Olga volkova second binary options reviews, Table of contents
If you like to quote please contact author. Volkova Olga N. The paper identifies the reasons for interest in demarcating the boundaries of academic disciplines in general, and accounting in particular, too. We developed and supposed the blanket approach to the taxonomy of research paradigms to accounting as an academic discipline.
The first dimension is based on the nature of the knowledge about the object being studied within this discipline. This approach makes it possible to distinguish epistemological paradigms functionalist, interpretative, critical.
The second approach - by what methods an object is studied - bases on methodological paradigms normative, positivist, constructivist. The third approach - what is the nature of the object under consideration - gives ontological paradigms we distinguish them six for 1 accounting. Also, we will mention two more approaches in this paper: instrumental technical approach which determines what tools are practiced within the discipline, and the approach to the study of the history of the discipline.
The trends in accounting discipline are discussed in terms of distinguished paradigms and research programs. The model of the subject field of accounting presented in this work can be extended how much to earn on freebitcoin other social and economic disciplines. It has been actualized since the early s, during the debate on the methodology of science, the epistemological and institutional foundations of individual disciplines see, for example, Abbot, ; Szostak, ; Dmitriev, Savelieva, In addition to the substantive aspects of disciplinary knowledge, researchers are also attracted by the institutional foundations of many fields of science Greendorfer, ; Garand, ; Hambrick, Chen, Attempts to delineate the boundaries of some areas within economic sciences have been made too Hahn, Hart, ; Serenko, Bontis, ; Avtonomov olga volkova second binary options reviews al.
This applies primarily to the disciplines of economics whose representatives treat accounting in many cases as a purely technical discipline intended for the practical activity only.
We can report the same picture in many local university traditions, for instance - in Russia Volkova, Nevetheless, in English-speaking academic practice, accounting is a perfect academic discipline. There are a lot of attempts to picture the nature, content and structure of distinctive parts of accounting Rikhardsson et al.
Nevertheless, we are not aware of the generalizing or synthesis research on the subject field of accounting. In this regard, the main purpose of this paper is to model2 the structure and content of the subject field of accounting as an academic discipline.
To reach this purpose we developed and supposed the blanket approach to the taxonomy of research paradigms to accounting as an academic discipline. The theoretical framework of our research is the social epistemology see, for example, Fuller,as well as content analysis for the demarcation of subject fields of science Isaak, ; Carroll, ; Brown, Jones, On the demarcation of academic disciplines Why is the demarcation of academic disciplines important?
There are several reasons for the interest to the demarcation and institutionalization of the areas of knowledge and the boundaries of academic disciplines.
First reason is the tradition of the science organization. Since the birth of modern science at the end of the 18th - first half of the 19th, its main feature was the disciplinary organization.
Up to now, we see that the complication of the 1 There is no generally accepted definition of the subject field of science. In our work, we will understand the subject field of academic discipline as a set of objects concepts, terms, theories, constructs studied and used in this area, the links between them, ways of posing problems and methods for solving them. In our case, the object of modeling is Accounting as an academic discipline, and the model of the subject field is a set of methods and ideas about the nature of the object itself and knowledge in this area, the content of the actual and possible researches and some other parameters that make it possible to olga volkova second binary options reviews specific research objects publications, research projects in the subject field.
A detailed analysis of the institutional structure and the subject field of any academic discipline makes a significant contribution to the olga volkova second binary options reviews of the overall picture of science and human knowledge. Secondly, the institutional basis of disciplinary knowledge provides the key to understanding the mutual influence of scientific knowledge and corresponding professional practices, inter-national differences in their development Fourcade,which is very important for disciplines with significant practice components such as medicine, engineering, accounting, etc.
A disciplinary organization, as in a mirror, is reflected in the structure of the organization and management of science and education, including the structures of educational programs offered to students olga volkova second binary options reviews all levels and forms of education, organizational structures of educational and research institutions, grant committees, academies of sciences, etc.
The way the boundaries of disciplines are outlined also determines their financing, and consequently, the future: in a world of limited resources, funds to science and education financing are allocated, among other things, by the results of scientometric studies related to various disciplines.
