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PASSIVE VOICE (Language and Learning Online)
Passive voice
This tutorial contains four sections on the use of passive verbs.
Once you enter the module, we suggest you work through these sections in the given order.
Each section includes a 'Language in context' passage, exercises, grammar notes, and a review
passage.
You can navigate through the tutorial using the menu on the left, but we suggest you work through each
of the sections in the given order.
Recognising passives
The following passage is from a report written by an accounting student.
The passive verbs are highlighted.
Click on the highlighted text for an explanation of the passive voice in use.
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 [1]need to be implemented 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.
[2]It
is argued that, in the past, management accounting involved supplying figures to organisations.
However, in the global marketplace, management accountants [3]are expected to actively facilitate
decision-making and to assist in the management of transnational corporations. [4]It is further argued
that traditional management accounting techniques are no longer relevant. Rather, concentration
[5]needs to be given 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, [6]it is recommended that all accountants familiarise themselves with these changes and the
subsequent effects on management accounting. Furthermore, consideration [7]should also be given to
how these changes [8]could be most efficiently implemented in accounting workplaces.
(Adapted from: P.V.Cotesta, G.M.Crosling and H.M. Murphy, Writing for Accounting Students, 1998, Butterworths, Australia. p.
26.)
[1]
The passive voice is used here because it is unimportant to mention or because it is not known yet who
might implement the changes.
Note the passive form be implemented after the modal verb 'need to', which has the meaning should.
[2]
The passive voice is used in the phrase 'It is argued' to avoid using the informal personal pronoun 'I'.
Reports typically adopt a formal impersonal tone.
Note that the form of the verb 'to be' always agrees in number and person with its subject, unless
preceded by a modal.
[3]
The passive voice is used here to emphasise which people are expected to perform rather than who
expects them to perform.
Note that the form of the verb 'to be' always agrees in number and person with its subject, unless
preceded by a modal.
[4]
The passive voice is used in the phrase 'It is further argued' to avoid using the informal personal pronoun
'I'. Reports typically adopt a formal impersonal tone.
Note that the form of the verb 'to be' always agrees in number and person with its subject, unless
preceded by a modal.
[5]
The passive voice is used here to emphasise what needs to happen rather than who should do it.
Note the passive form be given after the modal verb 'need to', which has the meaning should.
[6]
The passive voice is used in the phrase 'It is recommended' to avoid using the informal personal
pronoun 'I'. Reports typically adopt a formal impersonal tone.
Note that the form of the verb 'to be' always agrees in number and person with its subject, unless
preceded by a modal.
[7]
The passive voice is used here to emphasise what should happen rather than who should do it.
Note the passive form be given after the modal should.
Also note the insertion of the qualifying word 'also' before the passive verb form.
[8]
The passive voice is used here to emphasise what could be done and how it could be done rather than
who might do it.
Note the passive form ' be most efficiently implemented' after the modal verb 'could'.
Also note the insertion of the qualifying words 'most efficiently' between the two parts of the passive verb
form.
Notes on the passive
Why were passive verbs used in the 'Language in context' accounting report?
1. The Executive Summary is part of an academic report. The passive voice is used to give the
report a formal, impersonal tone, avoiding personal pronouns.
Instead of 'I argue that...', the student writes: It is argued that...
It is further argued that...
It is recommended that...
2. It may be difficult to determine precisely who is doing / should do something.
In this case, for example, there may be a general expectation that accountants should actively
facilitate decision-making, hence the student writes, 'accountants are expected to...'
3. The student emphasises what should happen. Who should do it may be beyond his / her purpose
in this report, or may be considered less important.
'The report suggests...' is an active verb form in which the report becomes the subject to avoid
writing 'I suggest...'
Why use passive verbs
Language in context
There are 5 passive verbs in the following passage.
Read the passage, and use words from it to complete the exercise below.
Profit which is earned by a listed company on the stock exchange may be utilised in two different
ways. The company may pay dividends to stockholders or may reinvest the profit. Both choices are
related to each other and need to be based on what is called the dividend policy.
Type (or copy and paste) each passive verb from the passage above into its corresponding box
below. Check your answer, then go on to the next question.
1. First passive verb:
2. Second passive verb:
3. Third passive verb:
4. Fourth passive verb:
5. Fifth passive verb:
Notes on using the passive
The passive voice may use any tense of the verb to be.
to be
It / They
Change(s)
is / are
was / were
past participle
(present simple)
(past simple)
recommended
is being / are being
(present continuous)
implemented
was being / were being (past continuous)
It / They
has been / have been
had been
(present perfect)
(past perfect)
incorporated
It / They
will be
(future)
incorporated
Examples
It is recommended...
Changes are being implemented...
They have been incorporated...
A passive verb may be preceded by a modal.
In this case, for example, there may be a general expectation that accountants should actively facilitate
decision-making, hence the student writes, 'accountants are expected to...'
Examples
Changes could be implemented...
Consideration should have been given...
Active vs. passive
Language in context
Profit which is earned by a listed company on the stock exchange may be utilised in two different
ways. Dividends may be paid to stockholders or the profit may be invested by the company. Both
choices are related to each other and need to be based on what is called the dividend policy.
Exercises
Identify the type of verb - active or passive - then check your answers.
1. is earned
2. may pay
3. may reinvest
4. are related
Active or passive? Which verb form would be correct in each sentence?
Select the correct verb from the drop-down box in each of the following sentences.
Comments appear below each.
1. Management accountants
2. A range of information
3. The decisions
the effects of rapid market changes.
in order to make informed decisions.
the findings in this report.
Notes on active vs passive
Compare these active and passive verbs from the passage
Active voice
the report suggests
Passive voice
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)
Examples
They should implement changes.
We now expect accountants to actively
facilitate decision-making.
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
Changes should be implemented.
Accountants are now expected to actively facilitate decisionmaking.
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)
Changing active to passive
Language in context
Profit which is earned by a listed company on the stock exchange may be utilised in two different
ways. The company may pay dividends to stockholders or may reinvest the profit . Both choices are
related to each other and need to be based on what is called the dividend policy.
Change each example below to the passive form.
1. The company may pay dividends...
2. The company may reinvest the profit...
Notes on changing active to passive
If you need to change an active verb to the passive form, follow these three steps.
Example: active voice
subject
verb
object
The manager will implement these changes next year.
Steps to change an active voice to passive form
Step 1
Move the object to the subject position
These changes
Step 2
Change the verb to the passive
These changes will be implemented
Step 3
Drop the original subject
These changes will be implemented next year.
or move it to a position after the verb
These changes will be implemented by the manager next year.
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
each box.
Language in context passage
Executive summary
beside
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)
changes could (most efficiently implement)
to how these
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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