...136 Positive Accounting Theory and Science JCC Journal of CENTRUM Cathedra ™ Positive Accounting Theory and Science by M. Humayun Kabir Senior Lecturer, Faculty of Business Auckland University of Technology, Auckland, New Zealand Abstract This paper examines the development of positive accounting theory (PAT) and compares it with three standard accounts of science: Popper (1959), Kuhn (1996), and Lakatos (1970). PAT has been one of the most influential accounting research programs during the last four decades. One important reason which Watts & Zimmerman (1986) have used to popularize and legitimize their approach is that their view of accounting theory is the same as that used in science. Thus, it is important to examine how far accounting has been successful in imitating natural science and how the development of PAT compares with the three standard accounts of science. This paper shows that accounting could not emulate the success of natural science. Further, the methodological positions of PAT conform to none of the standard accounts of science. Rather, PAT contains elements of all three. Finally, this paper identifies some methodological gaps in PAT. Keywords: Positive Accounting Theory, Philosophy of Science, Methodological Controversies Acknowledgements I would like to thank two anonymous reviewers of the journal for their helpful comments. Earlier versions of this paper benefited from comments from Lee Parker of the University of South Australia, Keith...
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...more detail in other chapters. Learning outcomes After completing this chapter you should be able to: ■ identify major trends in the development of organisational behaviour and management thinking; contrast main features of different approaches to organisation and management; evaluate the relevance of these different approaches to the present-day management of organisations; explain the relationships between management theory and practice; assess the value of the study of different approaches to organisation and management; recognise the relationship between the development of theory, behaviour in organisations and management practice; establish a basis for consideration of aspects of organisational behaviour discussed in subsequent chapters. ■ ■ ■ ■ ■ ■ Critical reflection ‘It is often claimed that what leading writers say is an important part of the study of management and organisational behaviour. Others say that all these different ideas are little more than short-term fads and have little practical value.’ What do you think? What role does management theory have in helping us solve problems we face in our organisational lives today? PART 1 THE ORGANISATIONAL SETTING THE THEORY OF MANAGEMENT A central part of the study of organisation and management is the development of management thinking and...
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...Jeff Bray Consumer Behaviour Theory: Approaches and Models Consumer Behaviour Theory: Approaches and Models...............................................2 1.1 Consumer behaviour & consumer decision making ............................................2 1.2 Theoretical approaches to the study of consumer behaviour..............................3 1.3 Economic Man .....................................................................................................4 1.4 Psychodynamic Approach ...................................................................................4 1.5 Behaviourist Approach ........................................................................................5 1.6 Cognitive Approach .............................................................................................6 1.6.1 Cognitive Models of Consumer Behaviour ..................................................9 1.6.1.1 Analytic Cognitive Models ..................................................................10 1.6.1.2. Prescriptive Cognitive Models............................................................20 1.7 Humanistic Approach ........................................................................................25 1.7.1 Humanistic Models of Consumer Behaviour..............................................25 1.9 Summary ............................................................................................................28 References.................
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...Jeff Bray Consumer Behaviour Theory: Approaches and Models Consumer Behaviour Theory: Approaches and Models...............................................2 1.1 Consumer behaviour & consumer decision making ............................................2 1.2 Theoretical approaches to the study of consumer behaviour..............................3 1.3 Economic Man .....................................................................................................4 1.4 Psychodynamic Approach ...................................................................................4 1.5 Behaviourist Approach ........................................................................................5 1.6 Cognitive Approach .............................................................................................6 1.6.1 Cognitive Models of Consumer Behaviour ..................................................9 1.6.1.1 Analytic Cognitive Models ..................................................................10 1.6.1.2. Prescriptive Cognitive Models............................................................20 1.7 Humanistic Approach ........................................................................................25 1.7.1 Humanistic Models of Consumer Behaviour..............................................25 1.9 Summary ............................................................................................................28 References..................................
