewer than 12 people
Juries with 6 people constitutional except in death penalty cases
Jury SelectionEligibility for jury serviceU.S. citizenship18
years or olderResidence in the jurisdictionPossession of natural
facultiesOrdinary intelligenceKnowledge of English language
May be exempted because of occupation or duties within
community
Jury SelectionJury pool: master list of names randomly selected
from community
Venire/jury panel: group selected from jury pool
Voir dire: preliminary examination of potential jurors
ChallengesChallenge for causeCall to dismiss a person from a
jury panel for a legitimate causeNo limit on number of
challenges for cause

5. Peremptory challengeAllows attorneys to eliminate people from
the jury whom they believe are not likely to be sympathetic to
their argumentsNumber of challenges limited by statute
Bias in Jury SelectionJury must be drawn from group
representing a cross- section of the communityNo exclusion of
any particular group of people
Race: may not challenge potential jurors solely on account of
race
Gender: peremptory challenges based on gender
unconstitutional
Religion: constitutionality of peremptory challenges based on
religion has not yet been resolved
The TrialJury trials account for only 5% of criminal
prosecutions today
Most trials are routine, highly regulated, completed in hours or
days
Opening StatementsOccurs after jury is sworn in and seated, and
formal charges have been read
Prosecutor presents opening statementPurpose is to provide
factual outline of case prosecutor intends to proveCommentary
only; may not be considered by jury as evidence or facts in case
Defense then has opportunity to make its opening
statementOften delays until after prosecution’s case fully
presented

6. Presentation of EvidenceEvidence presented by witnesses
Types of evidenceReal evidenceTestimonial evidenceDirect
evidenceCircumstantial evidenceHearsay evidence
The Prosecution’s CaseProsecutor questions witnesses,
introduces evidence
Cross-examination by defenseDiscredit the witness by
identifying inconsistencies or contradictions in the testimony
Redirect and recross examination
When prosecutor finishes presenting state’s evidence, the
prosecution restsDefense may then ask for judgment of
acquittalClaim that the state failed to establish that a crime was
committed or that the defendant committed it
The Defense’s CaseDefendant is innocent until proven
guiltyProsecution must prove guilt to win a convictionDefense
not required to present any case at all
Defendant not required to testifyProtected by Fifth Amendment:
no one “shall be compelled in any criminal case to be a witness
against himself”
Defense attempts to cast doubt on prosecutor’s case and create
reasonable doubt about guilt in minds of jurors
Rebuttal and SurrebuttalWhen defense has completed its case
and cross-examination and redirect for the defense witnesses is
complete, prosecutor may present additional evidence in a
rebuttal to the defense’s case
Witnesses called by the prosecutor may then be questioned by
the defense and additional new evidence presented in
surrebuttal

7. Closing ArgumentsAfter the defense rests, both sides present
summations or closing arguments
Prosecution presents first, followed by defense
Prosecution allowed to make final rebuttal
Judicial InstructionCharge to the jury by judgeGive guidelines
for making decisionStudies suggest that many jurors do not
understand the judicial instructions
Key instruction is presumption of innocenceBurden of proof is
on statePerson presumed innocent until the state proves guilt
beyond a reasonable doubtReasonable doubt: finder of fact must
find evidence entirely convincing, must be satisfied beyond
moral certainty of defendant’s guilt
Jury DeliberationsAfter hearing the judge’s instructions, jury
retires to the jury room to begin deliberation
Jury may be sequestered in high-profile trials
Hung juryHung juries rareJudge may declare mistrial;
prosecutor then decides whether to go to trial againAllen
instructions
Jury nullification
Judgment or VerdictFederal and most states require unanimous
verdicts (only LA and OR allow nonunanimous decisions in
non-death-penalty felony cases)
Verdict read by court clerk
Prosecutor or defense attorney may request that the jury be

