Using plausible explanations to bias empirical generalization in weak theory domains

2005 ◽  
pp. 33-43
Author(s):  
Gerhard Widmer
Keyword(s):  
Empirical Generalization

Accounting Institute: on the Genesis and Impact of Management Revolutions

2021 ◽  
Vol 12 (3) ◽  
pp. s243-s261
Author(s):  
Nataliia Semenyshena ◽  
Nadiya Khorunzhak ◽  
Inna Lazaryshyna ◽  
Oleksandr Yurchenko ◽  
Yuliia Ostapenko
Keyword(s):  
Management System ◽  
Accounting System ◽  
System Transformation ◽  
Historical Method ◽  
Empirical Generalization ◽  
History Of ◽  
Characteristic Features ◽  
Management Approaches ◽  
Logical Dependence ◽  
The Impact

The aim of the study is to establish the presence of a causal relationship between the historical development of the accounting system (its modification) with management revolutions, identification of new characteristic features and accounting functions arising from changes in management approaches and requirements for accounting information for management purposes. Achieving the goal of the study involves identifying opportunities for further improving the accounting system based on the experience of its genesis under the influence of managerial revolutions. The methodological basis of the study is the dialectical method of cognition. The use of the historical method allowed to establish the logical dependence of the evolution of accounting on the requirements of the management system. Analytical and systematic methods were used to identify and form descriptions of the relationship of the accounting system in budgetary institutions with the processes of management system transformation and management revolutions. The impact of managerial revolutions on the accounting system in Ukraine and their consequences are established on the basis of an empirical generalization of historical archival and literary descriptions, as well as a critical analysis of the regulatory regulation of accounting, its norms and practices. The existence of a direct influence of managerial revolutions on the content, requirements, principles and methods of accounting is justified. The above result is based on the results of the analysis of the historical content of accounting, its evidence (accounting documents), as well as the assessment of the functions of the persons who carried out the accounting. The study of works on the history of accounting made it possible to assess the genesis of the introduction of the institutional approach and accounting as the basis for its transformational changes aimed at strengthening compliance with management needs. The study showed that accounting is changing under the influence of transformations in management, changes in its requests, determined by the existing needs of management. 

Discriminating market segments using preferential green shift: a conjoint approach

foresight ◽  
2017 ◽  
Vol 19 (4) ◽  
pp. 386-408 ◽  
Author(s):  
Kushagra Kulshreshtha ◽  
Vikas Tripathi ◽  
Naval Bajpai ◽  
Prince Dubey
Keyword(s):  
Cost Saving ◽  
Technology Acceptance ◽  
Energy Cost ◽  
Sampling Technique ◽  
Future Research ◽  
Content Type ◽  
Empirical Generalization ◽  
Probabilistic Sampling ◽  
Model Study ◽  
Consumer Durable

Purpose This paper aims to explore surprising facets of consumer delight behavior. The study is the empirical juncture of three studies based on consumer survey on the Indian television market. Study 1 traces the existence of greenies in India among brownies prevailing around the globe by using the surprise-delight model. Study 2 is a pre-intervention research design confirming greenies preferences to television attributes such as screen technology, annual energy cost saving, screen resolution, screen size and free gifts. Study 3 signifies a price intervention design by allowing customers to include their preference by replacing the annual energy cost saving with price. Design/methodology/approach This paper is a harvest of studies based on discriminant analysis for identifying green and brown customers and a two-level conjoint analysis for identifying attributes contributing to green behavior. Findings The empirical generalization of a study comes out with unique findings of the greenies and brownies and their preference and attitude toward green attribution and substitution. A “preferential green shift” appeared as a vital output owing to knowledge–attitude–practice from these consecutive studies. This gap exists because of the price factor. The authors suggest the measures for improvement in product offering by targeting and positioning green products from the findings and the preferential green shift. Research limitations/implications Future research may focus on other segments of products such as automobiles, i.e. cars. Despite the availability of the non-probabilistic sampling technique, the probabilistic sampling technique can be used. Finally, a larger sample size could have given a better generalization of results. Originality/value The gap in knowledge–attitude–practice was evident. This gap was caused by the presence of “price” concern. The study revealed that heavy consumer durable buyers are aware of the benefit of green, but the reality of price cannot be ignored and finally make a purchasing decision on the basis of price criteria. Hence price is recommended as another criterion to be considered in the technology acceptance models.

