William Golding s Lord Of The Flies - 2324 Words

A Connection Between Leaders When William Golding published his highly controversial novel Lord of the Flies, the horrors and tragedies he described were shocking for people to read. However, the of the worst crimes committed, as well as the acts of leadership, have more of a relation to the events happening around the readers than they may realize. In Golding’s novel, Lord of the Flies, the differences between boys and men, evil and innocence, and right and wrong are discussed as a group of boys are stranded on an island. There are no adults present, which essentially means there are no rules. Using their still civilized ways at the beginning of the book, they decide to elect a leader. This begins the struggle for power between two†¦show more content†¦World War I ended with the signing of the Treaty of Versailles [which] demanded that Germany admit responsibility for starting the war, and required the defeated nation to make payments, or reparations, to the opposing forces... for the damage i t had caused. These penalties caused a serious economic decline, unemployment, and political turmoil in Germany... Hitler took advantage of this chaos and suffering. He promised the German people that their nation would rise up from disgrace and become all-powerful. World War II can be viewed as another struggle for power, an attempt by the Germans to shake off past defeats and achieve European—and eventually world—domination (Churchill, Winston). Because Hitler was eloquent and able to convince people that his master plan would allow Germany to rise up from disgrace and become all powerful, he was idolized. German citizens loved the idea of world domination and their country becoming stronger. Although there were reasons to become a Hitler supporter, people were simply required to adore Hitler. The Nazi party also used propaganda [that] idolized Hitler as a gifted statesman who brought stability, created jobs, and restored German greatness†¦ Germans were expecte d to pay public allegiance to the ‘Fà ¼hrer’... [by] giving the Nazi salute and greeting others on the street with ‘Heil Hitler!,’ the so-called German Greeting. Faith in Hitler strengthened the bonds of national unity, while

The Subculture Within The School Culture - 1003 Words

Culture is the characteristics and knowledge of a particular group of people. It is learned and transmitted from one generation to the next. Culture will change as situations and the needs of people change. A school environment itself constitutes a subculture within a larger society. Each school has a culture of its own, like a minuscule society. The school culture reflects the community in which the school is located and its students’ characteristics. This will consist of the values, attitudes, beliefs, norms, and customs of those making the system. This is because of the racial and socioeconomic segregation of residential communities. A school’s culture is formed by its history context and the individuals in it. Each school has a†¦show more content†¦This is when administrator’s actions need to be examined in an effort to ensure that their decisions are in the best interest of the students. For instance, Arizona’s School District had come under examination from a federal court case and by the U.S. Office of Civil Rights over their methods of identifying students in need of ELL services. Arizona’s pull-out program provides a four-hour pull-out session for ELL students. Many argued that â€Å"the pull-out sessions deprived students of educational content they needed† (Ballentine Hammack, 2012, p. 114). Shedding light on this information allowed Arizona’s School District to re-assess their practices to ensure that it was best practice. Also, it permits the administrators to make any necessary modifications. Next, we will discuss the teacher subculture of a school environment. Teachers are an important â€Å"subculture since they make the most contact with students† (Ballentine Hammack, 2012, p. 216). The culture that is set by the teacher impacts the learning process by either helping students thrive or be unsuccessful. Also, the subculture that includes teachers can be further broken down into grade levels, content areas, or length of service. For instance, an inexperienced teacher will not immediately be included in the subculture of seasoned teachers. It will take time for him/her to be accepted into that subculture. A new teacher who tries to be too friendly to students may receive sanctions fromShow MoreRelatedVolleyball as a Subculture1650 Words   |  7 PagesSociety â€Å"Dig† Volleyball as a Subculture? I. Introduction The individuality within diverse subcultures has given so much to society already. Subcultures such as volleyball have been given a chance to grow in our society and spread to other cultures connecting nations across the globe. It takes time for a subculture to be accepted by our society today. Once it is accepted, membership in subculture grows as more people feel comfortable joining a mainstream subculture such as volleyball. However,Read MoreSubculture And Its Impact