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...Jeff Bray Consumer Behaviour Theory: Approaches and Models Consumer Behaviour Theory: Approaches and Models...............................................2 1.1 Consumer behaviour & consumer decision making ............................................2 1.2 Theoretical approaches to the study of consumer behaviour..............................3 1.3 Economic Man .....................................................................................................4 1.4 Psychodynamic Approach ...................................................................................4 1.5 Behaviourist Approach ........................................................................................5 1.6 Cognitive Approach .............................................................................................6 1.6.1 Cognitive Models of Consumer Behaviour ..................................................9 1.6.1.1 Analytic Cognitive Models ..................................................................10 1.6.1.2. Prescriptive Cognitive Models............................................................20 1.7 Humanistic Approach ........................................................................................25 1.7.1 Humanistic Models of Consumer Behaviour..............................................25 1.9 Summary ............................................................................................................28 References..............................
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...statements in order to increase the transparency level in financial reporting. (Vishnani S., Shah B.K., 2008). Financial reporting by companies is effected via the preparation and publication of financial statements. These financial statements are required to exhibit certain degree of quality in terms of their information contents. Mines & Wahlen (2006) and Belkaoui (2002) opined that accounting information contained in the financial reports should possess certain qualities as relevance, verifiability, understandability, neutrality, timeliness, comparability, and completeness. When the financial reports disclose quality accounting information, according to Benston (2007), the decision of the users (investors, management, government, employees, creditors, analysts) of the reports could as well be qualitative and informed. While there have been a number of studies on this topic in developed countries (Collins, Maydew and Weiss, 1997; Lev and Zarowin, 1999; Francis and Schipper, 1999; Beisland, Hamberg and Navak, 2010), one is not aware of any expansive study that has explored the subject of value relevance of accounting information in Nigeria. It has not been comprehensively researched primarily because of problems with data availability (Negah 2008). Literature on capital research in accounting in Nigeria is so scanty and insufficient that it is difficult to determine value relevance of accounting information in this country. In Nigeria, fairly related literatures are on...
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...PDF hosted at the Radboud Repository of the Radboud University Nijmegen This full text is a publisher's version. For additional information about this publication click this link. [http://hdl.handle.net/2066/19379] Please be advised that this information was generated on 2012-09-19 and may be subject to change. Buying Impulses: A Study on Impulsive Consumption Astrid Gisela Herabadi Buying Impulses: A Study on Impulsive Consumption Astrid Gisela Herabadi PrintPartners Ipskamp ISBN 90-9017360-9 Cover illustration: A part of the stone-reliefs in “Candi Borobudur” Buying Impulses: A Study on Impulsive Consumption Een wetenschappelijke proeve op het gebied van the Sociale Wetenschappen Proefschrift ter verkrijging van de graad van doctor aan de Katholieke Universiteit Nijmegen op gezag van de rector magnificus Prof.dr.C.W.P.M. Blom, volgens besluit van het College van Decanen in het openbare te verdedigen op woensdag 17 december 2003, des namiddags om 1.30 uur precies door Astrid Gisela Herabadi geboren te Bogor op 30 december 1969 Promotores: Prof. dr. B. Verplanken (University of Tromsø, Norway) Prof. dr. A.F.M. van Knippenberg Manuscriptcommissie: Prof. dr. J.A.J.P. Janssen Prof. dr. N.K. de Vries (Universiteit Maastricht) Prof. dr. M. Zeelenberg (Universiteit van Tilburg) Buying Impulses: A Study on Impulsive Consumption A scientific essay in Social Sciences Doctoral thesis to obtain the degree of doctor from the...
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...Accounting theory and conceptual frameworks After studying this chapter you should be able to: & explain what accounting theory is & describe the main attempts at constructing an accounting theory & appraise current developments in the area & describe and discuss the contents of the IASB Framework & appraise the quality and usefulness of the IASB Framework in the context of its self-declared purposes & describe and discuss the parts of IAS 1 relating to accounting concepts and policies & appraise the overall effect of the Framework and comparable parts of IAS 1. Introduction This chapter is about to deal with something that many people believe does not exist – a single generally accepted accounting theory. There is no generally accepted accounting theory at this time even though many attempts have been made to formulate one. According to Eldon S. Hendriksen in Accounting Theory (1977), Theory as it applies to accounting is the coherent set of hypothetical, conceptual and pragmatic principles forming the general frame of reference for a field of inquiry. Thus accounting theory may be defined as logical reasoning in the form of a set of broad principles that 1 Provide a general frame of reference by which accounting practices can be evaluated and 2 Guide the development of new practices and procedures. Accounting theory may also be used to explain existing practices to obtain a better understanding of them. But the most important goal of accounting theory should be to provide...
