Research Philosophy | Assignment

Running head: ACCOUNTING
ACCOUNTING
Name of the Student
Name of the University
Author Note

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Table of Contents
Introduction................................................................................................................................2
Method Outline......................................................................................................................2
Literature Review.......................................................................................................................2
Research Philosophy..............................................................................................................3
Justification for the selection of the chosen research philosophy..........................................3
Research Approach................................................................................................................4
Justification for the selection of the chosen research approach.............................................5
Justification for the selection of the chosen research design.................................................6
Data collection process..........................................................................................................6
Sampling and sample size......................................................................................................7
Data Analysis.........................................................................................................................8
Results and Interpretation......................................................................................................9
Conclusion................................................................................................................................10
References................................................................................................................................11

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Introduction
The technological developments do help in carrying the methods of accounting
activities and the transactions that are related to accounting, which has been carried through
electronic devices. With the rapid growth and development, several changes have been made
with the information technologies that have been a revolution in several fields that includes
economic, social and cultural fields (Collis, Holt & Hussey, 2017). The era that we are living
in is the information era in which it includes the information system and all the transaction
process that are needed in the business have changed with the advancement of technologies.
There is also necessity of changing the condition of the accounting educators and the
practitioners to the new pursuits.
Method Outline
One of the important digital applications that has produced related to the issue is the
E-accounting. Upon this perception, it does help the management in doing the tasks more
effectively, flexibly and affordably. Most of the parties that are usually the real time users of
the system and all the information are updated to the system instantly (Vardon, Birt &
Ingram, 2017). Through the accounting education, the accounting staffs can apply this at the
time of working in the enterprise. With a quality education, it is beneficial for the employees
to establish the system in the organizations. Thus, the accounting decisions will have an
influencing factor of the success related to employees of the organization.
Literature Review
E accounting is considered as one of the important thing that has been considered in
the educational system, also from, there it is easy to learn limitless accounting and from
different sources. With the usage of computers in the accounting system, all the information

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is being transferred to the electronic media (Duska, Duska & Kury, 2018). With the increase
in the results of development, it will be beneficial for the employees to use the advanced
technologies so that they can complete their work in less time. With the influence of the
Technological Innovation, it does help in both the effectiveness and development that will be
by the revitalization (Self et al., 2016). In the process of innovation, it does facilitate several
processes of innovation goods and the trade methods that are used in the process. There is a
constant practice of the innovation that is carried out in the organization.
Research Philosophy
The technological innovation is being influenced by the capability of organization that
will help in win any situation effectively and progressively in the global market. In the time
of firm’s transformation, one of the important function is the technological innovation and all
the methods that are involved in the system (Sangster & Wood, 2017). With the help of
methods, it is easy to understand the production and in giving out. The ideas of technological
innovation are versatile, and from the viewpoint of managerial and in scientific side, it does
require investment, devotion and time (Parry, 2016). It is capable to have the technological
innovation that has been for the course of understanding the technological or the non-
technological understanding. In the method of technological innovation, it has association
with the improvement, investigation, experimentation and the execution of goods and
services of recent goods, services, thoughts and procedures that will be in the organization.
Justification for the selection of the chosen research philosophy
The innovation does encourage the organizations in establishment, although there can
be changes in the profit structure. With all this keeping in mind it is important for the higher
authority to take the decisions that will be favorable for the organization and in the short run,
the organization can increase their structure of revenue (Khairudin et al., 2017). There is a

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possibility that there are several changes, which have some effects on the macroeconomic
volatility, and it can be upon the upgrading of the human resources in the organization. As
there are several changes in the organization, all these effects are on the revenue structure of
the organization (Appelbaum et al., 2017). Upon this situation, it is very hard to carry on
certain operations at that time of implication of then technological advancement. With the
help of technological advancement, it does helps the organizations in many ways as there are
several requirements of activities that should be done in applying the approaches (Jones et al.,
2019). It is true that in using the technological advancement, a large amount of information
can be stored in that system. It is important to understand the system that has been
implemented as it will be transferred in to the inventive that are not clear enough.
Research Approach
The organization does interact with the open system theory that does adapt and seeks
in controlling the environment so that it can survive against the competition. It is easy to
make the high quality and timely decisions, which will be part of the information that has
been provided in the organization (Busco & Quattrone, 2018). The organization does face
some changes that are related to the technological advancement related to the accounting that
will help in improvement of both the efficiency and profitability upon the performance. It
does help in the facilitating the business transactions and in the decision making process. All
this thing does help in facilitating the transaction that are done upon the day to day basis. The
tasks that are involved do include designing implementing and the business processes of
organization (Miller, Williams & Yohn, 2019).As the accounting system is considered as one
of the important sector in the organization, it includes various tasks that are collection,
recording of the data and information that are related to the events on the economic factor
upon the organization. It also helps in the processing of internal and external shareholders
that have invested their money on the organization (Bui & De, 2017). Thus, there has been

