British Accounting Review Research Register [11]
论文作者:英语论文论文属性:课程作业 Coursework登出时间:2014-06-13编辑:lzm点击率:25861
论文字数:12438论文编号:org201406132228217303语种:英语 English地区:中国价格:免费论文
关键词:British Accounting英国会计论文范文课程作业International Accounting
摘要:Revaluation impairment, starting with the asset had previously been estimated value of owner's equity account, crediting of Health, less than some of the year and then charged to the profit and loss.
the basis of the metaphysic of the the concrete-sense world.
S considers epistemology is the philosophy doctrine that probes the nature and the structure of human cognition , the relationship between cognition and objective being , the prerequisite and the basis of cognition, the occurrence, the process of the development of the cognition and it’s rules, the truth standard of the cognition and so on .The mentalism’s epistemology denies the objective existence of the physical world and persists in the cognitive lines from consciousness to material. Agnostic denies that the exist of the objective world can be cognized. S considers that epistemology of the materialist insists on the cognitive lines from material to consciousness and the exist of the objective world , emphasizes that cognition is a reflection of the people to the objective being and affirms the world can be cognized. Dialectical materialist’s epistemology makes the practice as the cognition base further , and uses the dialectics into epistemology.
Burrell and Morgan (1979) then analyzed the nature of social science methodology, classified positivism and naturalism into the two main research approaches with "object" and "subject" , and made the basic assumption respectively with ontology, realism, naturalism, treory of human nature, adding the compared illustratation (Figure 1). In 1985, Hopper and Powell, according to research result on the classification of the research organization by Burrell and Morgan published in 1979, brought forward the classification of the four quadrants on the accounting research . The classification consists of two dimensions, one of which is used to represent subjective - objective continuum merged into four aspects of the assumptions about ontological , epistemology ,the theory of human nature and the methodology and so on, and one extreme of the dimension is representative of objectivism, the other is subjectivism; the other dimension is to show accounting researcher 's attitude on the accounting research , an extreme of which is accounting researcher concern rules and the creation of social order, while the other one is that accounting researchers pay more attention on the social conflict and qualitative change of social potential. Based on the two dimensions above, Hopper and Powell divided Accounting Research into three types: the mainstream Accounting Research, interpretative accounting research and critical accounting research, as shown in Figure 2. the so-called "mainstream accounting research" refers to empirical accounting research, which began with an objective view of society and is objective and external to the researchers, thus its main concern is the accounting function rather than the result, abiding by the value and neutral;
the so-called "interpretative accounting research" refers to the standard accounting research, which began with an subjective view of society, and it considers beings socially to be created and to be objective through human contact , thereby the main concern is the interpretation of the accounting practice activities of social nature, resorting value judgment. That which kind of accounting research methods belonging to "mainstream accounting research", depends on the environmental context of the national accounting research and its tual development situation.
Chapter 5 analysis
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