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...8 Accounting theory and conceptual frameworks After studying this chapter you should be able to: & explain what accounting theory is & describe the main attempts at constructing an accounting theory & appraise current developments in the area & describe and discuss the contents of the IASB Framework & appraise the quality and usefulness of the IASB Framework in the context of its self-declared purposes & describe and discuss the parts of IAS 1 relating to accounting concepts and policies & appraise the overall effect of the Framework and comparable parts of IAS 1. Introduction This chapter is about to deal with something that many people believe does not exist – a single generally accepted accounting theory. There is no generally accepted accounting theory at this time even though many attempts have been made to formulate one. According to Eldon S. Hendriksen in Accounting Theory (1977), Theory as it applies to accounting is the coherent set of hypothetical, conceptual and pragmatic principles forming the general frame of reference for a field of inquiry. Thus accounting theory may be defined as logical reasoning in the form of a set of broad principles that 1 Provide a general frame of reference by which accounting practices can be evaluated and 2 Guide the development of new practices and procedures. Accounting theory may also be used to explain existing practices to obtain a better understanding of them. But the most important goal of accounting theory should be to provide...
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...8 Accounting theory and conceptual frameworks After studying this chapter you should be able to: & explain what accounting theory is & describe the main attempts at constructing an accounting theory & appraise current developments in the area & describe and discuss the contents of the IASB Framework & appraise the quality and usefulness of the IASB Framework in the context of its self-declared purposes & describe and discuss the parts of IAS 1 relating to accounting concepts and policies & appraise the overall effect of the Framework and comparable parts of IAS 1. Introduction This chapter is about to deal with something that many people believe does not exist – a single generally accepted accounting theory. There is no generally accepted accounting theory at this time even though many attempts have been made to formulate one. According to Eldon S. Hendriksen in Accounting Theory (1977), Theory as it applies to accounting is the coherent set of hypothetical, conceptual and pragmatic principles forming the general frame of reference for a field of inquiry. Thus accounting theory may be defined as logical reasoning in the form of a set of broad principles that 1 Provide a general frame of reference by which accounting practices can be evaluated and 2 Guide the development of new practices and procedures. Accounting theory may also be used to explain existing practices to obtain a better understanding of them. But the most important goal of accounting theory should be to provide a...
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...Europe 9140: Statistical data 6100: Human resource planning 2400: Public relations Geographic Names: United Kingdom UK Abstract: The relative absence of debate about ethical issues within the area of human resource management is addressed. IT is argued that ethics is not about taking statements of morality at face value; it is a critical and challenging tool. The discussion starts with what should be familiar terrain: ethical arguments that uphold a managerialist position, such as ethical individualism, utilitarianism, and "Rawlsian" justice. Other theories are then introduced that broaden the field of ethical concern in an endeavor to be more socially inclusive: stakeholding and discourse theory. Copyright Eclipse Group Ltd. 2000 Full Text: Until very recently the field of business ethics was not preoccupied with issues relating to the ethical management of employees. Apart from the development of ethical awareness among managers (Snell, 1993; Maclagan, 1998) and the ethical dimension of change management processes (Mayon White, 1994; McKendall, 1993), there has been little debate around the ethical basis of much HR policy and practice. The main debates in business...
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...Discrimination in Light of Theories Of Justice INTRODUCTION In a civilized social system, law plays not only the role of guarantor of justice equality and liberty, but also as a tool for attaining the ends of justice. In this respect the modern democratic state has to adopt objective standards to protect the human rights of its citizens. Equality is one among those cardinal human rights by which the State is mandated to treat the equals equally and unequal unequally when it distributes its own benefits to the people. But who are equals and who are unequal is a thorny issue, for the limited resources are much valuable and required by the various group of people and they have to be distributed justly and fairly. In the Indian constitutional scheme, it had been envisaged by the framers that there should be equality of opportunity is for all citizens in public employments and such equality of opportunity a fundamental right of the citizens’.At the same time, the need for some beneficial treatment to the weaker sections of the society was also enshrined with that right. What is the basis of distribution of societal resources to certain sections? The thrust of this Chapter goes with the following enquiry. Is there any jurisprudential foundation for protective discrimination? If so what is it? This aspect is assessed from the angle of different theories of justice viz., social justice, distributive justice, equality and equal opportunity and social engineering theory. The responses of...
