How the theories are used Essay Example | Topics and Well Written Essays - 2250 words

How the theories are used - Essay Example The nature of theories is explained on the basis of the evaluation of the quality of the theories. They includebeing logical and having consistency internallyaccording to. Also they should be in conformity with existing data on a given topicas put forth by because a difference may occur if one of the theories is more precise than the other. Having said, consistency of data collected has to conformtothe many independent evidences and not just one foundation. This is important as it ensures that it is in close proximity in meaning if not absolutely correct. Another important aspect is that theory'spredictions should be testable since this will determine how useful the theory will be in the subject matter. The theory can be easily adopted and modified to explain new evidences and this increases the ability to be predictive over time. In addition, according to a theory should raise new questions and suppose the questions can be easily answered using the strategies involved in problem sol ving. It is argued that a good theory is one that forbids certain things from happening and therefore the more it prohibits the better it is. It is noteworthy therefore, that there are those features that would make theories desirable, need for it to be simple in its presentation, must be economical in its attempt to explain a given phenomena and finally, it should be consistent with the theories that are related.With regard to the types of theories, there are several types as illustrated below. ... make theories desirable, need for it to be simple in its presentation, must be economical in its attempt to explain a given phenomena and finally, it should be consistent with the theories that are related. With regard to the types of theories, there are several types as illustrated below. Firstly, it is descriptive theory which seeks to classify specific characteristics of groups, events or individuals by making a summary of the similarities observed in the data collected. This type of theory is useful when very little is known about the issue at hand. There are two categories in this type of theory: the naming and classification according to (Stevens, 1984). On one hand, the naming theory simply describes the features of a particular phenomenon and on the other, classification theory is more elaborate as it notes the dimensions which are structurally interrelated. These theories are commonly known as taxonomies. These theories are tested by the descriptive theory which may or may n ot use a scientific manner of data collection. The empirical method used here involves the use of open ended questionnaires or interviews, active or non active participation, hence the data may be qualitative and or quantitative. Examples of this kind of research include case studies, ethnographies and surveys. Secondly, relational theories specifies the relationship between features of events, groups and individuals. They explain the relationship between parts of a given phenomena. The development of this theory is only when the key features are known after the validation and development of descriptive theories. It answers the question what. In addition, it is generated by the co-relational research. The features of an occurrence are observed from their natural environment and the

Accounting Information Systems - Information Needs for the AIS Research Paper

Accounting Information Systems - Information Needs for the AIS - Research Paper Example However, it is noteworthy that the benefits of the package generally outnumber the development cost. Accounting Information System delivers useful information to its user in a timely and systematic manner. The system is utilised by management for governing various organisational functions such as cash transactions, account receivables, account payable and so on and so forth. In every organisation, the accounts department is responsible for management of large volume of transactional data. The excess load of the accounts department is eased by the AIS. The AIS collect these data, arrange and store them accordingly and deliver them whenever necessary. The AIS is a computerised system comprising almost all automated functions; even so, the components of the system include involvement of human resource, instructions, procedures, data, information technology, security measures and internal controls. Considering all these factors, it can be ascertained that AIS is not completely automated and this is the reason that the software is prone to certain drawbacks. It has been observed that may corporate leaders and managers often make wrong assumptions regarding AIS resulting to ineffective performance of the system (Fuhong, 2012; Romney, et al., 2000). Argument: According to various authors, the excessive availability of information to a decision maker is considered as noise to the information environment. Consumers, presently, have significant access to vast data through internet and telecommunication channels which consequently enhances their options and confuse them. A number of authors advocated that managers can make influential decision only when they can consciously distinguish between necessary information and noise within a particular system. Noise generally incapacitates even the most resourceful decision maker, resulting to poor outcome (Lau, 2008). Argument: Research suggests that learning various aspects of the accounting information system can be time