8. polled
Appeal of the VerdictState may not appeal “not guilty” verdict
because of Fifth Amendment prohibition of double jeopardy
Defense may appeal “guilty” verdictAppeal based on objections
raised by defense at pretrial motions or trial
Appeals may be rejected if based on harmless error
Other Postconviction RemediesPetition of habeas corpusAsks
the federal court to release the defendant from an alleged illegal
imprisonment or confinement by the state
Supreme Court has put severe restrictions on conditions under
which federal courts will hear such petitions
Significantly reduced rights of prisoners to postconviction relief
from judicial errors, wrongful imprisonment
Instructions
Assignment 1: Research Paper Outline
You must prepare and submit an outline on CURRENT
ACCOUNTING TOPICS WHICH RELATE TO THE CURRENT
PRACTICE OF MANAGERIAL or COST ACCOUNTING IN
ANY MANUFACTURING, OR SERVICE INDUSTRY. You
must include, under the proper outline heading, the annotated
bibliographies of sources you intend to use and which will
support your outline heading and your paper topic.
Assignment 2: Research Paper
The research paper must be prepared utilizing APA guidelines.
Prepare a research paper relating to CURRENT ACCOUNTING
TOPICS WHICH RELATE TO THE CURRENT PRACTICE OF
MANAGERIAL or COST ACCOUNTING IN ANY

9. MANUFACTURING, OR SERVICE INDUSTRY. Defining a
broad subject covered in the text such as Managerial
Accounting, Cost Accounting, Activity Based Accounting, EDP
systems, or other specific accounting tools, is not acceptable.
The paper must be at least 8-10 full pages long with 10-12
authoritative articles.
1. Acceptable sources are: Court Cases which have not been
superseded,
government publications, other than press releases,
refereed journals,
professional journals, and
professional magazines published by recognized professional
associations such as medical journals, State licensed law and
accounting publications, and other reputable professional
publications published in the United States, Canada, or Great
Britain.
2. When utilizing acceptable current periodical publications
such as professional journals ensure that you verify the
information the article contains.
Remember that trade journals, company publications,
magazines, newspapers, politically motivated periodicals,
presidential and other government press releases, and web
sources are intended to provide the author’s point of view which
is not authoritative or verifiableand will not count in your total
articles and will be counted as filler which will reduce your
paper length.
3. All sources must be published in the United States, Canada,
or Great Britain and must contain proper English.
4. All acceptable sources need to be downloadable and able to
be put in a PDF format for reference.

10. 11/5/18, 11'43 AMSummary Feedback Form
Page 1 of
3https://tutoring.princetonreview.com/AsyncHelp/SummaryFeed
backForm?SessionGUID=cf6ba28b-5346-480a-b1e3-
e333a842cf96
Essay Details
Submitted review on: 11/4/2018 11:22:05 PM
Reviewed by: Lauren S
Topic of essay: Managerial Accounting
Where are you in the writing process: I think I'm on track but
ready for feedback
Review priorities: Thesis, Organization and paragraph
development, Sentence construction, Sentence variety and
clarity
Pre-session Details
(http://lhh.tutor.com/AsyncHelp/PreSessionDetails?
EndpointUri=async://4d818336-
17be-4fa8-a173-
959a2abfe129)
Original Document
(http://lhh.tutor.com/SharedSessionFiles/4412306b-
9bbe-402b-84c5-
0791c1260bf8_Abstract.docx)
Reviewed Document
(https://prv.tutor.com/SharedSessionFiles/ebc52752-
32a2-463b-a015-

11. ffc8fc536762_4412306b-
9bbe-402b-84c5-
0791c1260bf8_abstract.docx)
Session Transcript
(http://www.tutor.com/Classroom/Session/Summary?
SessionGUID=cf6ba28b-
5346-480a-b1e3-
e333a842cf96&AsyncIgnore=1)
Higher-order writing concerns
In this section, you'll see feedback from your tutor about your
essay's content and organization.
CLEAR AND FOCUSED THESIS:
OK, but needs work
WELL-DEVELOPED AND LOGICAL
ARGUMENT SUPPORTING THESIS:
OK, but needs work
ORGANIZATION & PARAGRAPHING:
OK, but needs work
PROPER SUPPORT OF ARGUMENTS:
Some problems
PROPER CREDITING OF SOURCES:
Some problems
OTHER FEEDBACK:
Hello! There are some strong ideas present in this paper. Please
see the comments. A great deal of the phrasing is unclear. Many
sentences are incomplete. These incomplete thoughts are hard to

