Podcast
Questions and Answers
What type of research is described as involving repeated observations of the same variables over a short or long period of time?
What type of research is described as involving repeated observations of the same variables over a short or long period of time?
Which theory focuses on socially generated rules that structure accounting practices in organizations and society?
Which theory focuses on socially generated rules that structure accounting practices in organizations and society?
Which theory seeks to explain and predict accounting practices related to the principal-agent relationship between shareholders and managers?
Which theory seeks to explain and predict accounting practices related to the principal-agent relationship between shareholders and managers?
What type of research is described as involving a systematic study of a group of people with distinct culture, traditions, customs, and behavior?
What type of research is described as involving a systematic study of a group of people with distinct culture, traditions, customs, and behavior?
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Which theory seeks to explain the evolution of land use planning?
Which theory seeks to explain the evolution of land use planning?
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Which theory focuses on the relationship between shareholders and managers, including issues related to information asymmetry and moral hazard?
Which theory focuses on the relationship between shareholders and managers, including issues related to information asymmetry and moral hazard?
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What type of research is described as involving the study of the role of feng shui, a Chinese philosophy, on the financial health of Filipino-Chinese business enterprises in Binondo, Manila's Chinatown district?
What type of research is described as involving the study of the role of feng shui, a Chinese philosophy, on the financial health of Filipino-Chinese business enterprises in Binondo, Manila's Chinatown district?
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Which theory focuses on the relationship between structure and agency, and how they mutually constitute each other?
Which theory focuses on the relationship between structure and agency, and how they mutually constitute each other?
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Which theory emphasizes the role of power and discourse in shaping accounting practices and organizations?
Which theory emphasizes the role of power and discourse in shaping accounting practices and organizations?
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Which theory focuses on the role of non-human actors, such as technology, in shaping accounting practices and organizations?
Which theory focuses on the role of non-human actors, such as technology, in shaping accounting practices and organizations?
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Study Notes
Structuration Theory
- Developed by Anthony Giddens, it examines the relationship between individual choices and social structures.
- Accounting practices are viewed as interactions between personal agency and societal constraints that shape behavior.
- Example: Predictors for successful mergers in the banking sector.
Foucauldian Theory
- Influenced by Michael Foucault, this perspective sees accounting practices as historical constructs that discipline behavior.
- Emphasizes the role of power and knowledge in shaping individual conduct.
- Example: Study of money laundering schemes in the Philippines.
Latourian Theory
- Inspired by Bruno Latour, focuses on accounting technologies as part of a network that includes human and nonhuman "actants."
- Highlights the interplay between technology and social practices.
- Example: Software developed to detect fraudulent activities across companies.
Linguistic Theory
- Views accounting as a discursive practice rooted in linguistic frameworks and interpretation (hermeneutics).
- Considers how language shapes accounting practices and meanings.
- Example: Research on constructive accounting methods utilized by micro and small enterprises.
Research Types Overview
- Experimental Research: Involves manipulation of independent variables but lacks true random assignment of participants.
- True-Experimental Research: Most reliable form of experimental research due to random assignment, which minimizes bias.
Phenomenological Research
- Focuses on individual lived experiences and subjective perspectives.
- Understanding the ontological and epistemological foundations is crucial for effective research.
Historical Research
- Investigates past events to derive meaning and explain their impact on current situations.
- Heavily relies on primary sources for data collection.
Case Study
- In-depth examination of a single individual, group, or event.
- Analyzes multiple facets of the subject's life to uncover patterns and behavioral causation.
Grounded Theory
- Aims to generate theories based on systematically collected and analyzed data.
- Focuses on uncovering social relationships and behaviors, termed social processes.
Ethnography
- Involves direct observation of individuals in their natural environments rather than controlled settings.
- Aims to gain insights into cultural practices and social interactions.
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Description
Explore the concepts of structuration theory by Anthony Giddens and the Foucauldian theory in relation to accounting practices and their influence on individual behavior. Understand how these theories are applied in research such as predicting successful mergers in the banking industry.
