Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration

In this paper, we outline the predominant theoretical perspectives on evaluative conditioning (EC)—the changes in liking that are due to the pairing of stimuli—identify their weaknesses, and propose a new framework, the binding perspective on EC, which might help to overcome at least some of these issues. Based on feature integration theory (Treisman & Gelade, 1980, https://doi.org/10.1016/0010-0285(80)90005-5) and the theory of event coding (TEC; Hommel, Müsseler, Aschersleben, & Prinz, 2001, https://doi.org/10.1017/S0140525X01000103), we assume that EC depends on a selective integration mechanism that binds relevant CS, US, and action features into an event-file, while simultaneously inhibiting features irrelevant for current goals. This perspective examines hitherto unspecified processes relevant to the encoding of CS-US pairs and their consequences for behavior, which we hope will stimulate further theoretical development. We also present some preliminary evidence for binding in EC and discuss the scope and limitations of this perspective.

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Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration

Journal of Management Accounting Research ◽

10.2308/jmar.2003.15.1.3 ◽

2003 ◽

Vol 15 (1) ◽

pp. 3-49 ◽

Cited By ~ 170

Author(s):

Mark A. Covaleski ◽

John H. Evans ◽

Joan L. Luft ◽

Michael D. Shields

Keyword(s):

Causal Model ◽

Management Accounting ◽

Research Question ◽

Levels Of Analysis ◽

Primary Research ◽

Participative Budgeting ◽

Integrative Research ◽

Theoretical Perspectives ◽

Similarities And Differences ◽

Selective Integration

Budgeting is one of the most extensively researched topics in management accounting and has been studied from the theoretical perspectives of economics, psychology, and sociology. Thus, budgeting offers opportunities for research that chooses between competing theories from these perspectives or combines theories from different perspectives if they are compatible, to create more complete and valid explanations of the causes and effects of budgeting practices. In the first part of the paper we analyze budgeting research in the three theoretical perspectives, focusing on important similarities and differences across perspectives with respect to the primary research question, levels of analysis, assumptions about rationality and equilibrium, budgeting and nonbudgeting variables, and causal-model forms. In the last part of this paper we identify four interrelated criteria for selective integrative research and provide an example of using these criteria for research on participative budgeting.

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Theoretical Perspectives on the Cause of Stuttering

Contemporary Issues in Communication Science and Disorders ◽

10.1044/cicsd_31_s_80 ◽

2004 ◽

Vol 31 (Spring) ◽

pp. 80-91 ◽

Cited By ~ 5

Author(s):

Nicoline Grinager Ambrose

Keyword(s):

Theoretical Perspectives

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The Evolution of Music Therapy

Musik- Tanz und Kunsttherapie ◽

10.1026/0933-6885/a000221 ◽

2015 ◽

Vol 26 (4) ◽

pp. 207-221

Author(s):

Wolfgang Mastnak

Keyword(s):

Music Therapy ◽

Evidence Based Medicine ◽

Wide Spectrum ◽

Evidence Based ◽

Modern Music ◽

Guided Imagery And Music ◽

Theoretical Perspectives ◽

International Importance ◽

Evolution Of Music ◽

Based Medicine

Abstract. Five overlapping eras or stages can be distinguished in the evolution of music therapy. The first one refers to the historical roots and ethnological sources that have influenced modern meta-theoretical perspectives and practices. The next stage marks the heterogeneous origins of modern music therapy in the 20th century that mirror psychological positions and novel clinical ideas about the healing power of music. The subsequent heyday of music therapeutic models and schools of thought yielded an enormous variety of concepts and methods such as Nordoff–Robbins music therapy, Orff music therapy, analytic music therapy, regulatory music therapy, guided imagery and music, sound work, etc. As music therapy gained in international importance, clinical applications required research on its therapeutic efficacy. According to standards of evidence-based medicine and with regard to clearly defined diagnoses, research on music therapeutic practice was the core of the fourth stage of evolution. The current stage is characterized by the emerging epistemological dissatisfaction with the paradigmatic reductionism of evidence-based medicine and by the strong will to discover the true healing nature of music. This trend has given birth to a wide spectrum of interdisciplinary hermeneutics for novel foundations of music therapy. Epigenetics, neuroplasticity, regulatory and chronobiological sciences, quantum physical philosophies, universal harmonies, spiritual and religious views, and the cultural anthropological phenomenon of esthetics and creativity have become guiding principles. This article should not be regarded as a historical treatise but rather as an attempt to identify theoretical landmarks in the evolution of modern music therapy and to elucidate the evolution of its spirit.

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Media Psychology and Complex Modes of Entertainment Experiences

Journal of Media Psychology Theories Methods and Applications ◽

10.1027/1864-1105/a000030 ◽

2011 ◽

Vol 23 (1) ◽

pp. 34-38 ◽

Cited By ~ 21

Author(s):

Christoph Klimmt

Keyword(s):

Empirical Studies ◽

Terror Management Theory ◽

Death And Dying ◽

Terror Management ◽

Media Psychology ◽

Mixed Emotions ◽

Theoretical Perspectives ◽

Complex Modes ◽

History Of ◽

Media Enjoyment

This comment briefly examines the history of entertainment research in media psychology and welcomes the conceptual innovations in the contribution by Oliver and Bartsch (this issue). Theoretical perspectives for improving and expanding the “appreciation” concept in entertainment psychology are outlined. These refer to more systematic links of appreciation to the psychology of mixed emotions, to positive psychology, and to the psychology of death and dying – in particular, to terror management theory. In addition, methodological challenges are discussed that entertainment research faces when appreciation and the experience of “meaning for life” need to be addressed in empirical studies of media enjoyment.

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