12. follow. Also try to use more direct language. Stating your ideas
in more concise terms is the better way to make your points.
Please also see the resource below.
https://owl.purdue.edu/owl/general_writing/mechanics/sentence
_fragments.html
Lower-order writing concerns
In this section, you'll see feedback from your tutor about your
essay's style and grammar.
SENTENCE CONSTRUCTION:
Some errors
WORD CHOICE:
Some problems
GRAMMAR:
Some errors
Your Drop Off Essay Review Feedback
http://lhh.tutor.com/AsyncHelp/PreSessionDetails?EndpointUri
=async://4d818336-17be-4fa8-a173-959a2abfe129
http://lhh.tutor.com/SharedSessionFiles/4412306b-9bbe-402b-
84c5-0791c1260bf8_Abstract.docx
https://prv.tutor.com/SharedSessionFiles/ebc52752-32a2-463b-
a015-ffc8fc536762_4412306b-9bbe-402b-84c5-
0791c1260bf8_abstract.docx
http://www.tutor.com/Classroom/Session/Summary?SessionGUI
D=cf6ba28b-5346-480a-b1e3-e333a842cf96&AsyncIgnore=1
11/5/18, 11'43 AMSummary Feedback Form
Page 2 of

13. 3https://tutoring.princetonreview.com/AsyncHelp/SummaryFeed
backForm?SessionGUID=cf6ba28b-5346-480a-b1e3-
e333a842cf96
SENTENCE VARIETY & CLARITY:
Some problems
TRANSITIONS:
Some errors
FORMATTING CITATIONS:
Some problems
OTHER FEEDBACK:
Pay attention to your comma and article usage. Also maintain
parallel structure. Please see the comments as well as the
resources
below.
https://owl.purdue.edu/owl/general_writing/punctuation/commas
/extended_rules_for_commas.html
https://owl.purdue.edu/owl/general_writing/grammar/using_arti
cles.html
https://owl.purdue.edu/owl/general_writing/mechanics/parallel_
structure.html
Additional feedback and resources
In this section, you'll see a holistic evaluation of your essay's
strengths and areas for improvement. If
appropriate, your tutor may also share links to online resources
dealing with specific areas of writing where
you need more help.

14. After addressing these areas, I would encourage you to return
for another review. Best of luck with this assignment!
IMPORTANT NOTE: Your tutor was only able to review 7
pages from your essay. Please use the resources recommended
above,
make the suggested revisions, and resubmit your essay for a
complete review.
How did we do?
Please take a moment to review your tutor's feedback and leave
a comment - we really read them!
Rate tutor's feedback:
Good
Would you recommend this service to a friend?
Yes No
11/5/18, 11'43 AMSummary Feedback Form
Page 3 of
3https://tutoring.princetonreview.com/AsyncHelp/SummaryFeed
backForm?SessionGUID=cf6ba28b-5346-480a-b1e3-
e333a842cf96
Is there anything we can do better next time?
Submit
Abstract

15. The purpose of this study is to review managerial accounting
techniques being practiced by the manufacturing industry. In
managerial accounting, in order to manage the use of provisions
of accounting information, with enhanced ability of notifying
themselves, before they come to a decision on the inside matter
of the business, which assists their management and
presentation of organize functions. It contributes to
organization decision making, develop planning and
performance management, and offering proficiency in monetary
coverage and organizing to aid organization in the formulation
and execution of its policy. It is assumed that managerial
accounting executives assist the management in making good
and meaningful business decisions. Comment by Lauren S: This
is unclear. Who comes to the decision which assists in the
management presentation of organized functions? Comment by
Lauren S: All items in a list need to be parallel to emphasize
that they are of equal importance (“develops…” “offers…”)
This paper explores how current managerial accounting
practices view their role in modification of organizations
actions due to intense competition worldwide, information
expertise and transformation in regulations has undoubtedly
changed the function of managing accountants in a business.
Furthermore, progress in manufacturing technologies, together
with highly developed computer-aided manufacture (CAM) and
computer-aided design (CAD) also give major outcome to the
companies’ adaption of management accounting. Investigation
in management accounting, which agrees with the provision of
bookkeeping information for organization conclusion making
and running control, has paid consideration individually on the
features and challenges in manufacturing divisions, the service
division and public group. Comment by Lauren S: Suggest
“that have undoubtedly” for better flow Comment by Lauren S:
Comma to set off parenthetical element that enhances the
sentence (but the sentence can stand without it) Comment by
Lauren S: “gives” (verb needs to agree with “progress”)
Comment by Lauren S: “individual consideration to the”

