Reconstructing Accounting Research: Beyond Theory without Data and Data without Theory

2019 ◽  
Vol 0 (0) ◽  
Author(s):  
Shizuki Saito

Abstract Although we have been incessantly trying to construct accounting studies as a proper academic subject over half a century, neither what we have attained is great nor the road ahead easy. Nonetheless we have no choice but to pursue the way of positive (not necessarily empirical) scientific research with productive feedback between theoretical and empirical analyses, going beyond theory without data and data without theory. It is crucially important to grasp rationally the self-development of accounting rules as a spontaneous order without any preconceived rigid understanding of rationality, and accordingly we must first build a consistent conceptual framework in consonance with accounting norms and phenomena as the vital analytical tool for the development of accounting research based on solid foundation.

1970 ◽  
Vol 6 (1) ◽  
pp. 202-214
Author(s):  
Олена Савченко

У статті розглядається рефлексивна компетентність як інтегративне особистісне утворення, що формується в ході набуття суб’єктом рефлексивного досвіду при застосуванні різних форм рефлексивної активності, спрямованих на розв’язання визначених рефлексивних задач. У структурі рефлексивної компетентності оцінно-мотиваційний компонент виконує наступні функції: оцінку форм рефлексивної активності та її результатів, прогнозування можливих змін у процесі розв’язування проблемно-конфліктних ситуацій, визначення пріоритетних завдань подальшого розвитку себе як суб’єкта рефлексивної активності. На когнітивному рівні функціонує система критеріїв оцінювання власних форм рефлексивної активності, яка характеризується ступенем когнітивної складності, що відображає рівень диференціації та інтеграції системи. Функціонування оцінно-мотиваційного компонента на метакогнітивному рівні забезпечує система здібностей до прогнозування власної активності. Особистісний рівень представлений системою життєвих задач на саморозвиток, які стимулюють суб’єкта докладати зусилля щодо розвитку в себе певних якостей, формування певних вмінь та знань. Розрізненість елементів компонента є індикатором незавершеності процесу формування його внутрішньої структури, низький рівень інтеграції окремих складових не дозволяє системі ефективно компенсувати недорозвинені елементи. Найбільшу вагу у внутрішній структурі оцінно-мотиваційного компонента має показник сформованості системи здібностей до прогнозування власної активності, що підтверджує системотвірну функцію структур метакогнітивного рівня. In the article the reflective competence is seen as an integrative personal formation which develops in the process of acquiring of the reflective experience, when the subject is using various forms of the reflective activity for the solving of specific reflective tasks. In the structure of the reflective competence the value-motivational component performs such functions: an evaluation of forms of the reflective activity and its results, a prediction of the possible changes in the process of solving of the problem-conflict situations, a determining of the priorities for further development of himself as a subject of the reflective activity. The system of the criteria of an evaluating of the reflective activity`s forms functions on the cognitive level of the reflective competence. The level of the cognitive complexity is the basic feature of this system. The predictive abilities` system, that allows to form the expectations of the activity`s results, presents the value-motivational component on the metacognitive level. The system of the life tasks for the self-development, which stimulates the subject to make efforts to develop his own qualities, to form specific skills and knowledge, functions on the personal level. The fragmentation of the elements is an indicator of the incompleteness of the formation of the internal structure of the value-motivational component. The low level of integration of the separate elements does not allow effectively to compensate the functioning of the unformed elements of the system. The index of the formation of the abilities to predict his own activity has the greatest meaning in the internal structure of the value-motivational component. These data confirm the hypothesis about the system-forming function of the metacognitive structures that unite other structures. Thus the development of the predictive abilities will promote the increase of the abilities to the prediction of the others` behavior. An adequate assessment of other people significantly reduces the inconsistency of his own expectations and estimations of others. The development of the predictive abilities creates favorable conditions for the formation of the life tasks for the self-development to increase their value in the system of other tasks


