Term Paper

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1. (A) Carnegie and Napier (2002) define comparative research. In general what is comparative research?

ANS:

Generally, comparative research is an attempt to distinguish and elucidate correlations and divergences between phenomena in different precinct or cultures.

(B) How may comparative research be used?

ANS:

Comparative research is used as follow;

* It is used to test a suggested elucidation derived from a study in one location * It is also used to help make explicit the cultural and other assumptions that the researcher and research subjects may hold implicitly.

(c) List and define the four types of approaches used in comparative research.

ANS:

The four types of approaches used in comparative research are;

* Parochial studies * Ethnocentric studies * Polycentric studies * Synergistic studies

PAROCHIAL STUDY: This is a study used by a researcher to study organizations within its own country.

ETHNOCENTRIC STUDY: This is a study whereby the researches performed by US management are replicated in other countries.

POLYCENTRIC STUDY: This study is used to depict, clarify and interpret managerial patterns in other countries.

SYNERGISTIC STUDY: This kind of study makes use of cross-cultural correlation and divergences to develop managerial methods with worldwide relevancy.

(D) What are the two claims upon which historians have been suspicious of comparative studies?

ANS:

Listed below are the two claims upon which historians have been suspicious of comparative studies

* Historians do not know enough about any individual historical prototype to allow meaningful connections with other instance * Historians cannot classify historical incidents and phenomena with assurance.

2. (A) How do Carnegie and Napier (2002) define comparative international accounting history?

ANS:

The author defines comparative international accounting history as “the transnational study of the advent, development and influence of accounting bodies, conventions, ideas, practices and rules”

(B) What are the aims of comparative international accounting history?

ANS:

The aims of comparative international accounting history are;

* The comparative international accounting history (CIAH) amplifies the mutual understanding of how accounting came to be what it was in different precinct at varying point in time * The comparative international accounting history (CIAH) also demonstrates how accounting contrived the economies and societies in which it guides. * The comparative international accounting history also aids our understanding of, and the capability to review, the purpose, usage and the impingement of accounting in this current global world. This is done by providing a mundane proportion that lacks studies focusing totally on the coetaneous state of accounting.

(C) List and define the three modes of comparison used to examine accounting in different countries.

ANS:

The three modes or forms used to examine accounting in different countries are;

* Synchronic * Parallel * Diffusion

SYNCHRONIC: This is define as a situation in which accounting is analogized across disparate countries and region using a period of time in the past as a reference point.

PARALLEL: This is define as that kind of study that reference a particular time and study accounting phenomena during that period and at disparate locations.

DIFFUSION: This is define as the conventional usage of literal point of view within the international accounting literature.

(D) List and explain the seven dimensions of comparative international accounting history.

ANS:

Listed below are the seven dimensions of comparative international accounting history;

* Period * Places * People * Practices * Propagation * Products * Profession

PERIOD: Comparative international accounting history (CIAH) studies are either made at a
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