scholarly journals Properly identified imaginary needs, an inaccurately proposed methodology: The case of Rochester school of accountancy’s positive accounting methodology

2021 ◽  
Vol 20 (4) ◽  
pp. 607-645
Author(s):  
Khalid Al-Adeem ◽  
Keyword(s):  
Research Question ◽  
Financial Accounting ◽  
Critical Examination ◽  
Accounting Data ◽  
Accounting Research ◽  
Corporate Reporting ◽  
The Us ◽  
Research Findings ◽  
Rochester School

Research Question: Whether accounting research has been in a better status after the domination of Rochester School of Accountancy’s Positive Accounting Methodology. Motivation: This study revisits the debate of the validity of Rochester school of accountancy's positive methodology. Rochester school of accountancy's positive accounting research has properly identified the assumed imaginary need of the US market. While positive accounting methodology may not be scientific under various accounts for science, it has contributed to accounting methodologically. Idea: Restricting financial accounting on issues related to decision-usefulness and perceiving corporate reporting as a product of accounting choices from an agency theory perspective constrains other dimensions of reality. Any restrictions to definitions of the role of accounting and its function (Glauter & Underdowen, 1974) blocks profoundly deep-rooted in contextual factors such as a country's social, political, and economic environment that all make up accounting which supposedly needs to be considered (Hellmann et al., 2010) in properly theorizing comprehensively practiced accounting. Data: Extensive writings have that documented internationally throughout time have been looked over. Tools: An analytical and critical examination has been conducted upon internationally accounting literature in a wide-ranging manner to provide an evaluation regarding Rochester school of accountancy's positive accounting research. Findings: The positive accounting methodology of the Rochester school of accountancy has been criticized by several accounting researchers for decades and even deem it disappointment and probably shame. Yet, Watts and Zimmerman declared themselves prime candidates. Its prevalence is the rhetoric of scientific inquiry. A measure of the failure of the so-called positive accounting methodology has achieved lays in its inability to become universal because differences in institutional environments persevere in the world. Contribution: Revisiting the debate of the validity of Rochester school of accountancy's positive methodology potentially contributes to our knowledge in assessing its legitimate prevalence in academic accounting research. New accounting researchers and scholars need to be aware of the predominant theoretical structure that governs the empirical financial paradigm and its limitation. This is especially significant to accounting researcher who has been intellectually trained under the positivistic tradition of economics.

Selecting Railway Investments in 1890s America

2017 ◽  
Vol 44 (1) ◽  
pp. 77-93
Author(s):  
Joel E. Thompson
Keyword(s):  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Investment Strategies ◽  
Financial Accounting Standards Board ◽  
Accounting Data ◽  
Rational Decisions

ABSTRACT The purpose of financial reporting is to provide information to investors and creditors to help them make rational decisions (Financial Accounting Standards Board [FASB] 2010). Tracing the development of investors' methods should help with understanding the role of financial accounting. This study examines investment practices involving railways in 1890s America. As such, it furthers our knowledge about the development of investment methods and their necessary information. Moreover, it shows that as investment methods grew in sophistication, there was an enhanced demand for greater comparability in accounting data to make meaningful analyses. Competing investment strategies, largely devoid of accounting information, are also discussed.

Cybersecurity and Human Capital in Community Banks

2016 ◽  
pp. 234-248
Author(s):  
Joel F. Williquette
Keyword(s):  
United States ◽  
Human Capital ◽  
Anomaly Detection ◽  
Research Question ◽  
Technical Training ◽  
Community Banks ◽  
The Us ◽  
Research Findings ◽  
The Right ◽  
Technology Resources

The topic is cybersecurity and human capital. The research question explored is, “Do United States (US) community businesses have the right human capital and technology resources to effectively counter the rising threat of cybercrime in the US?” Research findings conclude that US businesses need to increase their efforts and invest in technologies, staff, technical training, and processes and programs aimed at improving the use of risk-based assessments, defenses, intrusion and anomaly detection, and the business's ability to recover should a cybercrime take place.

