Methodological themes Empirical research in accounting:alternative approaches and a case for“middle-range” thinking [15]
论文作者:PAT SUCHER论文属性:短文 essay登出时间:2008-06-10编辑:点击率:29937
论文字数:3600论文编号:org200806101038079925语种:英语 English地区:英国价格:免费论文
关键词:Methodological themesEmpirical researchaccountingalternative approaches
d patterns waiting to be discovered. To further this discovery process, however, requires the use of theoretically defined and definable methods of observation. Its theoretical logic naturally precludes anything which may lead to some judgement about the worth or otherwise of the observations, hence critique and change are purposefully excluded from what constitutes legitimate enquiry. This is the desired state of Merton’s “middle- range” theories even though he may advocate temporary location in other areas in the matrix as a vehicle to arrive at this position. The low/low/low combination is the exact opposite of the above on theory and methodology yet shares a common attitude concerning change yet for different reasons. At the far extreme of this perspective, reality, distinct from our human perceptions and projections, does not exist. While this is an extreme position for all those sharing this viewpoint, generalizations are not assumed to exist and be waiting to be discovered, . Equally, methods of enquiry need to be uncluttered from theoretical definition on the grounds of the potential damage they may do to the perceptual process. While those of a more scientific persuasion share a common disregard for critique and change it is not for the same reason. Values and personal views are important to Fichteans yet because there is always a mixture between reality and our projections of reality, which on occasions are one and the same, there is no natural mechanism for a critique of interpretations. The medium/medium/medium approach, on the other hand, takes aspects of the above approaches on the theory and methodology dimensions while taking a less dismissive perspective on critique and change. This approach recognizes a material reality distinct from our interpretations while at the same time does not dismiss the inevitable perceptive bias in models of understanding. It also recognizes that generalizations about reality are possible, even though not guaranteed to exist, yet maintains that these will always be “skeletal” requiring empirical detail to make them meaningful. To the Comteans, variety in the empirical detail is irrelevant and can be encompassed in and through the theoretical terms of the emerging general theory. However, to the “middle- range” thinkers the empirical detail is of vital importance. It complements and completes the “skeletal” theory. It may, on occasions, enrich the “skeleton” since it is from empirical investigation that the “skeletal theory” is derived. However, “skeleton”, once discovered, is not guaranteed. In fact, it is expansion of the assumed that the empirical detail will always be of importance to make the “skeleton” complete in particular contexts. The “skeleton” metaphor is intended to paint a picture of incompleteness yet also reasonable stability. It is also intended to register the point that the metaphorical “flesh”, “sinews”, “psychological make-up” etc. are important additions leading to definable and important differences in the make-up of the resulting “whole being”. Just as the
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