At the individual level, the disciplinary boundaries define the educational opportunities for individuals and make it easier to choose their own personal educational and career paths. Fourthly, the very definition of borders allows one to go beyond them, opening new objects and opportunities for inter- meta- and transdisciplinary 4 research. Borders are the opportunities not only for separation and exclusion, but also for communication, exchange, connection and inclusion Lamont, Molnar,p.
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In the case of Accounting, besides the reasons common to all areas of knowledge, the importance of demarcation of accounting as an academic discipline is determined by several more factors. First of all, these are the possibilities of social constructivism in society and markets, which are specific for accounting as a whole, regardless of the national peculiarities of such design. Other factors that determine the importance of the issues under consideration may be special for some national contexts.
For instance, what are actual for Russian accounting are two factors.
Accounting as an Academic Discipline: Paradigmatic Limits and Research Programs
The main one is the need to overcome the existing gap between the content of domestic and exterior ideas about the institutional nature and the subject field of accounting as an academic discipline. This gap can serve as a cause of the current low status of our discipline in the national research community and the fact that both the discipline and the authors working in it are practically excluded from academic discussions in Russia. Most of these attempts can be attributed to one of main types of approaches, among which we can distinguish content-related substantiveinstitutional, and some other types3.
These principles are different in the different disciplines. In following text, we will use mainly a content-related approach. At the same time, we will assume that accounting is a socio-economic institution, compounded by sub-institutes, in particular, ensuring the production and transfer of knowledge within the subject field and beyond.
The features of that institutes are determined by the generally accepted in the academic community ideas about the subject field of the given discipline, its nature and place among other practices and areas of knowledge.
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In other words, disciplinary institutes are defined by the content, research themes, paradigms and research programs adopted in the given field of knowledge. Keynes defined economics by this way Keynes, , p. As it seems, the reason for this state is the incompleteness of the debate regarding the theoretical foundations of all social sciences, and accounting in particular.
Accounting research paradigms Within the framework of content-related approach, we can outline an academic discipline as a set of paradigmatic dimensions that are characteristic of a given field of knowledge.
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The concept of the scientific paradigm was introduced by T. Later, in the mids, I. Following these definitions, we will understand the paradigm as a set of prerequisites, concepts, attitudes, values and research practices that form a way of seeing scientific problems and their solutions and are recognized by the academic community or part of it in a given period of time and serve as the basis and model of new researches.
The debate on the multi? Although now the multi-paradigm of accounting is no longer in doubt, a unified approach to the taxonomy of paradigms has not been developed.
Paradigmatic shifts which are the points of significant changes in the sets of generally accepted paradigms are characteristic of many sciences, including accounting. During last century one can recognize two paradigmatic shifts in our science.
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The most significant shift in perceptions about the subject field, problems and methods of research occurred in the s, when discipline from the monoparadigmatic science financial paradigm became multi-paradigmatic, there was formed an organizational paradigm and, a slightly later, - institutional and social.
For the purpose of our work — the demarcation of academic discipline — three basic approaches to the classification of scientific paradigms seem most useful.
We will show the same situation for the accounting. This approach makes it possible to distinguish epistemological paradigms. The second approach - by what methods an object is studied - gives methodological paradigms. The third approach - what is the nature of the object under consideration - gives ontological olga volkova second binary options reviews.
Also, we will mention two more approaches in this paper: instrumental technical approach which determines what tools are practiced within the discipline, and the approach to the study of the history of the discipline8.
Epistemological paradigms Epistemological paradigms for the social sciences were distinguished by Burrell and Morgan Burrel, Morgan, These are the functionalist, interpretative and critical paradigms. All of them progress actively in modern accounting studies van der Meer-Kooistra, Vosselman, The functionalist paradigm presupposes rational, objective explanations of all social phenomena, deductive reasoning based on quantitative methods, which make it possible to identify interdependencies, differences and links between factors or phenomena.
Within the framework of this paradigm, all objects of research organizations, individuals and other actors are treated as external to the researcher; their activities are limited by certain contexts that should be taken into account when modeling.