On Society1426 Words   |  6 Pages Subculture refers to a minority of individuals who adhere to different rules, dress codes and lifestyle choices from mainstream culture. Throughout this essay the traditional definitions of subcultures, that mainly concentrate on class and style as their main features, will be looked at and explained. It will then be demonstrated how these ways of thinking are no longer relevant to the 21st century therefore the term subculture needs to be rethought for it to be an applicable category in theRead MoreThe Cultural Theory Of Crime And Violence1515 Words   |  7 PagesDefined, a subculture is a culture that exists within the main dominant culture of a society. Therefore, members of a subculture will have different norms and values to those in the rest of society, which in turn could lead to them being seen as deviant because of this. Youth subcultures provide members with an identity that sits outside of that assigned by social foundations such as family, school, home and work. Part icipants of a subculture often make people aware of their membership by makingRead MoreA Description Of School ( Organizational ) Culture1749 Words   |  7 Pages Organizational Culture Salih Dede University of Nevada- Reno EL700 Jafeth E. Sanchez, Ph.D. 10/27/2015 â€Æ' A Description of School (Organizational) Culture Today many companies are focusing on becoming a value-driven organization because we have seen those values types of organizations are some of the most successful companies. Value tends to drive culture and when you have an organization that has strong culture, you have a lot of employee that are bookbuild so your culture is driving completeRead MoreSubculture : A Cultural Group Within A Larger Culture1384 Words   |  6 PagesOxford Dictionary defines a subculture as a â€Å"cultural group within a larger culture, often having beliefs or interests at variance with those of the larger culture† (Oxford Dictionaries). We are all part of a subculture at some point in our lives whether it is when we were at school, university or at work, we have or will be involved in a â€Å"subculture† that gives us a sense of belonging and allows us to express our personalities through different means. The importance of one’s clothing, views orRead MoreSubcultures And Its Influe nce On Contemporary Society1562 Words   |  7 PagesHistorically, subcultures found its definition originating in the early 1800s, with examples such as bohemia and another example(ref). Whether subcultures still have an identifiable existence in today’s contemporary society is contentious pertaining to its difficulty in actual measurement. It is important to look from a historical perspective at the features that define a subculture, and gives it the unique identity that constitutes some discernible traits that differ from conventional society. ThisRead MoreThe Role Of Socialization And Its Effects On Society1376 Words   |  6 Pagesstreet and kiss you, you would be shocked and maybe scared. This is why society needs people to behave predictably so that we can contain some kind of social order. Socialisation is the passing on of culture from person to person. It is a process in which people turn into members of a social culture by teaching them norms and values and langu age, knowledge and customs. There are two agents of socialisation, Primary socialisation is where your parents teach you the norms and values you need to liveRead MoreThe Gyaru Subculture in Japan1388 Words   |  6 PagesGyaru Transformation: Social acceptance Introduction Culture is a way of life. According to Macionis, J.J., 2007, culture is the beliefs, behavior, values, and material objects that together form a people’s way of life and subculture refers to cultural patterns that set apart some segment of a society’s population. The term subculture had been used since 1940’s and most authors have agreed that â€Å"subculture are groups of people that have something in common with each other which distinguishes themRead MoreThe Basketball Subculture Essay example1095 Words   |  5 PagesIntroduction In this analysis I will cover the different aspects of sport subculture and what it means to be a recognizable member within a group. I will give examples of what it means to be a part of such subcultures. For example, shared ways of dressing, group status and credibility, as well as some of the groups norms and rituals. The specific group I will discuss will be my basketball team and the role I play within it. Because my team is at highly competitive level, our norms may be unlikeRead MoreTaking a Look at the Juggalo Subculture943 Words   |  4 PagesThe Juggalo subculture is a very unique one with many differing factions that have been around for 20 years. They are a nonviolent group that started in the mid-1990s with the ascent of popularity of the band Insane Clown Posse. They are an interesting and diverse subculture with many unique traits and means of expressing themselves. A Juggalo is someone who is a die-hard fan of the Insane Clown Posse or any group from the Psychopathic Records label. It’s a spinoff of the punk subculture, making it

