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    النظريات المستخدمة في المحاسبة والتمويل

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    تاريخ التسجيل : 26/05/2010

    النظريات المستخدمة في المحاسبة والتمويل

    مُساهمة من طرف الورّاق في الأربعاء مايو 26, 2010 12:36 pm


    مرحبا

    اود ان اشارك في هذا المنتدى الموقر باضافة ملخص للنظريات التي يمكن ان يتبناها الباحث في مجال المحاسبة والتمويل والموقف الذي يفترض ان يكون عليه اثناء بحثه في موضوع معين وهذا الامر مفيد جدا في صياغة خطة بحثك للدكتوراة حيث ان الجامعات البريطانية تشترط ان يكون لديك خطة بحث ولاعداد خطة البحث هذه تحتاج الى تبني نظرية علمية Theory بالاضافة الى طريقة بحث Research Method بالاضافة الى تحديد مشكلة البحث واهميتها واخر ادراج قائمة مراجع.
    Characteristics of research in accounting and finance
    1. Social science; involves humans, organisation of society
    2. it can be Qualitative(explore reality as experienced by individuals e.g. interviews, questionnaires…) , Quantitative (involves quantitative measurements)
    3. Aimed to improve social life by providing solutions of specific problems
    4. Either longitudinal study over a period of time or at one point of time

    The role of theory in accounting and finance researches
    1. To guide the research by providing guidelines and basic assumptions
    2. To have some justification of the research question
    3. To have some expectation of a relationship which might exist
    4. To provide hypothesis for testing
    5. To judge subsequent findings against

    Financial Accounting:
     Decision usefulness
     Theories on disclosure
     Stakeholders
     Accountability
     Legitimacy
    Finance:
     Agency theory
     Efficient markets
     Portfolio theory
     Behavioural theory
    Social & Environmental Accounting:
     Habermas
     Critical theory
     Foucault
     Marxist theorising
     Feminist theorising
     Post modern theory
     Post colonial theory
    Management Accounting:
     Contingency theory
     Grounded theory
     Institutional theory
     New institutional economies
     Structuration theory
    Epistemology, Ontology of special science research

     Methodology:
    -The approach or process of doing research: Positivist (based on empirical data) or Normative (what should happen)
     Ontology:
    - Our assumptions about reality, do things really exist? , our ontology affects the way knowledge is gained and affects our research method
     Paradigm:
    An approach to knowledge adopting particular theoretical assumptions, goals and method
     Multiple methods give a more trustworthy picture (triangulation)
    Finance theories


    Efficient markets
    • Looks at the aggregate behaviour of investors
    • Looks at general trends, not the particular situations of individuals’ behaviour
    • What is the stock market reaction?
    • Can it be predicted?
    • Functionalist paradigm
    • Realist ontology

    Behavioural Finance
    • Mainstream finance focuses on equilibrium
    • Deviations from equilibrium will not persist because they are unprofitable
    • Individual behaviour is not compatible with equilibrium
    • Mainstream finance terms individuals as noise traders and eliminates outlier data
    • But you cannot ignore people
    • Paradigm: Functionalist, interpretive
    • Ontology:Realist idealist.
    • Method: Grounded theory / Interviews /Case studies
    • Areas of research:
    -Risk / Individual behaviour to share price movements
    -Why do investors buy shares in emerging markets?
    -What is the risk of investing in emerging markets?
    -Why do companies issue IPOs? Why do companies issue SEOs?

    Portfolio Theory
    • Do not put all your eggs in one e.g. basketTMT stocks 2000 , Asian Currencies 1997
    • The more securities in a portfolio, the less the risk. / A higher return for lower risk
    • Unique risk- of an individual security , Market risk- cannot avoid market risk
    • If market falls, so do all your investments Measured by beta β
    • Market risk accounts for most of the risk in a well diversified portfolio
    • Portfolio returns depend upon the market risk of the securities in the portfolio
    • Paradigm : functionalist
    • Ontology : realist

    Stakeholder Theory

    • Managers adopt strategies to manage stakeholder demands and meet organisational objectives
    • Should manager meet the demands of all stakeholders?
    • Paradigm: interpretive, radical humanist
    • Ontology: idealist
    • Method: case study, q survey, interviews, document analysis
    • Topics:
    – Financial reporting / social and environmental accounting
    – corporate governance /Auditing / Public sector