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many changes in the accounting procedures that has been for the providing financial
information that does existed in the electronic form and different methods are deployed. With
the advancement of technology, it does helps there is an increase of the management
accounting practices and it is very convenient at the time of using. As per the aspects, it can
be seen that there is various role of accountants upon the information that is being collected,
preparation and analysis related to the functions of control, interpretation, and in decision-
making.
Justification for the selection of the chosen research approach
Sometimes, it can be difficult in to run the accounting system effectively, and if the
organizations cannot identify the instruments that are used in estimating the estimated of the
conformity, that will be between the performance system, which does include the system of
accounting and the business environment of the organization. With the help of performance
measurement system, it could become software and all the instructions will be used as per the
requirement (Hsieh, Ma & Novoselov, 2019). There is conformity that will be between the
accounting system and the environment of organization. As per the contingency theory, the
different organizations can perform with different ways depending upon several
environmental circumstances, also a methodology is being provided for the recognition of the
external environment of organization, which is been influenced by the accounting system. As
per the aspect, the external environment’s uncertainty level could be used for the
identification of the state of external environment (Kehoe, Midrigan & Pastorino, 2018). As
per the limitations of the theories of accounting, there is integration of the two theories that
has been proposed upon choosing the theories. This will help in the disclosure reaction of the
organization to the environment that helps in influencing the accounting system. Thus, it will
help in recognizing the state of the internal environment of the organization. The external
environment of the organization does assume that that has been static or dynamic state upon

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the reaction of organization, which will be done upon the simplicity or absorption. The
accounting system that has been disclosed is of the three variables which involves the
process, measures and the decision making process (Schroeder, Clark & Cathey, 2019). The
information technology is with its methods and system the information and communication
technologies, business intelligence system and electronic commerce, which could be done
with the help of tools for the developments that are needed for the developments and
improvements in the organizations. With the conformity upon the very variable of the
accounting system that could help in ensuring the general conformity of the accounting
system in the business environment, which will be very useful, accurate and timely informed
for making the decisions in the different levels.
Justification for the selection of the chosen research design
There have been several developments upon the technologies that have been changed
significantly in the work environments and in the business management. The business
environment of the organizations does become more dynamic and competitive, upon the
rapid development in the recent years (Wilmotte & Halleux, 2017). It will be very important
for the managers in making a consistent, strategic decisions and helps in developing the
instruments upon which the financial information has been provided. As per this aspects, the
accounting information has been produced have increased in making the decision-making.
Data collection process
The research that has been done is upon the basis of primary data. There the data that
has been given are upon the population and sample. The questionnaire that has been
distributed are within the people and it has been provided as the case study approach. The
case studies that have been provided are on the support of the theories of accounting and the
answers that will be provided by the people will be based on the question that is how and

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why. The objective of this is to build up the theory upon the preliminary phases of the study
upon then research also there will be additional new perspectives to the previous research.
The purpose of the case study is not only to provide a clear idea related to the accounting
research (Weetman, 2019). The methodology that has been provided, are help in generalizing
the case to theory and it will not attempt to extrapolate the facts that will be received from the
sample of population.
The case studies that will be provided are upon disclosing the relations, which is
between the environment, and accounting system of the organizations. There are several
criteria that have been provided in the case study which has been stated below:
 There will be expediency of analysis, upon choosing the organizations that has been
selected and upon using several performance measurements and accounting methods.
 There are changes upon the strategic implementation process which does shows the
importance of the confirmatory analysis.
 The studies that are limited are in the case of conformity between the performance
measurement and the business environment upon the service sector organizations.
Sampling and sample size
The assessments of business environment and the accounting system are being
performed in using the method of interview. The respondents that have been done are from
the different management levels. This will help in ensuring the view of the functional system
of the integration and the availability of different management levels (Ogneva, Piotroski &
Zakolyukina, 2019). The external environment of an organization has been investigated as
per the occurrence of the changes in the external environment that means that the
environment can be static or dynamic, that is in the case which the correspondents is needed
to mark frequency of the changes that are listed. The reaction to environment was analyzed