Uniforms Should Not Wear School Uniforms - 1751 Words

During every school year, the issue on if school officials should or should not entail students to wear uniforms in school is a constant debate among the parents and staff members in school districts. Just like any other controversial issues, there are two sides to the argument representing both the good and bad points that exist behind student being required to wear uniforms in school. Although it can take students time to adjust to transitioning into the policy of being required to wear uniforms in school when it is first enforced, the benefits that come from them makes it all worth the hassle. Individuals against the idea of students being required to wear uniforms in school, often fail to see the bigger picture at hand. Uniforms help with removing negative situations in schools, along with helping parents save time and money. For over a decade now school districts in the United States have enforced dress codes on students, that has led up to students being required to wear uniforms in school. It all started in the 1950’s when girls were not allowed to wear pants in school, leaving them to only be allowed to wear skirts or dresses (McVeigh, pg.85). The 1950’s was not the only period in history leading up to the beginning of school uniforms. In 1960’s it was unacceptable for the boy to wear blue jeans, black leather jackets, and other accessories associated with gangs in school (McVeigh, pg.85). It wasn’t until the late 1980’s that dress code policy really began to spread,Show MoreRelatedShould School Uniforms For Wear Uniforms?969 Words   |  4 PagesUnison Should students be required to wear uniforms? In today’s society this is a very controversial subject across America. Many object uniforms because they feel uniforms don t allow students to have the freedom to express themselves the way they want. People feel uniforms undermine children s individuality. However, taking into consideration facts from both sides, what remains most important is the child s academics. To improve academics, schools should require all students to wear a uniformRead MoreSchool Uniforms Should Not Wear Uniforms748 Words   |  3 Pages Should schools make students wear uniforms? In California, many schools are trying to decide what is best for their schools. In Adelanto, there could be reasons for schools to consider uniforms. At Columbia Middle School, this could be a controversial topic. Students should consider the pros and cons to wearing uniforms before forming an opinion. There are some pros to wearing uniforms that other people may not see. One pro is that families save money. There are some special programs to helpRead MoreShould Kids At Middle School Students Wear Uniform?1462 Words   |  6 PagesShould Kids in Middle School Students Wear Uniform? In the best interest for students, I strongly believe that our children in Middle school should wear uniforms. Uniforms are an easy way to distinguish who your children are. Parents spend more money on school clothes for their kids to look nice each year. It is not easy being a parent of a child that worries so much about what people think of them. There would be no possible way for kids to get bullied by what they are wearing because everyoneRead MoreEssay on Students Should be Required to Wear Uniforms to School774 Words   |  4 PagesStudents Should be Required to Wear Uniforms to School   Ã‚  Ã‚  Ã‚  Ã‚  Do you always ask yourself why do students wear those horrible uniforms? Well, 99% of the students do, some find that unnecessary, some find them obsolete, and others just hate those unexciting colors. Nonetheless, they are wrong when they think that uniforms are not necessary, since they are. Because the teachers need to see students as equal, plus, clothes always distract other people, and as proved on a survey, 78%Read MoreEssay on Three Reasons Why Public Schools Should Wear Uniforms664 Words   |  3 Pageshere, in the USA few public schools have need of students to wear a uniform. I went to school in Mexico City and I got to wear uniform every day. It is very common there for students to be dress in uniforms. Most of the time, I think kids in this country are very spoiled and very selfish too. For them to wear an uniform to go to school it is very offensive. The reason is they think they can no longer express themselves. I agree that asking students to wear a uniform won’t change their attitudeRead MoreThe Importance Of School Uniforms In Schools1693 Words   |  7 Pagesprivate and public schools around America have a uniform policy. The idea of bringing uniforms to schools is an issue that has been discussed and argued about for many years. There are very few students who believe that uniforms shou ld be required, and other students just dislike the colors that come with them. Although uniforms have been known to make students look decent, there are many negative side effects that come with them. Some people think that a student wearing a uniform looks well and respectableRead MoreSchool Uniform Persuasive Essay by Javairia Haq764 Words   |  4 PagesSchool