Cybersecurity and Human Capital in Community Banks

2019 ◽  
pp. 1650-1664
Author(s):  
Joel F. Williquette
Keyword(s):  
United States ◽  
Human Capital ◽  
Anomaly Detection ◽  
Research Question ◽  
Technical Training ◽  
Community Banks ◽  
The Us ◽  
Research Findings ◽  
The Right ◽  
Technology Resources

The topic is cybersecurity and human capital. The research question explored is, “Do United States (US) community businesses have the right human capital and technology resources to effectively counter the rising threat of cybercrime in the US?” Research findings conclude that US businesses need to increase their efforts and invest in technologies, staff, technical training, and processes and programs aimed at improving the use of risk-based assessments, defenses, intrusion and anomaly detection, and the business's ability to recover should a cybercrime take place.

scholarly journals Journal club and post-graduate medical education

2017 ◽  
Vol 50 (03) ◽  
pp. 302-305 ◽  
Author(s):  
Surajit Bhattacharya
Keyword(s):  
Medical Literature ◽  
Journal Club ◽  
Research Question ◽  
Reading Habits ◽  
Journal Clubs ◽  
Research Findings ◽  
Club Meeting ◽  
Randomized Control ◽  
Market Driven

ABSTRACTA journal club is an educational meeting in which a group of individuals discuss published articles, to keep themselves abreast of new knowledge, promoting in them the awareness of current research findings, teaching them to critique and appraise research, and encourage them to utilize research in evidence based practice of the speciality. With so much of market driven research in journals the role of journal club becomes even more vital to differentiate a genuine recent advance from a clever but outright harmful rediscovery of the wheel which has been long discarded. Journal clubs can be department initiated or journal initiated and there are randomized control trials to prove that they improve reading habits, knowledge of epidemiology and statistics, and use of medical literature in practice. Choosing the journal club articles, assessing them and presenting them in the journal club meeting are all of vital importance and as a trainee advances in his training he/she is expected to imbibe the best from his seniors and peers in the club. I a journal club one is simply expected to summarize the research question, the methods, the results and the conclusions and not slavishly read through the article. It is the presenter's interpretation that is more important than actually rehashing the contents of the article.

scholarly journals The Review of Literature on the Role of Earnings, Cash Flows and Accruals in Predicting of Future Cash Flow

2017 ◽  
Vol 6 (2) ◽  
pp. 59 ◽  
Author(s):  
Mwila Joseph Mulenga ◽  
Meena Bhatia
Keyword(s):  
Cash Flow ◽  
Capital Market ◽  
Accounting Information ◽  
Cash Flows ◽  
Financial Accounting ◽  
Accounting Standard ◽  
Future Cash Flow ◽  
Accounting Research ◽  
Future Cash Flows

AbstractResearch on the relative ability of accounting information aims in examining the ability of accounting information to predict future cash flow and earnings, based on the assertion given by Financial Accounting Standard Board (FASB) which states that the earnings and its components  have a better predictive power than cash flow itself (FASB,1978 para 44). Many studies have been conducted by various researchers but only few of these studies succeed to match with this assertion. This study aims to provide review on the study related to ability of earnings, cash flows from operations and accruals to predict future cash flows where methodology used in this line of research and presentation of empirical results are discussed. The review provides in depth discussion for the purpose of assisting the researchers to get familiarity with line of financial accounting research investigated capital market based accounting research and also as guidance for future researchers.Keywords: Cash flow from operations, Earnings, Accruals, Prediction, Capital Market Based Accounting Research.                                                              

scholarly journals Accounting Data and the Balanced Scorecard - Goals and Indicators

2021 ◽  
Vol 4 (1) ◽  
pp. 116
Author(s):  
Musinszki Zoltán ◽  
Süveges Gábor Béla
Keyword(s):  
Balanced Scorecard ◽  
Management Accounting ◽  
Research Question ◽  
Financial Accounting ◽  
Strategic Decision ◽  
Managerial Accounting ◽  
Accounting Systems ◽  
Accounting Data ◽  
The Balanced Scorecard ◽  
Strategic Goals

In their study, Relevance Lost: The Rise and Fall of Management Accounting, Johnson and Kaplan concluded that management accounting systems since the 1980s have failed to meet the new challenges of a changing environment. Among other things, because managerial accounting has been subordinated to the needs of financial accounting. Financial accounting cannot provide adequate information to management and does not support strategic decision making. The reason for this can be found in the operational logic of financial accounting. Financial accounting is past-oriented, it evaluates (economic) events in money, and thinks in the short term. Would all this mean that financial accounting data cannot be used to support long-term decisions? In our study, we point out the connection between financial accounting data assets and strategic decision support. Our research question focuses on how financial accounting data, including an invoice issued by a company, can be used in Balanced Scorecard perspectives. Based on the content of the Balanced Scorecard, we want to point out where and what kind of relationship can be observed between financial accounting data assets and the BSC. Through a case study, we will present the strategic goals as well as the indicators suitable for measuring the goals. These will be presented for all aspects of the Balanced Scorecard.

scholarly journals Kapcsolataink az igazi vagyonunk?

