WP2B- Nick Feldman
Nick Feldman
How have they defined/described concepts in similar or different ways? The first article is described by describing the Sarbanes-Oxley Act and explaining if it saved people money on taxes. The second article describes the contributions of the Management Accounting Research(MAR) and how it has made a social difference in the accounting world in the last 25 years.
And how do they “operationalize” or measure those same concepts, if at all? They don't operationalize in the same concepts because one is trying to explain how one act tried to save money and the other is explaining how it has made a a change in peoples life socially, behaviorally, and critically.
Describe their research methods. The first articles research method used tables to show how good and not good the experiment was. The second article used a line graph on the continents that dominated publications in the MAR.
What questions were posed? Has Management Accounting been critical? Did the Sarbanes-Oxley Act reduce the amount of money people pay on taxes?
What’s each scholar’s argument? The first one " We expect these regulations to decrease tax reserve management because they increase auditor and regulatory scrutiny of the tax provision, including income tax reserves". The second one is MAR has helped extend behavioral research.
What are their conventions? Each article did a study on people and countries all around the world to see how each accounting system helped/didn't help people and countries.
Affordances and constraints? Some affordances in the second article are that there was research done in other parts of the world like Australia, Africa, Continental Europe, Asia, and Ireland. Some constraints were in the first article and it was how there wasn't any research done outside the U.S.
How would you describe their rhetorical features? Some rhetorical features used were graphs such as line graphs, bar graphs, circle graphs.
What’s each author’s purpose? to explain how each accounting system can help people out in there social lives.
Who is their audience, and what clues tell you this? For the first article it is tax payers because it explains how the Sarbanes-Oxley Act tried to save people money. The second article is for people studying management accounting because it explains if it critical and how it can affect you behavior wise.
How would you characterize their writing style? Very effective and influential because it definitely know more about the accounting world and how it affects peoples lives.
And lastly, how is each piece organized/structured -- what logic is behind the writer(s) organized/structured it in the way that they did? Each article explains the background of the article and then explains the research data and finally it talks about the results of each data.
Part 4: Which specific aspect(s) of these two scholarly articles strike you as the most important? The most interesting? And why? It definitely gave me a better understanding on how accounting is and how it can affect people working the field of accounting especially Management Accounting because don't think accounting is such an easy job like you just put some numbers together and do some peoples taxes. That is false because a lot of people have a lot of dependability on you and if you screw up on one little thing you could lose a customer, money, and maybe even your job.
- Part 1: Commit to 2 scholarly journal articles by researchers in the same discipline that examine similar phenomena.
- Cazier, Richard, et al. "The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management through the Reserve for Income Taxes." Review of Accounting Studies, vol. 20, no. 1, 2015, pp. 436-469.
- Hopper, Trevor, and Binh Bui. "Has Management Accounting Research been Critical?"Management Accounting Research, vol. 31, 2016, pp. 10-30.
- Part 2: Focus on the content of each piece.
How have they defined/described concepts in similar or different ways? The first article is described by describing the Sarbanes-Oxley Act and explaining if it saved people money on taxes. The second article describes the contributions of the Management Accounting Research(MAR) and how it has made a social difference in the accounting world in the last 25 years.
And how do they “operationalize” or measure those same concepts, if at all? They don't operationalize in the same concepts because one is trying to explain how one act tried to save money and the other is explaining how it has made a a change in peoples life socially, behaviorally, and critically.
Describe their research methods. The first articles research method used tables to show how good and not good the experiment was. The second article used a line graph on the continents that dominated publications in the MAR.
What questions were posed? Has Management Accounting been critical? Did the Sarbanes-Oxley Act reduce the amount of money people pay on taxes?
What’s each scholar’s argument? The first one " We expect these regulations to decrease tax reserve management because they increase auditor and regulatory scrutiny of the tax provision, including income tax reserves". The second one is MAR has helped extend behavioral research.
- Part 3: Focus on the construction of each piece.
What are their conventions? Each article did a study on people and countries all around the world to see how each accounting system helped/didn't help people and countries.
Affordances and constraints? Some affordances in the second article are that there was research done in other parts of the world like Australia, Africa, Continental Europe, Asia, and Ireland. Some constraints were in the first article and it was how there wasn't any research done outside the U.S.
How would you describe their rhetorical features? Some rhetorical features used were graphs such as line graphs, bar graphs, circle graphs.
What’s each author’s purpose? to explain how each accounting system can help people out in there social lives.
Who is their audience, and what clues tell you this? For the first article it is tax payers because it explains how the Sarbanes-Oxley Act tried to save people money. The second article is for people studying management accounting because it explains if it critical and how it can affect you behavior wise.
How would you characterize their writing style? Very effective and influential because it definitely know more about the accounting world and how it affects peoples lives.
And lastly, how is each piece organized/structured -- what logic is behind the writer(s) organized/structured it in the way that they did? Each article explains the background of the article and then explains the research data and finally it talks about the results of each data.
Part 4: Which specific aspect(s) of these two scholarly articles strike you as the most important? The most interesting? And why? It definitely gave me a better understanding on how accounting is and how it can affect people working the field of accounting especially Management Accounting because don't think accounting is such an easy job like you just put some numbers together and do some peoples taxes. That is false because a lot of people have a lot of dependability on you and if you screw up on one little thing you could lose a customer, money, and maybe even your job.
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