Uniform Persuasive Essay At a school, a child wearing a stained ragged-patched up sweat shirt and old tired pants full of disgusting mud stains, she goes to her locker quietly, suddenly after getting out her books, five older students surround her. The oblivious teachers and distracted staff don’t even bother noticing older pupils ridiculing the young girl’s outfit, teasing and tormenting the juvenile girl about her revolting clothes till she criesRead MoreEssay On School Uniforms1388 Words   |  6 Pagesfor Success Many schools have decided that having school uniforms is the best for their students. Other schools don’t want to limit the student’s freedom of speech. Schools can’t decide which is the best - have uniforms or not. School uniforms should be mandatory for all students considering the cost, right to freedom and academic success. One reason why school uniforms should be mandatory is the cost. It is more economical for people because it will be cheaper to buy uniforms rather than to haveRead MoreShould School Uniforms Be Banned?983 Words   |  4 PagesShould Students Wear Uniforms One of the biggest debates is about the effectiveness or the use of uniforms in public schools. Should students in public schools have to wear school uniforms? For the past few years now; parents, students and schools have had a clash over the issue surrounding the school attire. Researchers are divided over the impact that wearing school uniforms have on the students, if any, and how it does affect their learning. Some view school uniforms as unfair while others viewRead MoreStudents Should Be Required to Wear Uniforms801 Words   |  4 Pages 2013 All Students Should Be Required To Wear Uniforms Dress code has always been a problem in schools because students often times don’t adhere to the rules on what they can and cannot wear to school. While clothing is a minor issue when it comes to education; wearing uniforms does seem to improve an educational environment. Are school uniforms good or bad? There are many reasons why students should be required to wear uniforms. Students should be required to wear uniforms because it creates an

What is Corporate Responsibility Essay - 2045 Words

What is CSR? CSR or Corporate Social Responsibility indicates the actions or conducts that have strategic importance to companies. CSR has been defined as a company’s efforts or obligations in reducing and getting rid of any detrimental effects on the community and maximizing long-term beneficial effects to the company and community in which it operates (Mohr et al, 2001, cited Trendafilova et al, 2013). CSR usually starts with the general emphasis that businesses are not only responsible to generate economic returns for shareholders, but are also responsible to the environment and to other stakeholders. This is usually known as the â€Å"triple bottom line† – the company’s returns for investors, the environment and stakeholders (Markley,†¦show more content†¦This is the direct outcome of pride in the company’s practices and products (Hohnen and Potts, 2007). Also, staffs who perceive their company to be socially responsible will be more co mmitted to the company and out-perform those staffs who perceive a huge deal of irresponsibility. Besides, the company’s performance is likely to improve because employees see a socially responsible organization as a just organization and return this fairness through dedication and loyalty (Gross, 2011). Another advantage of doing CSR to companies is increased sales and market share. Consumers prefer to be associated with a firm that is ethical and has a positive image or in other words, does CSR. Various companies have become innovative and started to contribute a fair portion of their sales to certain cause. This has 2 fold advantages that is, it boost the brand image and helps in product differentiation and thus increases its sales (Soulace.in, 2014). Nevertheless, there are also undeniably, limitations of doing CSR. One of the limitations of doing CSR is that doing CSR does not necessarily pay or in other words the money companies put into doing CSR may not necessarily bring about calculable financial results. One of the reasons why CSR does not necessarily pay is because only some consumers know or care about the environmental or social records of firms. Practically all goods and services continue to be purchased by consumers onShow MoreRelatedWhat is Corporate Social Responsibility?5030 Words   |  21 PagesWHAT IS CORPORATE SOCIAL RESPONSIBILITY? Corporate Social Responsibility has been evidently growing with Liberalization, Privatization and Globalization. As said by William Jr. Ford, Chairman, Ford Motor Co. A good company delivers excellent products and services, and a great company does all that and strives to make the world a better place, therefore booking profits for yourself in such a manner that is socially, environmentally and ethically acceptable thereby leading to an overall positiveRead MoreWhat is Corporate Social Responsibility?2032 Words   |  8 PagesWhat is CSR? CSR or Corporate Social Responsibility indicates the actions or conducts that