2020 ◽  
Vol 32 (2) ◽  
pp. 158-174
Author(s):  
Evelin Janó
Keyword(s):  
Social Stratification ◽  
Research Question ◽  
Social Consequences ◽  
Human Relationships ◽  
The People ◽  
The Social ◽  
Research Findings ◽  
The Impact ◽  
Value Preferences

The population of Hungary has to deal with both the economic and social crisis following the coronavirus epidemic. In the present study, with the second analysis of the literature, I first aim to examine how the crisis situation can affect the development of networks, how the role of strong and weak bonds can change. With months of isolation, how will friendships develop and to what extent will our value preferences change. The other main topic I touch on in my work is the possible influencing effect of the epidemic on social stratification and social mobility. And how the expected shift in the social hierarchy can be corrected by harnessing the power of relationships. In my work, I assume social consequences along the impact of expected changes at the level of individuals. My observed subjects are given by the life stories of fi ve high school young people in the future. My research question encompassing the study is how human relationships can become an asset after COVID-19, what role the network can play in dealing with a crisis in an individual’s life situation, and what behaviors and actions can become if “ceiling bourgeois” become a “floor poor” on behalf of the people.1 And what impact can this complex phenomenon have on social integration. In addition to the latest research findings, I also use the topicality of the content elements of my favorite dystopian novel, Katharine McGee: The thousandth floor, to prepare my paper.

scholarly journals Training and Development Policy, Corporate Governance, and Firm Performance

2018 ◽  
Vol 20 (1) ◽  
pp. 59 ◽  
Author(s):  
Rayenda Khresna Brahmana ◽  
Ritzky Karina Brahmana ◽  
Theresa Char Fei Ho
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Development Policy ◽  
Training And Development ◽  
Research Data ◽  
Capital Theory ◽  
The Us ◽  
Research Findings ◽  
And Training

This research investigates the role of corporate governance as a moderator between firms’ performance and their Training and Development Policy (TDP). Research data were taken from the US, Brazil, Russia, India, China and Indonesia from 2007 to 2013.   This research found that the TDP is important for enhancing firm performance. Also, the role of the training and development policy impacted each firm’s performance differently, according to the level of corporate governance of that firm. The moderating effect of corporate governance reveals that better governance of a firm may have an influence on its TDP policy, which would lead to better firm performance. Overall, the results are consistent with the conjecture that corporate governance influences the firm’s performance and training and development policy, suggesting that the training and development policy’s success depends on the corporate governance level of the firm. Hence, this research contributes to two big theories: the knowledge transfer theory and the human capital theory, where the research findings show a confirmation of the two theories application in this research context.

PERAN ORANGTUA DAN GURU PEMBIMBING KHUSUS KEPADA ANAK BERKUBUTAHAN KHUSU (SLOW LEARNER) DI SD NEGERI 5 ARCAWINANGUN

2019 ◽  
Vol 2 (1) ◽  
pp. 1-10
Author(s):  
Ujang Khiyarusoleh
Keyword(s):  
Special Needs ◽  
Research Question ◽  
Children With Special Needs ◽  
Special Needs Children ◽  
Slow Learner ◽  
Learning Achievement ◽  
Study Approach ◽  
Role Of Parents ◽  
Guidance Teachers

