...Theories are formulated to explain, predict, and understand phenomena and, in many cases, to challenge and extend existing knowledge within the limits of critical bounding assumptions. The theoretical framework is the structure that can hold or support a theory of a research study. The theoretical framework introduces and describes the theory that explains why the research problem under study exists. Importance of Theory A theoretical framework consists of concepts and, together with their definitions and reference to relevant scholarly literature, existing theory that is used for your particular study. The theoretical framework must demonstrate an understanding of theories and concepts that are relevant to the topic of your research paper and that relate to the broader areas of knowledge being considered. The theoretical framework is most often not something readily found within the literature. You must review course readings and pertinent research studies for theories and analytic models that are relevant to the research problem you are investigating. The selection of a theory should depend on its appropriateness, ease of application, and explanatory power. The theoretical framework strengthens the study in the following ways: 1. An explicit statement of theoretical assumptions permits the reader to evaluate them critically. 2. The theoretical framework connects the researcher to existing knowledge. Guided by a relevant theory, you are given a basis for your hypotheses...
Words: 2127 - Pages: 9
...the public accounting firm issues a written communication that express a conclusion about the liability of a written assertion of another party. * Three categories of Attestation services: a. Audit historical financial statements A form of attestation services in which the auditor issues a written report expressing an opinion about whether the financial statement are in material conformity which accounting standard. b. Review of financial statement: A type of attestation service performed by public accountants. Many entities want to provide assurance on their financial statement, without incurring the cost of an audit. c. Other attestation services Such as a natural extension of audit of historical financial statement, as users seek independent assurance about other types of information. For example: banks often require debtors to engage public accountants to provide assurance about the debtor’s compliance with certain financial covenant provision stated in the loan agreement. 2. Other assurance services, They are similar to attestation services in that public accountant must be independent and must provide assurance about information used by decision maker, but differ in that the public accountant may not be required to issue a written report. a. Assurance services on information technology b. Assurance services on other types of information 3. Non-assurance services provided by public accountants. * Accounting and bookkeeping...
Words: 6029 - Pages: 25
...descriptive review of literature on Business Intelligence (BI). It presents various definitions of the term “Business Intelligence” and determines that regardless the definition is a “means” to “end”, which sound business or organizational decision making, specifically in strategic planning and management. It also presents several important differentiation of Business Intelligence from data-centric technologies, and enterprise applications. It describes business intelligence architecture and its components. It identifies capabilities and benefits to be derive from it, barriers to its successful implementation, and critical success factors. It identifies BI software vendors, trends and forecast, and ethical considerations. It concludes with a conceptual framework that shows business intelligence as a process that produces intelligence necessary for strategic planning and management, that in turn results to a strategy that creates competitive advantages. This paper is an explorative and descriptive review of literature on Business Intelligence (BI). An exploratory research as the name suggests explores a problem or a situation with the purpose of defining an ambiguous problem. It is undertaken from the perspective of a student in management and of an IT “dummy”. Consequently, the review strategy is to look up the books first, underline terms that are unfamiliar to the reviewer and look them up in books or other resources accessible through the Internet. Sources of data are books...
Words: 7412 - Pages: 30
...ISBN 978‐9948‐03‐638‐8 Q uality Congress Middle East 2 Dubai (7-9 April, 2008) Creating an Architecture of Quality and Excellence in the Middle East: Responsibilities, Challenges and Strategies Proceedings of Congress Edited by Najwa Sami Dham & Syed Aziz Anwar e‐TQM College P.O. Box 71400 Dubai United Arab Emirates (1) ISBN 978‐9948‐03‐638‐8 Table of Contents Foreword ___________________________________________________________________ 6 Professor Mohamed Zairi, Chairman, Quality Congress Middle East 2 ______________________ 6 Research Papers ______________________________________________________________ 7 TQM and its Implementation in Higher Education of Iran _________________________ S.A. Siadat _____________________________________________________________________ M. Mokhtaripour _________________________________________________________________ R. Hoveida _____________________________________________________________________ 8 8 8 8 Quality: From Where to Where? ___________________________________________ 12 Alan Brown ___________________________________________________________________ 12 The Impact of Educational Quality Models on Schools’ Performance in Dubai ________ 20 Kalthoom Al Balooshi ____________________________________________________________ 20 Wafi Dawood __________________________________________________________________ 20 Management Education and Development in the United Kingdom _________________...
Words: 137918 - Pages: 552