2008 ◽  
Vol 12 (1) ◽  
Author(s):  
Lin Lin ◽  
Karen Swan

This paper uses an online learning conceptual framework to examine the “rights to education” that the current online educational environments could provide. The conceptual framework is composed of three inquiries or three spaces for inquiries, namely, independent inquiry, collaborative inquiry, and formative inquiry towards expert knowledge [42] that online learners pursue and undertake in the process of their learning. Our examinations reveal that most online open educational resource environments (OERs) can incorporate more Web2.0 or Web3.0 technologies so as to provide the self-directed learners, who are the main audience of OERs, with more opportunities to participate, collaborate, and co-create knowledge, and accordingly, to achieve their full rights to education.


Author(s):  
Jason Hanna

This chapter critically examines two of John Stuart Mill’s consequentialist objections to paternalism: that paternalistic authority is likely to be misapplied or abused and that intervention in the self-regarding sphere threatens individuality and self-development. It is argued here that both objections can be resisted. Concerns about misapplication and abuse pose no challenge to intervention that is likely to succeed in achieving its benevolent aims, and attempts to avoid this problem by construing Mill’s arguments in rule-consequentialist terms are unconvincing. Concerns about Millian individuality or self-development leave considerable room for justified paternalism, both because individuality is not the only component of well-being and because paternalistic intervention can sometimes promote individuality. Mill’s arguments may show that there ought to be some institutional constraints on the government’s ability to intervene in the self-regarding sphere, but defenders of paternalism can happily accept this result.


SAGE Open ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 215824402110018
Author(s):  
Shaohua Yang ◽  
Salmi Mohd Isa ◽  
T. Ramayah

The aim of this article was to propose a framework based on the theory of self-congruity and on Hofstede’s uncertainty avoidance. The framework was to combine destination personality, self-congruity, uncertainty avoidance, and tourists’ revisit intention. The present conceptual paper proposed an integrated model of self-congruity which incorporates the effect of uncertainty avoidance. More importantly, the uncertainty avoidance was introduced as a moderator between self-congruity and revisit intention. Based on the theoretical framework proposed in this article, the estimated results affirmed the applicability of the theory of self-congruity for tourism research. Moreover, by extending the theoretical model through the incorporation of a variable of uncertainty avoidance in the context of tourism, this article offers a significant contribution to the tourism literature. It is important to understand how the theory of self-congruity applies across a broad cultural spectrum. This article also offers several implications for destination marketing organizations from a practical perspective.


2014 ◽  
Vol 27 (5) ◽  
pp. 793-806 ◽  
Author(s):  
Eduard Bonet

Purpose – The purpose of this paper is to examine how the boundaries of rhetoric have excluded important theoretical and practical subjects and how these subjects are recuperated and extended since the twentieth century. Its purpose is to foster the awareness on emerging new trends of rhetoric. Design/methodology/approach – The methodology is based on an interpretation of the history of rhetoric and on the construction of a conceptual framework of the rhetoric of judgment, which is introduced in this paper. Findings – On the subject of the extension of rhetoric from public speeches to any kinds of persuasive situations, the paper emphasizes some stimulating relationships between the theory of communication and rhetoric. On the exclusion and recuperation of the subject of rhetorical arguments, it presents the changing relationships between rhetoric and dialectics and emphasizes the role of rhetoric in scientific research. On the introduction of rhetoric of judgment and meanings it creates a conceptual framework based on a re-examination of the concept of judgment and the phenomenological foundations of the interpretative methods of social sciences by Alfred Schutz, relating them to symbolic interactionism and theories of the self. Originality/value – The study on the changing boundaries of rhetoric and the introduction of the rhetoric of judgment offers a new view on the present theoretical and practical development of rhetoric, which opens new subjects of research and new fields of applications.