    Accountability theory

    • To whom is an entity accountable and for what?
    • Organisations need to account for their activities to organisational stakeholders/actors
    • Provide an explanation to others
    • Discharge this accountability by providing information- an account
    • Who specifies the duties/activities?
    • How are managers/ organisations evaluated in carrying out these duties?
    • Is performance prescribed?
    • Are there norms/standards/targets?
    • How is performance monitored and judged?
    • There is a duty to provide an account
    • Accountors take action and then account for these to the accountees
    • Accountors- Agents /Directors /Managers
    • Accountees shareholders / bondholders /Governments / customers etc
    • Who are the accountees?
    – Decided by the managers or by the stakeholders?
    • Who is authorised to assess the accountor?


    • What action can accountees take based on that account : Praise / Censure
    • Can actors challenge managers if managers do not think they have accountability to them?
    – Greenpeace
    • There is thus a two-way relationship between:
    – Accountors giving an account / Accountees acting based on that account
    • Some accountees have an intrinsic right to information
    – Managers have a fiduciary duty to provide an account to shareholders
    • Accountors produce information to discharge their responsibility to their accountees
    – Give reasons for their conduct
    • Some stakeholders may have a contractural relationship and so do not expect an account
    – Employees
    • If a company maximises shareholders wealth others only have residual claims through property rights
    – Global warming / Environment

    • Accountability versus responsibility
    • Responsibility
    – Organisations /managers are liable to answer how they have carried out their duties
    – Stewardship
    – A reckoning of actions taken
    • Accountability
    – More total
    – Not just stewardship but looks to the future too.
    • Accountability is wider and deeper than responsibility
    • It goes up hierarchies and across boundaries

    • Research questions:
    -What is the purpose of the firm?
    -How are the accounting and financial reporting systems designed?
    -Who do these systems inform?
    – An implicit acceptance of to whom the organisation believes it is accountable
    – Managers
    – Managers and shareholders
    – Employees and employee reporting
    – Social and environmental reports
    – Sustainability reports

    • Stewart’ (1984) ladder of accountability
    • Relates to the public sector
    • Contractural accountability
    – Probity / Legality
    • Communal accountability
    – policy

    • Paradigm: interpretive, radical humanist
    • Ontology: idealist
    • Method : case study, q survey, interviews, document analysis
    • Topics:
    – Financial reporting
    – Social and environmental accounting
    – corporate governance
    – Auditing /Management accounting
    – Public sector
    Legitimacy Theory

    • Organisations impact and are impacted by society
    • Societies have expectations
    • There is a social contract between organisations and society
    • To survive organisations seek legitimacy
    • Society assesses and re-assesses whether it is an acceptable way to act
    • Is there a legitimacy gap?
    • Are organisations perceived to act in the same way as they should act?
    • Organisations need to educate outsiders that they are acting legitimately
    • Organisations may need to reform as society changes
    • Role of accounting information and disclosure:
    -Inform society of its activities
    -Show how it changing or explain why it is not changing
    -Deflect concern on to other areas
    -Mitigate threats to its legitimacy
    -Gain/maintain/re-gain legitimacy

    • Paradigm interpretive, radical humanist
    • Ontology idealist
    • Method case study, q survey, interviews, document analysis
    • Topics
    – Financial reporting / Social and environmental accounting
    – corporate governance /Auditing /Management accounting /Public sector


    Institutional Theory

    • Organisations intersect and interact with society
    • They are influenced by
    – Markets / Competitors / Governments / Professions
    • Forces in society cause organisations to be similar
    • How do we explain the homogeneity of organisational forms and practices?
    – Professional managers / Divisions / Board structures
    • What mechanisms align organisational practices with societies’ values?
    • These mechanisms become institutionalised
    – They become the same
    • Organisations adopt strategies to cope with the environment and societies demands
    • Adopt practices to conform with other organisations
    – Rules / Routines / Rewards / Sanctions
    • All become institutionalised
    • Accounting is shaped by the institutional context
    • Accounting legitimises the power of the organisation

    • Paradigm: Functionalist, interpretive, radical humanist, radical structuralist
    • Ontology: Realist and idealist
    • Method: case study, q survey, interviews, document analysis
    • Topics:
    – Financial reporting / Social and environmental accounting
    – corporate governance / Auditing
    – Management accounting / Public sector / Behavioural finance


    Structuration Theory

    • How do organisational structures emerge or change?
    • Organisations are social systems
    • The structure of an organisation depends upon:
    – Individuals in the organisation / Past structures / Propensity to change

    • Individuals are agents in the organisation
    – They have the capacity to change / They have tastes and preferences
    – They make choices / Reproduce social structures
    • Over time structures evolve and develop:
    – Rules / Routines /Norms / Habits / Culture
    • The propensity to change is affected by:
    – Innovation / Learning / Politics / Power

    • Structures evolve from the interaction of all these
    • Accounting systems are ways of regularising organisational processes across time and space
    • Accounting systems, regulations, social orders etc are produced and reproduced over time.