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...University of Wollongong Research Online Faculty of Business - Accounting & Finance Working Papers Faculty of Business 2005 Regulation as Accounting Theory M. Gaffikin University of Wollongong, gaffikin@uow.edu.au Publication Details This working paper was originally published as Gaffikin, M, Regulation as Accounting Theory, Accounting & Finance Working Paper 05/09, School of Accounting & Finance, University of Wollongong, 2005. Research Online is the open access institutional repository for the University of Wollongong. For further information contact the UOW Library: research-pubs@uow.edu.au 05/09 Regulation as Accounting Theory University of Wollongong Working Papers Series School of Accounting & Finance M J R Gaffikin School of Accounting & Finance University of Wollongong Wollongong NSW 2522 Australia Tel +61 (2) 4221 3718 Fax +61 (2) 4221 4297 eMail george@uow.edu.au www.uow.edu.au/commerce/accy/ Regulation as Accounting Theory Michael Gaffikin Theories of regulation are discussed and compared. Some important issues relating to regulation as a substitute for research in creating theory as discussed. Over the years there have been many arguments and debates over the necessity for regulation. Those who believe in the efficacy of markets argue that regulation is not necessary as market forces will operate to best serve society and optimise the allocation of resources. However, there are many who point out...
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...PERSPECTIVE The logic of indirect speech Steven Pinker*†, Martin A. Nowak‡, and James J. Lee* *Department of Psychology, and ‡Program for Evolutionary Dynamics, Departments of Mathematics and Organismic and Evolutionary Biology, Harvard University, Cambridge, MA 02138 Edited by Jeremy Nathans, Johns Hopkins University School of Medicine, Baltimore, MD, and approved December 11, 2007 (received for review July 31, 2007) When people speak, they often insinuate their intent indirectly rather than stating it as a bald proposition. Examples include sexual come-ons, veiled threats, polite requests, and concealed bribes. We propose a three-part theory of indirect speech, based on the idea that human communication involves a mixture of cooperation and conflict. First, indirect requests allow for plausible deniability, in which a cooperative listener can accept the request, but an uncooperative one cannot react adversarially to it. This intuition is supported by a game-theoretic model that predicts the costs and benefits to a speaker of direct and indirect requests. Second, language has two functions: to convey information and to negotiate the type of relationship holding between speaker and hearer (in particular, dominance, communality, or reciprocity). The emotional costs of a mismatch in the assumed relationship type can create a need for plausible deniability and, thereby, select for indirectness even when there are no tangible costs. Third, people perceive language as a digital...
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...journal is available at www.emeraldinsight.com/0143-7739.htm LODJ 33,1 Are ethical theories relevant for ethical leadership? Michel Dion ´ Universite de Sherbrooke, Sherbrooke, Canada Abstract Purpose – The aim of this study is to know if ethical theories could be connected to some leadership approaches. Design/methodology/approach – In the paper eight leadership approaches are selected: directive leadership, self-leadership, authentic leadership, transactional leadership, shared leadership, charismatic leadership, servant leadership, transformational leadership. Five western ethical theories (philosophical egoism, utilitarianism, Kantianism, ethics of virtue, ethics of responsibility) are analyzed to see to what extent their basic concepts could be connected to one or the other leadership approach. Findings – A given ethical theory (such as philosophical egoism) could be suitable to the components of various leadership approaches. Ethical leadership does not imply that a given leadership approach is reflecting only one ethical theory. Rather, ethical leadership implies that for different reasons, various leadership approaches could agree with the same ethical theory. This is what we could call the “moral flexibility of leadership approaches”. Research limitations/implications – This study focuses on western ethical theories. A similar study should be undertaken for Eastern ethical theories coming from Buddhism, Hinduism, Confucianism, or Daoism. Practical implications – Some...
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