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RESEARCH METHODS AND METHODOLOGIES IN ACCOUNTING AND MANAGEMENT - Essay Example

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RESEARCH METHODS AND METHODOLOGIES IN ACCOUNTING AND MANAGEMENT

Positivist researchers aimed at creating mechanisms with which they could develop hypothesis, test them in a manner, which helps them to predict the future occurrences or behavior (Scott & Morrison, pp. 314-316, 2006; Cohen, pp. 124-125, 2007). The positivist research approach is also known as the scientific approach where the logical of inquiry is based on reason, facts, and experiences. Holding knowledge of anything, which is beyond the human experience or which cannot be observed or measured, is impossible (Eriksson & Kovalainen, pp. 89-91, 2008). For example, in his research and studies, the focus of B. F. Skinner was on observing the predicting the positive and negative reinforces of behavior and he went on to avoid all other cultural, human and social factors which can impact the process since it is not possible to observe, measure and predict them (Phillimore & Goodson, pp. 209-211, 2004). Moreover, positivist researcher avoid the subjective state of individuals because they think that humans are passive and reactive to the external stimuli, which makes their thinking and behavior predictable and unworthy of attention. This not only dehumanizes the human beings but also makes them unworthy of free will (Zalan & Lewis, pp. 507-508, 2004). Positivist researchers go on to believe that the entire universe is working on specific principles of cause and effect. Moreover, in order to uncover the truth, the researcher should try to find those cause and effect link and use that to predict the future events, occurrences, and behaviors (McNiff & Whitehead, pp. 10-12, 2000; Creswell, pp. 235-236, 2009). Positivist research methods include experimental research and descriptive research. As the name suggests, experimental research occurs when the researchers deliberately manipulate certain factors under highly controlled and monitored conditions (Johnson & Christensen, pp. 346-347, 2010; Cohen, pp. ...Show more
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Summary

Positivists believe that reality is present in an objective manner and the researcher or the finder may use measureable properties to define that reality. Furthermore, they also believe that those measureable properties and the instruments used by the researcher are independent…
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