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Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent ...
In sociology, field theory examines how individuals construct social fields, and how they are affected by such fields. Social fields are environments in which competition between individuals and between groups takes place, such as markets, academic disciplines, musical genres, etc. [1] Fields feature different positions that social actors can
An academic discipline or field of study is known as a branch of knowledge. It is taught as an accredited part of higher education. A scholar's discipline is commonly defined and recognized by a university faculty. That person will be accredited by learned societies to which they belong along with the academic journals in which they publish ...
In sociology and organizational studies, institutional theory is a theory on the deeper and more resilient aspects of social structure. It considers the processes by which structures, including schemes, rules, norms, and routines, become established as authoritative guidelines for social behavior. [1]
An academic discipline or field of study is a branch of knowledge, taught and researched as part of higher education.A scholar's discipline is commonly defined by the university faculties and learned societies to which they belong and the academic journals in which they publish research.
The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...
Ethics is closely connected to value theory, which studies the nature and types of value, like the contrast between intrinsic and instrumental value. Moral psychology is a related empirical field and investigates psychological processes involved in morality, such as reasoning and the formation of character.
Pure sociology is a theoretical paradigm, developed by Donald Black, that explains variation in social life through social geometry, meaning through locations in social space. A recent extension of this idea is that fluctuations in social space—i.e., social time —are the cause of social conflict.