2015 ◽  
Vol 12 (2) ◽  
Author(s):  
Attila L. Nemesi

AbstractOn the basis of examples drawn from seven classic Hungarian film comedies, I argue in this article that the place of humor within the Gricean–Leechian model needs to be revisited and extended towards social psychological pragmatics to account for a wider range of humorous material. Scrutinizing the relevant controversial details of Grice’s conceptual framework, my concern is to find a practical way of fitting the various forms of humor into an adequate (and not an idealistic) pragmatic theory. I propose to differentiate between two levels and five types of breaking the maxims, introducing the Self-interest Principle (SiP) supposed to be in constant tension with, and as rational as, Grice’s Cooperative Principle. Politeness and self-presentational phenomena are subsumed under the operation of the SiP which embraces and coordinates the speaker’s own personal and interpersonal purposes.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Fatemeh Narenji Thani ◽  
Ebrahim Mazari ◽  
Somaye Asadi ◽  
Maryam Mashayekhikhi

PurposeConsidering innovation and its improvement as an essential strategy to enable organizations to continue their lives in the new competitive environment leads to a focus on employees' self-development as a factor that affects human resource agility (HRA) and the tendency toward organizational innovation. Consequently, the purpose of the study was to explain the impact of self-development on the tendency toward organizational innovation with the role of the mediator, HRA in higher education institutions as one of the most important and vital organizations in any society.Design/methodology/approachThe study was an applicable one with the quantitative approach using the descriptive–correlative method. The population consisted of 477 nonacademic employees of Kharazmi University among whom 214 ones were selected as the sample group, using a simple random sampling technique. Data were collected through the self-development, HRA and the tendency toward organizational innovation questionnaires and then analyzed using the structural equation modeling approach.FindingsThe study findings revealed a positive impact of self-development on the HRA (γ = 0/79) and HRA on the tendency toward organizational innovation (β = 0/6). Also, self-development with mediating HRA impacts the tendency toward organizational innovation (β = 0/58). Finally, self-development had no direct impact on the tendency toward organizational innovation.Research limitations/implicationsTaking the circumstances of doing this research into consideration, if there were the opportunity to do the research on the staffs of more than one university simultaneously and categorize the university staff into executives, managers and experts, more favorable results could be achieved. Also, considering group and organizational factors with the attention to the self-development approach and its factors would provide more awareness-training information on the higher education system in Iran. For future researches, both the individual and group factors are suggested to be surveyed and compared, to assess the weight and impact of these factors all together and to provide an adequate clarification of the role of the group and the organization. Finally, in future studies, it is also recommended that a qualitative approach be used to reach deeper clarifications on the aspects of these variables in the context of higher education.Practical implicationsThese findings have major practical implications concerning the higher educational settings. The findings of this study must give significant and practical insights for policymakers of universities and other higher education stakeholders, as well as recommendations to the academic community for further research in this area. First, they should recognize that nonacademic staff members are professional employees who contribute to improving organizational innovation. Higher education must focus on designing and implementing successful mechanisms and a well-planned self-development program that can help and promote the self-development approach among all staff. If the above-mentioned programs are designed based on the employees' needs analysis, they will get trained in a way to enhance mental and behavioral flexibility. The programs with such an approach can result in the proactive, adaptive, resilient behavior and agility of HR.Originality/valueThe model for this study has integrated and prioritized the key innovation drivers that would help universities design, adopt and implement policies and practices that facilitate and encourage improvements and adaptation to a fast-paced environment. Furthermore, the convincing reason for the significance of the current research is that although several types of research have been carried out on each of these three variables in different contexts separately, very few studies, like this, have directly examined the correlation between these three variables among the non-academic staff in higher education institutes. So, given the importance of the issue and rare availability of evidence in this regard, the authors were intrigued to discover whether the self-development through the mediation of HRA could reinforce and strengthen the tendency toward organizational innovation and whether HRA could be an appropriate mediator of the relationship between self-development and the tendency toward organizational innovation among the nonacademic staff of Kharazmi University as one of the most prestigious and celebrated universities in Iran.


Sign in / Sign up

Export Citation Format

Share Document