16. To assess their procedure; manufacturing businesses employ
management accounting techniques which include financial
plan, variance study and breakeven study. These techniques aid
manufacturing businesses to prepare, guide and manage
operating overheads and to achieve productivity. It is also
acknowledged that the management accounting practices play a
very fundamental role for organization’s accomplishments.
Comment by Lauren S: Indent Comment by Lauren S:
Word choice (“in” would work better here)
These practices comprise of budget, performance valuation, data
for result making; and tactical analyses are several of the
technique utilized among many others manufacturing
businesses. As a result of development of these new ways; the
primary ideology of management accounting to a more
sophisticated one that can add some value to a variety of
practices. It is also believed that, by majority of the
manufacturing businesses, practices like marginal costing and
absorption costing, have not been privileged to a great extent. It
is because restraints contained by these costing systems,
because accurate method of recording overheads are not
accurately provided in order to formulate good management
decisions in organizations. Comment by Lauren S: Simplify
to “include” Comment by Lauren S: New sentence (“These
are several of the techniques utilized, among many others, in
manufacturing businesses.”) Comment by Lauren S: Comma
(use a semicolon to connect two closely related thoughts that
are both independent clauses) Comment by Lauren S: Word
missing (suggests “leads to”) Comment by Lauren S: Remove
comma Comment by Lauren S: “that”
The usage of the managing accounting techniques depends on
the situation on the ground, that is, the level of technological
advancement, the size of the company, organizational culture
and stage of the product. Strategic management is progress the
position of the management accountant as a tactical associate in

17. the institute. Performance management is mounting the
performance of production decision-making and running the
presentation of the business. Risk management is adding to
frameworks and performance for recognizing, determining,
running and reporting perils to the accomplishment of the aims
of the business. Moreover, Managerial accounting is a process
of recording, investigating, recognizing, and presenting
financial information, which could be used within management
for the judgment making, preparation, and controlling the
overall business. Comment by Lauren S: Indent Comment by
Lauren S: Suggest “meaning” (remove the second comma)
Comment by Lauren S: This is unclear. Suggest making
two separate sentences to stress each idea. Comment by
Lauren S: Suggest “of the accomplishments and the aims” for
better flow Comment by Lauren S: No need to capitalize
this Comment by Lauren S: “control”
Importance of budget in managerial accounting Comment by
Lauren S: Is this a heading? Bold if so?
Within an organization, the essential tool for predicting and
controlling the activities is called financial plan, also known as
budgeting. The resources are allocated efficiently to achieve
objective and goals. (Weekes-Marshall, 2011) There are various
forms of budgeting for example activity-based budgeting
(ABB). It is planning of sources according to target activities
and is simple to use. Comment by Lauren S: Indent Comment by
Lauren S: Article needed (“the”) Comment by Lauren S:
Article needed (“a”)
Its prime reason is to gather all expenses inside the process
which comprise of supplies, run time, and amount of
employment hours and industrialized operating cost that is to be
integrated in the financial plan. The budgeting process
additionally does consider numeral financial plan such as the
cash and master fund. Furthermore, cash budget contain cash
revenue and expenses and demonstrate the opening and closing
cash position at the finishing of the budgeted time. But, master

18. budget is a sum up budget that lay down precise objective to be
accomplished. The widespread companies highly prefer the
utilizing of budget on a normal foundation for continuing
tactical preparation and calculating of costs. Challenges are
being encountered by manufacturing businesses in company’s
environment due to performance evaluation. Though, an
argument has been made that due to exterior reporting meetings,
the research of financial accounting information has been
inclined; which do not take the price of increasing capital and
labor turnover into consideration. When this kind of
organization format is executed, it permits the business to stay
paying attention on aims and objectives of manufacturing
businesses. Comment by Lauren S: Indent Comment by
Lauren S: Comma to set off parenthetical element that enhances
the sentence (but the sentence can stand without it)
Comment by Lauren S: Simplify to “includes”
Comment by Lauren S: Simplify to “considers”
Comment by Lauren S: Suggest “cash budgets contain”
Comment by Lauren S: “However” (try not to start a
sentence with “but”)Comment by Lauren S: Try to simplify this.
Using more direct and concise language is the better way to
make your point. Comment by Lauren S: Delete Comment by
Lauren S: What “company’s?” Specify Comment by Lauren S:
Remove comma Comment by Lauren S: “does” Comment by
Lauren S: Unclear (do you mean “stop paying attention?”
Comment by Lauren S: Word choice (“to”)
There is a common observation that management accounting
offers related data for building strong decisions, both inside or
outwardly and on a long term or short-term base. Consequently,
this permits managers to distinguish the behavior of the cost
prior to manufacture a solid promise or concluding decision on
a definite order. Majority of the businesses used the widely
accepted ways of calculating return on investment, which uses
the accounting rate of return for the calculation of the cash
flows on main capital plans. Companies stipulate for further
practical management accountants, who are at the moment