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upon the four aspects, which are strategy complexity, goal complexity, structural complexity
and the interaction complexity. In the strategic complexity, it is being done by measuring the
two strategies, which includes the cost leadership and differentiation. With the help of goal
complexities, that has been accessed in indicating the importance of the goals. In the
structural complexity, this has been done for the level of formalization that can be addressed
in which the rules are being observed in the organization (Weygandt et al., 2018). There has
been interaction complexity, which has been done upon the indication of the different groups
that are highly involved at the time of resolving the seven strategic issues. In analyzing the
accounting system, there are underlying process which are sued for the strategic
implementation, that does measures and range the decision making in the organization. The
processes that are used in measuring are done as per the value chain in asking and indicating
the importance of several activities (Cunningham et al., 2018). The measures and information
that is been used are measured with operational, tactical, strategic decisions in making levels
in indicating the usage of the main groups that includes financial, market, customer, internal
process, employees, innovation and growth, which is used for the decision making. Lastly,
the conclusion and interpretations were made upon the analyzing the accounting system
which is been as per the indication of the selected organization.
Data Analysis
After collecting the data, with several techniques it is been confirmed upon the
consistency of the questionnaire. At the time of analysis, the method that is been used is the
SPSS (Statistical Package for Social Sciences) tool, which does helps in determining the
reliability of measurement and validity (Nair, 2017). After that, the Spearman's correlation
coefficient was used afterwards so that it helps in confirming the validity of the framework
that has been proposed in using the SPSS software.

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Results and Interpretation
In disclosing the relationship in-between, the performance measurement system and
business environment a case study was solved of the organization. In the first part of the
questionnaire, there were several questions that are related to the business environment,
which does helps in determining the aspects and indications of the environment. The
dimensions that are indicated of the external and internal environment are according to the
averages (Collis & Hussey, 2017). There was objective option which are related to the
quantitative interview and are also as per the mission, vision and the artifacts of the
organization. These results are stated upon the domination of the external environment of
organization, which is dynamic and dominating in reaction upon the organization that has
been observed (Schaltegger & Burritt, 2017). There have been several explanations by the
problem in the communication through the different management levels in the organization.
In the second and third parts of the questionnaire, there are questions related to the
accounting system. The researcher will have resulted in the process point of view that can be
stated upon the managers for the different level of management, which can be understood in
the different ways, and it will help in indicating the lower level of process conformity. The
respondents do have declared that there has been a reaction upon certain changes through the
performance processes (Dearman, Lechner & Shanklin, 2018) . The research results upon
the decision-making point of view can be stated upon the process which is wide and flexible
upon the decision making. Upon the interview, it has been confirmed that there is decision
that are made without the strict regulation and it will help in indicate then high level of
decision making conformity.

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Conclusion
As per the analysis of the literature review, it can be stated that the technological
advancement does have some effects the accounting process in various ways. Firstly, the
accounting methods and the knowledge in the organization and industry does increased so
that it helps in ensuring the reliability and relevance of the documents, reports and data.
Secondly, the accountant of the organization does have a better understanding upon the flow
of transactions and there will be controlling of activities in ensuring the validity and the
reliability of information.
In finding the research result, there has been requirement for identification, the it also
analyses and after that there are verification of possible alternatives for solving unconformity
problems of the accounting system with the business environment that is being found. Several
aspects have been implemented through the integration of information technologies. There
are also level of influences upon the business environment on the accounting system that can
be observed in the technological advancement. If the accounting system does not provide
useful information for the process of decision making, information technology could be used
as a tool for the process of conformity.

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Bui, B., & De Villiers, C. (2017). Business strategies and management accounting in
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