Social Capital in the Creation of Human Capital

2003 ◽  
Author(s):  
James S. Coleman
Keyword(s):  
Social Capital ◽  
Social Context ◽  
Social Action ◽  
Theoretical Orientation ◽  
Social Contexts ◽  
Empirical Generalization ◽  
Fatal Flaw ◽  
Neoclassical Economic Theory ◽  
Extensive Growth ◽  
Enterprise Social Capital

There are two broad intellectual streams in the description and explanation of social action. One, characteristic of the work of most sociologists, sees the actor as socialized and action as governed by social norms, rules, and obligations. The principal virtues of this intellectual stream lie in its ability to describe action in social context and to explain the way action is shaped, constrained, and redirected by the social context. The other intellectual stream, characteristic of the work of most economists, sees the actor as having goals independently arrived at, as acting independently, and as wholly self-interested. Its principal virtue lies in having a principle of action, that of maximizing utility. This principle of action, together with a single empirical generalization (declining marginal utility), has generated the extensive growth of neoclassical economic theory, as well as the growth of political philosophy of several varieties: utilitarianism, contractarianism, and natural rights. In earlier works (Coleman 1986a, 1986b), I have argued for and engaged in the development of a theoretical orientation in sociology that includes components from both these intellectual streams. It accepts the principle of rational or purposive action and attempts to show how that principle, in conjunction with particular social contexts, can account not only for the actions of individuals in particular contexts but also for the development of social organization. In the present paper, I introduce a conceptual tool for use in this theoretical enterprise: social capital. As background for introducing this concept, it is useful to see some of the criticisms of and attempts to modify the two intellectual streams. Both these intellectual streams have serious defects. The sociological stream has what may be a fatal flaw as a theoretical enterprise: the actor has no “engine of action.” The actor is shaped by the environment, but there are no internal springs of action that give the actor a purpose or direction. The very conception of action as wholly a product of the environment has led sociologists themselves to criticize this intellectual stream, as in Dennis Wrong’s (1961) “Oversocialized Conception of Man in Modern Sociology.”

The Pareto rule for frequently purchased packaged goods: an empirical generalization

2017 ◽  
Vol 28 (4) ◽  
pp. 491-507 ◽  
Author(s):  
Baek Jung Kim ◽  
Vishal Singh ◽  
Russell S. Winer
Keyword(s):  
Empirical Generalization ◽  
Packaged Goods

scholarly journals Geography of Societal Transformation: General Questions of Study

Geografie ◽  
1996 ◽  
Vol 101 (2) ◽  
pp. 82-91
Author(s):  
Martin Hampl
Keyword(s):  
Czech Republic ◽  
Uneven Development ◽  
Theoretical Discussion ◽  
Societal Transformation ◽  
The Czech Republic ◽  
Empirical Generalization

The paper is devoted both to empirical generalization of contemporary transformation in the Czech Republic and to the theoretical discussion of selective problems of geographical cognition. Stress is put upon the question of geographical regularities, relation between social and geographical structures and the problem of uneven development.

What Can You Do With a Single Case? How to Think About Ethnographic Case Selection Like a Historical Sociologist

2020 ◽  
pp. 004912411990121
Author(s):  
Josh Pacewicz
Keyword(s):  
External Validity ◽  
Single Case ◽  
Historical Sociology ◽  
Theory Building ◽  
Social Scientists ◽  
Comparative Historical Sociology ◽  
Empirical Generalization ◽  
Selection Strategies ◽  
Case Selection ◽  
Validity Claims

Most social scientists agree that case studies are useful for “theory building,” but ethnographic methods papers often look to survey research for case selection strategies. This is due to a common but untenable distinction between theoretical and empirical generalization, which obscures how theoretically inclined ethnographers make implicit external validity claims. I analyze several exemplary ethnographies to show that (a) the distinction between theoretically and empirically oriented ethnography revolves around competing conventions for making claims that others accept as provisionally externally valid, (b) comparative-historical sociology provides a framework for evaluating how theoretically oriented ethnographies make such claims, and (c) each approach to making validity claims is optimized by different kinds of cases. Empirically oriented ethnographies make inductive claims via “pointy” cases wherein a phenomenon is pronounced or bifurcated. Theoretically oriented ethnographers are like post–Millian historical sociologist who triangulate past studies with resolutive or negative cases to make constitutive arguments.

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