19. expecting to develop into part of management and ready to
accept exciting challenges ahead. Comment by Lauren S:
Indent Comment by Lauren S: “inside and outside” (maintain
parallel structure) Comment by Lauren S: “manufacturing”
Comment by Lauren S: Article of speech needed (“The
majority…”)
Management Accounting Practices Comment by Lauren S:
Format heading
These practices are intended at assisting with the building of
decisions by organization. For example, some benefits of data
gathered from accounting systems assist management to
formulate decisions on every day, monthly, annual and long
choice horizon. Additional to that, it helps the management to
take decisions on the basis of a day, month, year and long range
horizon. Comment by Lauren S: Indent Comment by Lauren S:
“to assist” Comment by Lauren S: Suggest “In addition” for
better flow (follow with comma) Comment by Lauren S:
Delete (article not needed here) Comment by Lauren S: Do
you mean “make decisions? Comment by Lauren S:
Hyphenate (“long-range”)
This judgment has a disagreement that, manufacturing
companies use the cost volume profit analysis practice. In
situation of planned analysis, manufacturing analysis, analysis
of competitive place, manufactured goods life cycle analysis,
and analysis of strengths and weaknesses of competitors, were
the systems used by all in the sample. This judgment depicts
that within these companies, strategic analysis is an important
management accounting practice. While, on the other hand,
within the manufacturing companies, the utilization of the
budgets organized annually, has been very much important, as it
facilitates to aid with the planning process and manage.
Management accountants must face up to the demands and
challenges of more straightforwardly contributing to the
decision process. (Ahmad, 2012) Comment by Lauren S:
Indent Comment by Lauren S: Manufacturing companies do

20. not want this practice utilized? Try to clarify. Try to state ideas
in more direct terms to better make the point. Comment by
Lauren S: Comma not needed Comment by Lauren S: Delete
Comment by Lauren S: Remove comma Comment by
Lauren S: Delete Comment by Lauren S: Simplify to “is
important” (remove comma afterwards) Comment by Lauren S:
Place period after the in-text citation
The set up of worldwide markets, the highlighting on consumer
dealings and enhanced excellence of goods and services, and the
improvement of manufacturing technologies all give out to
boost the rank of rivalry among much business. Firms struggle
on cost, excellence, pace of delivery, and consumer service. All
these features of performance and measurements need pointers
on through management accountants being the conventional
information expert of the business and must provide these.
Breakdown of this may cause in other information particular to
link this space, essentially description management accountants
relatively unrelated. Comment by Lauren S: Indent Comment by
Lauren S: One word (“setup”) Comment by Lauren S: Suggest
deleting Comment by Lauren S: “from” Comment by Lauren S:
“on being” Comment by Lauren S: This is not clear. How
does the breakdown relate to the unrelated information?
Effectiveness of Management Accounting Practices Comment by
Lauren S: Format heading
It is decided that the management accounting practices used are
significant to the achievement of the companies and have given
organization the appropriate tools to make sound business
decisions. The practices also made a payment to the profit
maximization and income on shareholders’ dealings. Moreover,
information needed decision making and approving the finest
practice appropriate for the production has contributed towards
the success of the overall business, depending on the nature of
the business. Management accounting practices of
manufacturing businesses are mostly very flourishing as it aid
with the controlling of costs and helps the business to reach its

21. goals. However, there were also some of the challenges that
were encountered with the application and use of some
management accounting practices like inaccurate information
and timeliness; a major challenge. Moreover, from a vendor or
the business side, misinterpretation of data is also considered a
challenge. The realistic role of managerial accounting is to
boost understanding inside an organization and consequently
diminish the peril connected with taking decisions. Accountants
organize reports on the cost of producing goods, expenditures
related to employee teaching programs, and the price of
marketing programs, between other activities. These kinds of
reports are used by managers to gauge the differentiation, or
"variance," connecting what they intended and what they in fact
accomplished, or to evaluate performance to other yardstick.
Comment by Lauren S: Indent Comment by Lauren S:
Pluralize (“organizations”) Comment by Lauren S: Word
missing (“needed for”) Comment by Lauren S: “mostly
flourish as they aid” Comment by Lauren S: “boosts”
Comment by Lauren S: Remove comma Comment by
Lauren S: Pluralize (“yardsticks”)
Moreover, producing schedule reports, organization accountants
also generate special reports for various other managers that
facilitate them to take decisions about planned projects or
problems that arise. Special reports are over and over again
produced to examine the affiliation between costs and benefits
related to diverse alternative in the decision-making process.
For case in point, if a company's opponent drops its price,
management might request the accounting department to
construct a report measure up to possible competitive answers,
such as inferior prices, mounting advertising or even altering its
product or services. Comment by Lauren S: Indent Comment by
Lauren S: Word missing (suggest “when producing”)
Comment by Lauren S: Simplify to “repeatedly”
Comment by Lauren S: Article needed (“the case in point”)
Changes in Skills Required by Management Accountants
Comment by Lauren S: Format heading