are strategically important to businesses. CSR can also be defined as a firm’s efforts or obligations in reducing and getting rid of any detrimental effects on the community and maximizing beneficial effects to the company and community in which it operates in the long run (Mohr et al, 2001, cited Trendafilova et al, 2013). CSR usually starts with the common emphas is that firms are not only responsible to generateRead MoreWhat Is Corporate Social Responsibility?1778 Words   |  7 Pagesï » ¿Corporate Social Responsibility Corporate Social Responsibility is described in regards to the Japaneses Internet market, Yahoo Japan Corporation (the Company) along with its consolidated subsidiaries and affiliates (the Yahoo Japan Group) to involve a full commitment on their part to the realization of an Internet environment that is characterized by safety, security and harmonious with the expectations and needs of society. P38) I. Safety and Security Characteristics Ensuring safety andRead MoreWhat Does Corporate Responsibility Mean1518 Words   |  7 PagesWhat Does Corporate Social Responsibility Mean? Corporate initiative to assess and take responsibility for the company s effects on the environment and impact on social welfare. The term generally applies to company efforts that go beyond what may be required by regulators or environmental protection groups.  Ã‚   Corporate social responsibility may also be referred to as corporate citizenship and can involve incurring short-term costs that do not provide an immediate financial benefit to theRead MoreWhat ´s Corporate Social Responsibilities?579 Words   |  2 Pages1. Corporate Social Responsibilities (CSR) is about how companies make profits in an ethical way. Coca-Cola has adhered to this principle and had removed a chemical ingredient(brominated vegetable oil BVO) from its drink, a chemical associated with memory loss. BVO is banned in several other countries but allowed by FDA is US. Due to an online petition, thousands have pressured Coca-Cola to remove it. Coca-Cola listened and removed BVO. The stakeholders – consumers are cared for as Coca-ColaRead MoreWhat Is Moore s View Of Corporate Social Responsibility1563 Words   |  7 PagesWhat is Moore’s view of corporate social responsibility? After GM began to announce that the company will be closing it’s location in Flint, Michigan and will be moving down to Mexico the whole city of Flint began to deindustrialize. About half of Flint was left unemployed. Due to a lot of people losing jobs, primarily from the GM company, more and more people were being evicted from their houses and going on welfare. Because of the outsourcing it lead to Flint becoming deindustrialized. A lot ofRead MoreCorporate Social Responsibility: What Went Wrong at Glaxosmithkline?2532 Words   |  11 PagesCorporate Social Responsibility: What Went Wrong at GlaxoSmithKline? When London-based GlaxoSmithKline (GSK) paid a $750 million dollar settlement as part of a plea agreement that required it’s Cidra, Puerto Rico subsidiary SB Pharmco to plead guilty for knowingly selling contaminated medicine, it laid to rest any doubts that its business practices were in direct conflict with its commitment to both quality and to creating a strong ethical culture. There are, nevertheless, important issuesRead MoreTo What Extent Is Corporate Social Responsibility Beneficial to a Company’s Performance1245 Words   |  5 PagesTo what extent is Corporate Social Responsibility beneficial to a company’s performance Corporate Social Responsibility is a philosophy that relates to a business being a part of the society, so acts in a way that not only advances its own firm but also serves the society as well. Good ethics is the cornerstone of sustainable development. In the long run, unethical behavior may harm customers and the society as a whole. Furthermore, it damages a company’s image, efficiency and effectivenessRead MoreTo What Extent Does Corporate Social Responsibility Beneficial to a Company’s Performance?1187 Words   |  5 PagesTo what extent does Corporate Social Responsibility beneficial to a company’s performance? Hot debates were arose everywhere in the society about the extent of Corporate Social Responsibility (CSR). Mallen Baker (2004) states that CSR is about how companies manage the business processes to produce an overall positive impact on society. Supporters of CSR claim that Businesses and Corporations are not only about making money especially for big business. They should show social responsibility, moralRead MoreTo what Extent is Corporate Social Responsibility Beneficial to a Company’s Performance?1078 Words   |  5 PagesIn recent years, there have been a growing number of companies that have an explicit Corporate Social Responsibility (CSR) plan. As stated by European Commission (2001), CSR is defined as â€Å"a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis.† It is believed that the motives for CSR are gradually converting from philanthropi c rationale to performance-driven orientation, but the question

Criminal Fraud Trials free essay sample