    • Paradigm: functionalist, interpretive, radical structuralist, radical humanist
    • Ontology: Realist and idealist
    • Method: case study
    • Topics: Management accounting

    Grounded Theory

    • Theory emerges as the research proceeds
    • It requires a lot of data from interviews or case studies
    • The data is transcribed and then rigorously coded in a number of ways
    • After coding, hopefully some new insights can be gleaned
    • These can be formalised into theories
    • These theories can be tested in the future
    • Paradigm: Functionalist
    • Ontology: Realist
    • Method : Case study, interviews
    • Topics: Any
    Critical theory
    • Raises critical questions about society and socio-political order
    • Try to understand the surrounding world with giving suggestion to reach a better situation
    • Accounting and its context are theorised and understood interpretively


    Disclosure theory
    • Companies disclose for the following reasons:
    1. legal duty
    2. signalling; if withheld it may imply bad news or prospects
    3. reputation of managers; if not their they may lose their future career
    4. reputation of company; if withheld will be damaged
    5. legitimate activities
    6. costly constructing; the more disclosure is the lower cost of contracting

    Paradigm: functionalist
    Ontology: realist
    Methods: MBAR-content analysis, surveys and interviews
    Topics: Financial reporting


    Decision usefulness theory
    • Focuses on decision makers e.g. how useful is accounting information to various users groups?
    • Information should be produced that is relevant to all kinds of decisions that are expected to be made
    Paradigm: Functionalist, Radical structuralise
    Ontology: realist
    Methods: Case study, surveys and interviews
    Topics: -Financial reporting
    -which information do different groups of users find the most informative?


     Accounting education

    Paradigm: Functionalist, interpretive
    Ontology: realist, idealist
    Methods: Focus groups, experiments, surveys and interviews
    Topics: - Accounting education: Socratic dialogue, constructivism, Situated learning

    -Has Different theories:

    Socratic dialogue/Conversation theory
    • Based on the classical school of Socrates
    • Teachers ask probing questions Students think deeply
    • Based on dialogue, discussion, debate and argument

    Constructivism theory
    • Build on previous experiences and existing knowledge
    • Transform information and form hypotheses
    • Recognises that group work with collaboration can exceed what can be done alone

    Situated learning
    • Learning is an incidental gradual process
    • A learner moves from being a novice to being an expert

    Information Processing Theory
    • Memory is organised – much like a computer
    • There is hierarchical learning
    • Information is stored in long-term memory and processed in short term-memory
    • We chunk information
    • We can only hold small amounts of information in the mind

    Experiential Learning
    • Learn by doing
    • Students lead the learning process
    • Put learning into context with previous experience
    • Interaction leads to reflection which leads to learning
    • Cognitive learning; Adding and subtracting /Accounting standards
    • Experiential learning; Apply that learning to produce a set of accounts


     Approaches to learning/learning styles

    • Three types of learner
    – Deep
    – Strategic/format approach
    – Surface
    • The first stage is surface learning, but deeper learning may develop
    • Deep learning
    – Read extensively around a topic
    – Ability to discuss in depth
    – Able to relate to previous material
    • An active participation in learning helps deep learning
    • Inventories of learning

    وللامانة فهو ملخص ومنقول للفائدة

    بالتوفيق
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    سفيرة الصحراء
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    عدد المساهمات : 14
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    تاريخ التسجيل : 29/05/2010
    العمر : 32

    رد: النظريات المستخدمة في المحاسبة والتمويل

    مُساهمة من طرف سفيرة الصحراء في السبت مايو 29, 2010 10:31 am

    بارك الله فيك واثابك خير الجزاء

      الوقت/التاريخ الآن هو الإثنين أكتوبر 23, 2017 2:06 am