22. To identify what the skills are needed presently and what will
be the need of anticipated skills in the future. Some of the
identified current skills were arithmetical, interpretative,
logical, computational, and monetary information system
design. Similarly, some of the future identified skills were
more progressive, like settle in management accounting
technologies to innovative structures of manufacturing process,
by means of modern information technology in running
managerial change, by means of a deeper understanding of
managerial structuring, functioning and procedures, sponsoring
and innovation. Comment by Lauren S: Indent Comment by
Lauren S: Delete Comment by Lauren S: Incomplete sentence
(what happens after identifying these skills?) Comment by
Lauren S: Run-on sentence. Separate into shorter sentences.
According to a research, the present most important function of
management accounting is reporting and information provision
pursued by policy, decision making, forecasting and
development and budgeting. The prospect purposes of
management accounting were measured to be policy making,
decision making, forecasting and development pursued by
reporting and data provision. Performance measurement is also
critical. For this reason, the two key functions of the
organization accountant of the prospect emerged to be gaining
information and arranging in policy and preparation. This
confirms that research emphasis on each is modifying. (Abdel-
Kader, 2006). Comment by Lauren S: Indent Comment by
Lauren S: “gain” Comment by Lauren S: Place period after
the citations
Therefore, existing and future actions concerned with being a
management accountant. The management accountants did not
use types of management accounting practices traditionally
relevant to costing. Some of the tools were very less used such
as Variable Costing, CVP and Residual, which are some of the
examples of monetary tools. Furthermore, tools like
contemporary pricing tools that includes target costing and life
cycle costing had not been able to get the approval of usage

23. from multiple manufacturers. The major emphasis is indicated
on budgeting and strategy. (Senftlechner, 2015) Comment by
Lauren S: What do these existing and future actions
accomplish? Try to complete the thought. Comment by
Lauren S: Period after citation
Conclusion
The main focus of this research paper is to observe and
examine the management accounting and its practices.
Business supposed that management accounting and its
practices allow management to obtain all the relevant
information for meaningful decision making. (Zawawi, 2008) .
This study made a conclusion, that budgeting is being used like
a control tool along with the process of planning and also for
cash flow monitoring. The study also believes that, the most of
the management accounting practices were being very widely
used. It is also concluded that no advanced management
accounting software is being used for the generation of the
information but instead normal accounting software are being
used widely. It is also believed that multiple factors such as
effectiveness, technology, information needs, timeliness, and
adoption of best possible practices were some of the very
important and significant factors that have a great influence on
the sample for choosing the management accounting practices.
It is also believed that the respondents supposed that mostly the
management accounting practices implemented inside the three
entities is extremely effective and also it contributes to the
success of these entities. Management accounting practices were
found to be very standardized and consistent all across the
group. (Shields, 2015)
The study also has multiple consequences, which very evidently
shows that, those mostly management accountants believes their
role as a changing one. There is much of an emphasis being put
on decision-making and planning related roles, rather than the
relatively more long-established areas like financial analysis
and costing. The one conventional area to continue high on the

24. record of vital areas for management accounting is budgeting.
Regardless of the management accounting practices are in the
same speed with operations management procedures; additional
study is required to do the accepted thing for different practices
for example target costing, value-based management. This
research is thought to put in to our consideration on the
management accounting by providing the characteristic of
management accounting put into practice and procedure
management study.
Reference:
Abdel-Kader, M. (2006). IFAC's Conception of the Evolution of
Management Accounting: A Research Note. 229.
Abdel-Kader, M. (2006). Management accounting practices in
the British food and drinks industry. 256.
Ahmad, K. (2012). THE USE OF MANAGEMENT
ACCOUNTING PRACTICES IN. Management accounting
overview , 365.
Forsaith, D. (2018). THE FUTURE OF MANAGEMENT
ACCOUNTING:. 20.
Harris, J. (2010). DIRECTIONS IN MANAGEMENT
ACCOUNTING RESEARCH: AN ANALYSIS OF. 21.
Hiebl, M. R. (2013). The changing role of management
accounting in the transition from a family business to a
non‐family business. 119.
Journal of MANAGEMENT ACCOUNTING Research. (2016).
11.
Senftlechner, D. (2015). Management accounting and
management control in family businesses: Past accomplishments
and future opportunities. 570.
Shields, Michael. (2015). Established Management Accounting
Knowledge. Journal of Management Accounting Research. 27.
Weekes-Marshall, D. (2011). An Exploratory Study of
Management Accounting Practices in Manufacturing.
International Journal of Business and Social Science , 10.
Zawawi, N. H. (2008). Research in management accounting.