ABSTRAK Penelitian ini dilatarbelakangi oleh adanya pendidikan yang diperuntukkan bagi semua anak, termasuk anak berkebutuhan khusus. Anak berkebutuhan khusus memiliki karakter yang berbeda-beda, khususnya slow learner dalam pembelajaran mengalami keterlambatan dalam memahami materi. Oleh karena itulah diperlukan peran orangtua dan guru pembimbing khusus untuk membantu memberikan pendidikan yang lebih baik sesuai dengan karakternya. Rumusan masalah penelitian ini yaitu bagaimana peran orangtua dan guru pembimbing khusus kepada slow learner di SD Negeri 5 Arcawinangun. Tujuan penelitian ini yaitu untuk mengetahui peran orangtua dan guru pembimbing khusus kepada slow learner di SD Negeri 5 Arcawinangun. Jenis penelitian ini yaitu penelitian kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data yang digunakan adalah observasi, wawancara, dokumentasi dan triangulasi sumber. Hasil penelitian ini menunjukan bahwa terdapat beberapa peran orangtua yaitu meliputi: orangtua sebagai pendamping utama, orangtua sebagai advokat, orangtua sebagai guru, orangtua sebagai diagnostian. Serta peran guru pembimbing khusus yang meliputi: merancang dan melaksanakan program kekhususan, melakukan identifikasi, asesmen dan menyususn program pembelajaran individual, memodifikasi bahan ajar, melakukan evaluasi, dan membuat laporan program dan perkembangan anak berkebutuhan khusus. Dengan peran peran tersebut, maka sebagian besar anak berkebutuhan khusus di SD Negeri 5 Arcawinangun dapat memberikan layanan dengan baik. Saran untuk penelitian ini orangtua senantiasa mendorong anaknya untuk belajar bersungguh-sungguh di rumah dan di skolah, serta menyediakan fasilitas belajar yang mendukung perkembangan pendidikan bagi anaknya. Kata Kunci: peran guru pembimbing khusus, peran orangtua, slow learner   ABSTRACT Background of the study was the existence of education aimed at all children, including children with special needs. Children with special needs have different characters, thus affecting their learning achievement. Therefore, the role of parents and special tutors were needed to help them improve learning achievement. The research question of this research was how the role of parents and special guidance teachers towards learning achievement of children with special needs in SD Negeri 5 Arcawinangun. The focus of this research was the role of parents and special guidance teachers on learning achievement of children with special needs in grades 1, 2 and 3 of SD Negeri 5 Arcawinangun. The purpose of this study was to determine the role of parents and special guidance teachers on the learning achievement of children with special needs in Arcawinangun 5 Public Elementary School. This type of research was qualitative research with a case study approach. Technique of data collection was observation, interviews, documentation and source triangulation. The results of this research indicated that there were several roles of parents, namely: parents as the main companion, parents as advocates, parents as teachers, parents as diagnostics. As well as the role of a special mentor teacher which includes: designing and implementing specific programs, identifying, assessing and arranging individual learning programs, modifying teaching materials, evaluating, and making program reports and development of children with special needs.With this role, most of the children with special needs in SD Negeri 5 Arcawinangun can improve their learning achievement well.Suggestions of this research were parents always encourage their children to study seriously at home and at school, and provide learning facilities that support the development of education for their children. Keywords: role of parents, role of special guidance teachers, slow learner

PERAN KELEMBAGAAN LOKAL DALAM PENGELOLAAN PERIKANAN DI ERA DESENTRALISASI

2018 ◽  
Vol 2 (1) ◽  
pp. 91
Author(s):  
Mustaqim - Mustaqim
Keyword(s):  
Phenomenological Approach ◽  
Validity And Reliability ◽  
Fishery Resources ◽  
Depth Interview ◽  
Research Findings ◽  
Interpretation Process ◽  
The Government ◽  
Critical Interpretation ◽  
Centralization And Decentralization

Abstract. The purpose of this research is to analyze the role of Panglima Laot in the management of fishery resources in Sabang Island. To be able to understand the fisheries management that involves the role of the community in the form of local institutions, a series in-depth interview, observation, as well as literature were successfully carried out to local fishery community. Since this study is a combination of qualitative and quantitative method, the data collection was analysed using phenomenological approach and critical interpretation process to see the validity and reliability of the research findings.  Referring to previous research evidence, the results show that the presence of Panglima Laot has played an important role in providing information, invitation, supervision and participation in the management of fishery resources. In addition, the role of Panglima Laot in the management of fishery resources includes carrying out customs, assisting the government, resolving conflicts in the community, preventing illegal fishing, preserving the coastal environment and fighting for the living standards of fishermen is very influential both in centralization and decentralization era.  Therefore, these findings can be categorized as a useful information for any party working in field of fishery program. 

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