案例研究代写:结构理论发展的贡献

案例研究代写:结构理论发展的贡献

本文着重论述了结构理论发展的贡献。利用结构理论发展的主要动机是调查会计和欧盟排放交易体系。会计象征意义的维度,通过举例如何统治合法化和利润操纵的伦理学的使用控制的辩证法,诺曼·麦金托什的研究已经验证了准结构化理论的敏化的设备对管理会计的研究(康拉德,2014)。诺曼·麦金托什(Norman Macintosh)已经证实了方法论上的界定和本体论安全性的来源,该机构在不同的管理会计系统(MAS)中所扮演的角色就体现了这一点。欧盟排放权交易制度、IFRIC 3和《关于排放权的财务报告解释》如何体现支配性、意义性和正当性的维度,已经通过欧盟排放权交易制度和会计调查得到了证明。这导致了诺曼·麦金塔工作的重要扩展。IFRIC 3的取消有其结构性矛盾的原因,这导致了测量的不匹配、资源配置的困难以及两种道德立场之间的紧张。所有这些导致了IASB和FASB的联合,其成立的动机是发展对ETS会计的监管(Dillard and roslim, 2011)。

本文的主要动机是强调Norman Macintosh的努力,他在结构化理论的发展中做出了贡献(Conrad, 2014)。采用结构理论作为敏化手段,分析关联会计解释的动机,欧盟排放交易体系(EU ETS)和IFRIC 3 (Chang, 2014)。为了更好地理解会计实务,罗伯特·斯卡本斯、约翰·罗伯茨和诺曼·麦金托什的结构化理论发挥了重要作用。它作为一个理论框架,包括政治和社会现象的研究管理会计(尼尔森,米切尔和Nørreklit, 2015)。

为了分析和批判麦金塔对结构理论的贡献,本文提出了以下几个问题。此外,如果有人有兴趣以Norman的工作为出发点分析IFRIC 3和欧洲排放交易体系的引入(Herbert and Seal, 2012)。第一个问题是“诺曼·麦金托什对结构化理论的发展和管理会计中方法论方法的贡献是什么?”此外,第二个问题是,如何利用结构化理论作为致敏装置,分析引入相关会计解释IFRIC 3和欧洲排放交易体系?(埃尔马斯里,哈里斯和卡特,2015)。

本文的结构如下。下一节将对结构化理论及其方法论问题进行概述,并展示Norman Macintosh的贡献重点(Herbert and Seal, 2012)。本文第三部分对与IFRIC 3和欧盟ETS相关的会计制度进行了考察。为了理解欧洲排放交易体系和IFRIC 3所产生的结构之间的相互关系,我们将结构理论作为一种增敏装置,这在第四节中

案例研究代写:结构理论发展的贡献

This paper has emphasized on the contribution of Development of structuration theory, which was contributed by Norman Macintosh. The main motive for the use of the development of structuration theory was to investigate accounting and the European Union emission trading system. By exemplifying how accounting signifies the dimensions of signification, domination and legitimation and the ethnics of profit manipulation by the use of the dialectic of control, Norman Macintosh’s research has verified the prospective of the theory of structuration as a device of sensitizing for the research of management accounting (Conrad, 2014). The role of methodological bracketing and a source of ontological security, which has been represented by the agency’s role in varying Management Accounting System (MAS), have been verified by Norman Macintosh. It has been demonstrated with the European Union emissions trading system and the investigation of accounting as to how the European Union emissions trading system, IFRIC 3 and the financial reporting interpretation for emission rights, represented the dimensions of dominations, signification and legitimation. It resulted in a critical expansion of the work of Norman Macintosh. There was a reason for the removal of IFRIC 3 due to a structural contradiction, which resulted in the mismatch of measurement, troubles of allocation of resources and tension between two moral stances. All these resulted in the coalition in the IASB and FASB, which was formed with the motive of developing supervision on accounting for ETS (Dillard and Roslender, 2011).
The main motive of this paper was to emphasize Norman Macintosh’s effort, who contributed his efforts in the development of the theory of structuration (Conrad, 2014). The theory of structuration was used as a device of sensitizing with the motive of analyzing the interpretation of associated accounting, the European Union emissions trading system (EU ETS), and IFRIC 3 (Chang, 2014). In order to understand the practices of accounting, the crucial role has been played by developed theory of structuration, which is the research of Robert Scapens, John Roberts and Norman Machintosh. It acted as a theoretical framework, which has included the phenomenon of political and social in the research of management accounting (Nielsen, Mitchell and Nørreklit, 2015).
There are following questions which have been addressed in the paper in order to analyze and criticize Norman Macintosh’s contribution to the theory of structuration. In addition, if someone is interested to use the work of Norman as a starting point of analyzing the introduction of IFRIC 3 and European Emission Trading System (Herbert and Seal, 2012). The first question been addressed is ‘what was the contribution of Norman Macintosh to the development of the theory of structuration and within management accounting the contribution of approaches of methodological?’ In addition, the second question was, ‘by using the theory of structuration as a sensitizing device, how the introduction of the associated accounting interpretation, IFRIC 3 and the European Emission Trading System can be analyzed?’ (Elmassri, Harris and Carter, 2015).
The paper has the following structure. A summary on the theory of structuration and its issues of methodological have been provided in the next section and also by showing the emphases of Norman Macintosh’s contribution (Herbert and Seal, 2012). Accounting system associated with the IFRIC 3 and the EU ETS has been examined by the third section of the paper. In order to comprehend the interconnections of structures consequential from the European Emission Trading System and IFRIC 3, the theory of structuration has been used as a sensitizing device, which has been discussed in the section four (Elmassri, Harris and Carter, 2015).

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