25. innovations: an overview of its development , 58.
CHAPTER 7
The Criminal Courts: Structure and Process
History of the American Court SystemPrimary role
modelsEnglish common lawEnglish court system
Early courts simple; judicial personnel were local influential
citizens appointed by county governor
The American Revolution and the Creation of State
CourtsDuring the American Revolution, royal colonial courts
closed, reestablished as state courts
Most were assigned general trial jurisdiction over civil and
criminal matters
Bill of Rights protected citizens from abuses by the federal
government
Creation of the Federal Court SystemJudiciary Act of 1789 laid
out basic structure of federal court system
U.S. Constitution, Article III, places ultimate judicial power in
a supreme court
Marbury v. Madison (1803): Court established principle of
judicial review

26. Fletcher v. Peck (1810): Court extended principle of judicial
review to acts by the states
State Court SystemCourts of limited jurisdiction
Courts of general jurisdiction: general trial courts
Appellate jurisdiction
Courts of last resort: state supreme courts
The Federal Court SystemU.S. magistrate judgesFederal
Magistrates Act (1968)
U.S. District Courts: general trial courts
U.S. Courts of Appeals
U.S. Supreme Court
U.S. Federal Courts
Court ParticipantsVictims: marginal role
Defendants: must appear at all hearings
Court staffAdministratorsClerksBailiffsCourt reporters
JudgesResponsible for a wide variety of tasks
Methods of selecting state court judgesMerit selectionDirect
appointment by governor or election by legislaturePopular
election
Federal judges nominated by the president and confirmed by the
Senate

27. ProsecutorsRepresent the state; presumption is that they will be
fair and impartial
Roles and responsibilitiesDecide which cases are to be
prosecutedEvaluate evidenceDetermine chargesProsecute case
Defense AttorneysRole and responsibilities narrowly defined;
act as advocate for accused
Right to counselPowell v. Alabama (1932)Gideon v. Wainwright
(1963)Argersinger v. Hamlin (1972)Scott v. Illinois (1979)
Representing Indigent DefendantsContract system
Assigned counsel system
Public defender system
Initial AppearanceAccused informed of charges and of certain
constitutional rightsRight to counselRight to remain silentRight
to reasonable bail
Misdemeanor cases: defendant may plead guilty and face
immediate sentencing
Felony cases: defendants rarely allowed to enter plea
States and federal systems regulate timing of initial appearance
48-hour rule gives system needed flexibility
Pretrial ReleaseRelease from custody while awaiting trial
Eighth Amendment prohibits excessive bail but does not

28. guarantee the right to pretrial release
Majority of arrested individuals eventually released before trial
or final adjudication by the court
The Purpose Behind BailHistorical belief that providing for
pretrial release does less harm to defendant and family
Bail should be large enough to ensure defendant’s appearance at
subsequent hearings
Bail bondsmen
Bias in Pretrial ReleaseMany defendants unable to afford any
bail amount
Poor and minorities disproportionately suffer from loss of
freedom before trial
Race, ethnicity, gender, weak community ties all bias bail
decisions
Alternatives to Monetary BailRelease on recognizance (ROR)
most widely used alternative
Other measuresConditional releaseUnsecured bailProperty
bailCourt deposit bail
Bail Reform Act of 1966
Bail guidelines – effort to reduce bias
Preventive DetentionBail Reform Act of 1984 permits
temporary preventive detention ifDefendant is on pretrial
release for another offense, probation, or paroleJudicial officer
finds that no conditions will reasonably ensure defendant’s

