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NATURE OF SCIENCE
way. Science is popularly defined as an accumulation of systematic knowledge based on facts. A fact is regarded as an empirically verifiable observation. Theory refers either to the relationships between facts or to the ordering of terms in some meaningful
1) it offers conceptual scheme by which the relevant phenomena are systematized, classified and interrelated, and summarizes facts into (a) empirical geralization and (b) systems of gaps in our knowledge. On the other hand, facts are also productive of theory in three ways: 1.) Facts help initiate theories; 2.) They lead to the reformation of existing theory; 3.) They change the forms and orientation of theory and they clarify and redefine theory.
Management is constantly trying to understand and influence the mental process of others and the only access we have on the mental process of others is through a study of their behaviour.
People are continually adjusting to and the depending on other people. Many people failed to adjust to the work environment because they do not know the nature of work and the climate they are getting into.
Leadership in business is becoming more demanding and the person without a college degree maybe handicapped in his efforts to rise to higher position of responsibility.
Finally, knowledge of principles of human behaviour will help one acquire understanding, skills and desires which will prepare him to work with others with increasing cooperation, understanding and effectiveness.
Prof. Wilhem Wundt founded the first psychological laboratory at the University of Leipzig in Germany. Titchener and Cattell from America, in turn, brought the new physiological doctrine and methods to the United States where Psychology became fairly established by the end of the19th century. (Ruch 1963)
the 1950s when the Fords Foundation coined it to the describe its program Individual Behavior and Human Relation.
DEVELOPMENT OF The term behavioural science came into use only in BEHAVIORAL SCIENCE
To qualify as a behavioural science, a field of study must satisfy to basic criteria; First, it must have human behavior as its subject matter; second, it must study the human behavior in the scientific manner. The second criterion must be very clearly understood because the study of the human behavior is by no means the exclusive monopoly of the behavioural sciences. Other field of study are also concerned with the analysis and understanding of human behavior.
In general, human behavior may be define as many activity of an individual or group, whether such activity can be observe by another person or detected by scientific instrument thus, it includes not only mans directly observable behavior but also the less directly observable feelings, thought, motives, attitude, values etc. that influence such behavior. A stimulus situation refers to a factor, condition, situati0on or a combination of a factor (whether internal or external) which provide the occasion for the response. The study of organizational behavior is primarily concerned with the psychosocial, interpersonal and behavioural dynamics in an organization.
Research begins with defining and searching the problem, expressing it in explicit and concrete term. This will also include the limitation of the scope of the problem and formulation of a hypothesis. Hypothesis is important since it serve as a guide to collection, organization and interpretation of data. Where exact observation is impossible, a tentative explanation adapted temporarily as a working hypotheses, has open prove of great service.
The Research Design This generally involves the following steps: 1) determining the type of data needed; whether primarily or secondary. 2) Identifying the source of data. 3) Selecting the methods generally used in the study of human behavior are: analitycal or documentary experimental survey and case. 4) Choosing the subject or formulating the sampling plan.
Obtaining Information and Gathering The Data Data may be obtained through four methods:
1. Direct Observation - this involves making direct critical and systematic observation of actual behavior pattern in a given situation. A researcher can make direct observation of behavior as a participant or nonparticipant observer. As a participant he becomes a part of the event he is observing or the community he is studying.
2. Verbal Reports - this are use to measure covert behavior such as attitudes, feelings, opinions and beliefs. This maybe in the form of oral interviews or written questionnaires. 3. Tests and Inventories - psychology sometimes use standardized batteries of psychological test or inventories to evaluate some problems in hiring training and promoting of personnel. the forms that ask the subject fairly direct questions abpout himself are usually termed inventories.
4. Secondary Data or Library Materials - the investigator makes use of written records such as data provided by the Bureau of Census and Statistics, Life Insurance Records, School Records, Court Proceedings, Published Materials such as diaries, autobiographies, biographies and other publications such as magazines periodicals and newspapers period.
Processing the Data This will involve data or classifying data into meaningful categories which may be done quantitatively or qualitatively some of the steps involve are processing, editing, classifying, coding and tabulating. Coding is a technical process by which raw data are transformed into symbolic or numbers that may be tabulated. Tabulation is a systematic method of counting similar replies asnd adding them in an accurate and orderly manner. Analysis and Interpretation There are two basic methods of analyzing data; the statistical and the inferential. The former includes the use of statistical formula or quantitative procedure to establish some significance among different variables. Correlation determines what is average or typical and finds out the extent of diverse behavior and others. Inferential Analysis is the process of determining the meaning of evidence by reflective thinking. It is in this method where one uses logical syllogism or inferences based on data obtained.
A written research report generally includes the following: 1. Statement of the problem 2. The research design 3. Analysis and interpretation of findings 4. Summary conclusions and recommendations
Behavioral researches in management accounting can be divided into three broad categories: 1. Attempts to specify a model for all or part of the sub- system. 2. Investifgation on the behavioural dimensions of the management control process. 3. Studies from the behavioural point of view of the effect of a firms characteristics on the form and function of the management information system.
Areas of research to which the accounting profession could direct its attention include; 1. Research on the changes going on in society and changes in group and individual values. 2. Research on the ways and means of doing business and how this changes affect organizational structure within the business. 3. Research on communication networks.
4. Research on means of increasing efficiency in transmitting information - particularly in the area of redundancy and semantics.
An article entitled: Behavioral Science Content of the Accounting Curriculum, has shown several behavioural science areas which are relevant to accounting education. Such areas are the problem of communication by way of transmitting information in various areas of business, budgeting and employee behavior, a behavioural study of tax allocation, behavioural study of supervisors and their relation to budget-induced pressure and many others.
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