Describes compares complex cases in U.S., Australia United Kingdom. Trial length, role of jury, jury selection, defendants rights, judicial competence, investment fraud, organized crime, severance, reform. This paper will examine the problems of complex criminal trials in Australia, the United States, and the United Kingdom. The focus will be on serious fraud cases, which usually involve securities laws violations. There will also be some discussion of organized crime cases in the United States, since most of the controversies over complex criminal cases have arisen in the context of these cases. The first part of the paper will discuss these problems in general terms, noting the criticisms of how these trials are conducted and the efforts at reform. The second part of the paper will look at three actual trials, one each in Australia, the United Kingdom, and the United States. Critics of the present criminal justice systems point to these three trials in particular as illustrative of the problems posed by complex

Methodology Accounting Theory and Current Issues †Click on Sample

Question: Discuss about the Methodology for Accounting Theory and Current Issues. Answer: Criticism of Positive Accounting Theory Accounting can be considered as a system of thought, which is developed to assist decision-making process and influence human behavior within a particular setting (Higson, 2003). There is a wide range of accounting theories or approaches among which the Positive Accounting Theory (PAT) has recently been emphasized in different accounting literatures. The theoretical approach was first highlighted by Ross Watts and Jerold Zimmerman in the year 1978 and 1979 respectively. Both of these articles have represented criticism based on three different dimensions of accounting theories such as problems in research methods, philosophy of science and a lack of economics-based accounting investigation (Setyorini Ishak, 2012). PAT has been portrayed as the demonstration of economic positivism. Drawing the scenario from the positive accounting research based on the economic perspective, it has been apparent that the positive accounting theory includes rhetoric as compared to methodology. This ind icates that the theory mainly concentrates on accounting practices rather than focusing on prescribing correct method. Based on the definition presented by Watts and Zimmerman, there is a lack of transparency on the actual objective of PAT. The initial objective of PAT is to predict accounting practices along with proper explanation in contrast to the normative accounting theories (Christenson, 1983). Positive accounting research can be defined as a specific mode of empirical research that has been designed to demonstrate financial practices of different companies. This research aims to develop a PAT, which can provide transparent future potential along with proper explanation on the accounting practices of organizations. In this regard, Watts and Zimmerman have outlined three fundamental hypotheses, which include bonus plan hypothesis, debt equity hypothesis and political hypothesis (Setyorini Ishak, 2012). All these hypotheses concentrate on different perspectives based on which the firms can implement accounting choices and can remain informed about the impact of accounting profit on the monopoly profits as well. Accounting theory usually underpins the enhancement of discipline within the firm by outlining human behavior and other aspects that have an impact on the firms growth. While implementing accounting theories or approaches within a firm, one of the major concerns is th at there is no universal theory that has addressed every subject or field. Thus, the firms have to adopt multiple theories as accounting theories with a precise focus on different subject matters (Gaffikin, 2006). A number of descriptions and classifications of the approaches have been adopted to construct accounting theories. While discussing the accounting theories the concentration mostly revolves around financial reporting and financial accounting (Kabir, 2010). One of the common differences between accounting and reporting is that initially firms engage in generating accounting data and with time they start to communicate the data with the outside reporting entities (Higson, 2003). Similarly, the financial accounting theories focus on relating the contents in the financial statement. While establishing accounting theories, the researchers or accounting theorists emphasize a particular shape to evaluate the world of organizations or managements, which reflect the theme of their investigation (Smith, 2014). In this regard, Higson (2003) defined the term theory as a transparent set of conceptual and hypothetical principle, which helps to form a basic frame of suggestions for a particular fie ld of the investigation. The theories therefore help to enhance understanding regarding the process of generating probable activities in the long-run (Higson, 2003). Based on the present discussion, it has therefore been apparent that PAT concentrates on representing a set of guidance to organizations, which will assist them to determine the suitability