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THE NATURE OF THEORY: PART 1

THE NATURE OF THEORY: PART 1. CHAPTER 2. Science & Accounting. Science - Foundation for the: Understanding Solving problems Development of theory Characteristics Empirical basis Phenomenon observed in an open environment/ Phenomenon generated in a controlled environment

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THE NATURE OF THEORY: PART 1

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  1. THE NATURE OF THEORY:PART 1 CHAPTER 2

  2. Science & Accounting • Science - Foundation for the: • Understanding • Solving problems • Development of theory • Characteristics • Empirical basis • Phenomenon observed in an open environment/ • Phenomenon generated in a controlled environment • Objective observation – to what extent it is objective? • Logical fashion • causality Researcher / theorist ‘s presumption

  3. Science • Empiricism • Logic – objective & controlled situation • Causality – the study of relationships between the events that will lead to “laws”

  4. How are theories formulated? • Deductive • reasoning from general statements to specific statements • Inductive • reasoning from the particular to the general

  5. scientific approach vs. ‘naturalistic’ research • 1. Reality as a concrete structure • 2. Reality as a concrete process • 3. Reality as a contextual field of information • 4. Reality as a symbolic discourse • 5. Reality as a social construction • 6. Reality as projection of human imagination

  6. Science and Accounting Against the use of scientific approach • It is impossible to separate the researcher and the research subject • Value, morals and mind-set of researcher will influence the study • Impossible to control situation • Cause & effect determination is problematic • The complexity of the phenomena under observation – simplifying & disguising deeper relationships that may be occurring • Accounting “setting” is outside the ambit of quantitative analysis & mathematical techniques

  7. Karl Popper • Popper (1920-1970’s)-introduced notion of falsifiability and confirmation within deductive framework. • State position and assumptions clearly. • He believed all knowledge is fallible-observation-inductive linkage is not the basis of knowledge • Popper believed a movement from theory and conjecture to prediction and observation, via an emphasis on refutation rather than confirmation.

  8. Thomas Kuhn • Thomas Kuhn- • A) Revolutionary change • pre-science,normal sciece, crisis,revolution and new normal science • B) Paradigm

  9. others • Lakatos • Feyerabend

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