In accounting studies especially in publications by the United States authorsthe functionalist paradigm plays the role of the mainstream 7 A similar approach to the taxonomy of paradigms ontology, epistemology, methodology is adopted in: Richardson,p. Nevertheless, so general dimensions suit for all fields of science and are not decisive for the purposes of our work — demarcation of a specific social discipline.
It is characterized by statistical, econometrical and other olga volkova second binary options reviews methods, modeling, the use of historical data on companies, markets, financial and other indicators, and approaches based on financial and economic theories9. Mainstream devotees almost never participate in paradigmatic debates. In contrast to the functionalism, the other two paradigms - the interpretive auto income for binary options critical - are subjectivist.
The interpretive paradigm involves the description, understanding and interpretation of the meanings that various actors attribute to the symbolic systems and structures in which they operate Ahrens, ; Binary option mail, Modell, Within this paradigm, it is supposed that social reality is constructed by the actors themselves Parker, Roffrey,and thus the interpretive paradigm is akin to the constructivist approach The critical paradigm it would be more correct to speak about a plurality of critical paradigms is based on the idea that the entire structure of social reality is permeated with deep-seated conflicts and contradictions that actors should take into account in their activities.
The studies of accounting within the critical paradigm are diverse see, for example: Cooper, Hopper,; Ryan et al. Marx, J.
Habermas and M. Foucault and concern such non-standard topics as accounting and emotions, accounting and visual perception, oral history of accounting, etc. Dillard, ; Dillard, Vinnari, Methodological paradigms The boundaries of the social discipline can be defined in terms of how to study an object, that is, by the methodological paradigms.
For accounting, we can 9 Some researchers Laughlin, consider that positivistic and instrumental approaches related to the functionalist paradigm, but these approaches are chosen from different taxonomies and cannot be considered as analogs. They differ by the way how the researcher and the object he studies social system, institution or individual interact.
In accounting, this means judgments on how to reflect business transactions, assets valuation, reports compilation and verification, etc. The normative approach is based on personal opinions, deductive reasoning and inductive methods Mattessich, The proponents of this paradigm assume Cowan, that a uniform accounting system can be structured in the form of a normative theory.
The financial reporting standards, in particular, IFRS, are the most obvious example of a olga volkova second binary options reviews approach in accounting. Together with the Conceptual Framework, they include various provisions and rules for accounting of assets, liabilities, income, expenses, financial statements, etc. The world does not stand still, new types of financial transactions and instruments constantly arise.
They require new rules for their evaluation and reporting, following by the revision of practices and reappraisal of rules. In this sense, the role of normative theoreticians is important. An example of such problem is the use of Fair Value asset valuations and its assumed influence to a financial crisis Leuz, Laux, ; Leuz et al.
The normative paradigm was historically the first of the methodological paradigms and determined the content of accounting research for quite a long time, almost until the s. Currently, it is almost extruded from olga volkova second binary options reviews journals Lee,into professional magazines, however, the conceptual framework of accounting practices is still discussed in the academic community see, for 11 example: Heck, Jensen, ; Miller, Bahnson, In addition, the demand for normative research is being produced by the systems of legislative regulation in different countries.
The birth of the positivist paradigm was facilitated by the debate on the methodology of science of the s and s It arose Watts, Zimmerman,as an element of the emerging empirical culture of accounting research Reiter, The positivist approach in accounting means an enterpretation of various practices that are currently used by economic actors: for olga volkova second binary options reviews, why do actors states or organizations choose a different system of accounting standards or rules?
In contrast to the normative approach which is based on judgments, the positivist approach is based on logical reasoning, empirical analysis and assumptions about the rationality of decision-makers, the effectiveness of markets and agents relations An examples of the positivist paradigm research are, in particular, the studies of the interests of stakeholders from individuals to states and markets and the responses of organizations to their inquiries.
Positivist research also concerns the behavioral aspects of the accounting professions and all those involved in the use of accounting information - accountants, managers, stakeholders, etc. The main research topics are financial accounting and reporting, management accounting. The methods are the formal models based on archival empirical data.
However, at the turn of the millennium it became clear that the positivist paradigm in accounting studies can no longer be considered the only one Major, An alternative to it, as a result of the "pragmatic turn" in the social sciences, was constructivism, which can be considered today as the "second mainstream", especially for European studies.