of the accounting method or reporting theories. However, concerning the organization requirements, it does not suggest appropriate methods or theories for further development or surviving in the competitive market. This factor can force to reduce the effectiveness of PAT as it cannot provide any suggestion to enhance company growth, which is the preliminary goal of every organization. Besides, organizations adopt accounting theories to stimulate their financial position so that they can gain competitive advantages in the market. PAT in this perspective cannot help the organization to provide expected outcome based on its current accounting practices. PAT is a group of academic research conducted to explain the accounting practices during the current scenario (Kabir, 2010). On the other hand, prior to the establishment of PAT the normative theories were mostly utilized by organizations, which generally emphasized long-term values of economic limitations, which cannot be validated through financial data. The normative theories focus on long period of time for which evaluating financial data and implementing objective will not provide expected outcomes as the theories involve prescribing correct approach (Kabir, 2005). PAT does not concentrate on prescribing correct approach rather it is concerned about evaluating external environment based on which actual decision can be implemented (Kabir, 2010). PAT considers certain factors within an organization that have an impact on its operations such as risk faced by auditors, legal liability and probable loss of clients among others. The theory therefore targets to provide proper explanation regarding the accounting practices through examination along with producing hypothesis (Lukka, 2010). Both of the methods are different based on their priorities as PAT continues to emphasize the dimension of testing whereas normative theories are comparatively less focus on testing. The utilization of PAT leads towards better understanding and prediction whereas normative theories limit standardizing of practices and training to adopt those practices (Kabir, 2005). With respect to these factors, it can be affirmed that the use of PAT will definitely provide better outcomes as compared to other theories. However, the method can be criticized based on the characterizations and current situations. The theory although has better understanding with regard to the accounting practices still it does not provide any clear perspective about the appropriate approaches to organizations (Setyorini Ishak, 2012). On the other hand, organizational development has become one of the most vital concerns in this contemporary business scenario due to high competition and frequent changes in clients preferences. In this perspective, accounting theories help the organizations to enhance their performance along with ensuring high financial capabilities (Smith, 2014). Organizational development further involves enhancing organizational behavior by changing work processes and techniques to control the workforce. Therefore, adopting an appropriate accounting theory will help a business entity to enhance its efficiency in the market. PAT does not provide any proper guidance to organizations about the correct process based on which it can be criticized in terms of adopting for organizational development in the current market context (Setyorini Ishak, 2012). Organizations nowadays need to evaluate the accounting practices to increase the efficiency of decision-making process. Therefore, based on the definition of Watts and Zimmerman, PAT has highlighted certain factors that were not considered for establishing previous accounting theories (Kabir, 2010). However, the major responsibility of these academic theories includes providing guidance to enhance organizational operations along with prescribing an appropriate system for development, which PAT does not include in its priority. Thus, it can be ascertained that PAT represents an abrogation in terms of performing responsibilities of academics as it must include a transparent guideline to the organization through financial accounting or reporting theories (Higson, 2003). References Christenson, C., 1983, The methodology of positive accounting, The Accounting Review, vol. 58, no. 1, pp. 1-22. Gaffikin, M., 2006, The critique of accounting theory, Faculty of Commerce-Accounting Finance Working Papers, pp. 1-21. Higson, A., 2003, Corporate Financial Reporting: Theory and Practice, Sage, Thousand Oaks. Kabir, H., 2005, Normative accounting theories, Islamic Azad University of Ahvaz, pp. 1-30. Kabir, H., 2010, Positive accounting theory and science, Journal of Centrum Cathedra, vol. 3, no. 2, pp. 136-149. Lukka, K., 2010, The roles and effects of paradigms in accounting research, Management Accounting Research, vol. 21, no. 2, pp. 110-115. Setyorini, C. T. Ishak, Z., 2012, Corporate social and environmental disclosure: A positive accounting theory view point, International Journal of Business and Social Science, vol. 3, no. 9, pp. 152-164. Smith, M., 2014, Research methods in accounting, Sage, Thousand Oaks.