29. appearanceNecessary for safety of any other person and the
community
United States v. Salerno (1987) – Court held preventive
detention provisions of Act to be constitutional
The Grand JuryBody of citizens called by prosecutor to
Investigate conduct of public officials and agencies and
criminal activity in generalDetermine whether probable cause
has been shown that a crime has been committed
Meet in relative secrecy
Witnesses have fewer rights
Exclusionary rule does not apply
Grand jury determines whether there is probable cause to
believe person is guilty
The Prosecutor’s Decision to ProsecuteProsecutors do not
always file identical charges in similar cases
Do not prosecute all cases brought to them by police
Differential treatment
Preliminary HearingsPurpose is to determine probable cause
Key actions taken during preliminary hearingsReview of
chargesReview of bailInitial presentation of witnessesCross-
examination of witnessesDiscovery
Defendant may waive right to preliminary hearing
Format resembles mini-trial, without involvement of jury
DiscoveryThe legal motion that allows the defense to discover

30. the basis for the prosecutor’s case
Seen as providing level playing field for both parties in
adversarial system
Helps defendant make informed judgment as to which plea to
enter
Entering PleasIndividual’s response to criminal chargeFelonies:
usually entered at arraignmentMisdemeanors: may be entered at
initial appearance
Types of pleasGuilty pleaNolo contendere plea (“no
contest”)Not guilty pleaPlea of not guilty by reason of insanity;
very rare
Plea BargainingInteractive process: prosecutor and defense
attempt to arrive at mutually satisfactory disposition of case
without going to trial
Types of plea bargainsReducing the seriousness of the
chargeReducing the number of charges/countsReducing the
sentenceNo recommendation regarding sentence
Who Wins with Bargained Justice?Plea bargaining may allow
all parties to benefit from a negotiated plea
Defendants most likely to benefit directly: less time in custody,
incur fewer costs, more lenient sentences
ProsecutorsPlea bargains offer increased predictabilityIncrease
confidence that persons they believe are probably guilty will be
convicted
Defense attorneysGain appreciation of clients who receive
lighter sentencesCan spend more time on cases that must go to
trial

31. Who Loses with Bargained Justice?DefendantsGive up certain
constitutional due process rightsInnocent defendants may be
enticed or coerced into pleading guilty
VictimsFrequently not involved in negotiation
processFrequently see plea bargains as failing to punish
offender appropriately
Study Guide – Part 3
Part 3 – The Courts
_____________________________________
Week Five - Six
This is your study guide for week five - six. The topic is on the
role of the court system in the American criminal justice.
Please complete the reading, study, and written responses to the
study questions. Submit the complete study questions to
Moodle no later than 10 pm on Thursday, November 1st.
Quiz
You will have a quiz covering the topics from this study guide.
The quiz will be a total of 20 questions (matching, T/F, fill in,
and multiple choice are possible).
Complete the learning quiz by 10 pm on Sunday, November 4th.
Topic: The Criminal Courts: Structure and Process
Reading
· Chapter 7 textbook
Learning Objectives
· Understand the similarities and differences between federal,
state, and local courts.
· Comprehend the functions and responsibilities of the various
courts at each level.

32. · Know the roles and responsibilities of the major court
participants, including judges, prosecutors, and defense
attorneys.
· Understand the nature and function of the initial appearance.
· Know the reasons behind pretrial release, alternatives to
monetary bail, and justifications for the use of preventive
detention.
· Know the major factors considered by prosecutors in selecting
or dismissing charges.
· Distinguish among the types of pleas, understand the nature of
plea bargaining, and elucidate the advantages and disadvantages
of bargained justice.
Study Questions & Assignments
1. Imagine a friend has asked you to describe the structure and
function of the American court system. Provide your
explanation making sure to clearly distinguish the different
levels of the system and primary processes.
2. Describe the options for courts during the pretrial phase of
adjudication.
3. What are the considerations a prosecutor makes in selecting
or dismissing charges?
Topic: The Trial
Reading
· Chapter 8 textbook
Learning Objectives
· Identify the nature and functions of the various pretrial
motions.

33. · Know the procedures and constitutional issues surrounding a
defendant’s right to a speedy, public, and fair trial.
· Grasp the advantages and disadvantages of both bench and
jury trials.
· Understand the nature of the contemporary jury system.
· Recognize the basic procedural steps of a trial and understand
the importance of the concepts of innocence and reasonable
doubt.
· Explain the dynamics of jury deliberations and describe how
verdicts are reached.
Study Questions and Assignments
1. Explain the procedures and constitutional issues surrounding
a defendant’s right to a speedy, public, and fair trial.
2. Describe the difference between a bench and jury trial.
3. Explain the basic procedural steps of a trial and understand
the importance of the concepts of innocence and reasonable
doubt.
1