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Article Critique: Methodological Approach used in the Articles - Essay Example
Author : veumdaren
Finance & Accounting
Pages 7 (1757 words)
Article Critique Introduction It is undeniable that accounting is a multivariate concept involving a wide variety of issues. Notably, accounting standards has been on the global limelight due to the various emerging issues. Different authors and researchers have taken different approaches in addressing accounting issues…
The second article, “Accounting and organizational cultures: a field of a new organizational reality” by Dent primarily focuses on effects of emerging organizational culture on accounting. This paper will therefore, give a critique review of the two papers. The paper will achieve its objectives by comparing and contrasting the two research papers. The paper will also analyze the weakness and strength of each of the papers. Methodological approach used in the Articles Certainly, Watt and Zimmerman have combined several sets of facts to come up with a synergistic theory, which they named positive theory of accounting. Basing their arguments from previous authors, they have been successful in articulating several factors affecting accounting standards and in the end, they come up with a theoretical postulate that explicitly explains the factors influencing management’s attitude towards accounting standards . The paper achieves its objective by determining a functional relationship between various factors that determines cash flow of an organization. This idea is based on the fact that accounting standards are, to a large extent, affected by firm’s cash flow. ...