A Theoretical Framework for the Unintended Effects of Accounting Standards Reforms

A REVIEW AND CRITIQUE OF COMMANDER THEORY

International Journal of Accounting & Finance Review ◽

10.46281/ijafr.v6i2.1081 ◽

2021 ◽

Vol 6 (2) ◽

pp. 74-80

Author(s):

Il-woon Kim ◽

Phillip C. James

Keyword(s):

Accounting Standards ◽

Theoretical Framework ◽

Jel Classification ◽

Entity Theory

The development of accounting was marked by three key theories namely: the proprietary theory, the entity theory and the fund theory. The commander theory was subsequently introduced to address the criticisms of the previous theories. This paper, therefore, outlines the history and development of the commander theory, it also outlines the essence of the theory and discusses general criticisms levied against it. Despite some apparent weaknesses of the commander theory, one of which is that it is in-ward focused, there-by ignoring those outside the firm, it is simultaneously argued that the commander theory should be viewed as a significant theoretical framework in the formulation of accounting standards. JEL Classification Codes: M41.

Download Full-text

Mind wandering as data augmentation: How mental travel supports abstraction

Behavioral and Brain Sciences ◽

10.1017/s0140525x1900311x ◽

2020 ◽

Vol 43 ◽

Author(s):

Myrthe Faber

Keyword(s):

Machine Learning ◽

Data Augmentation ◽

Mental Content ◽

Mind Wandering ◽

Theoretical Framework ◽

Important Addition

Abstract Gilead et al. state that abstraction supports mental travel, and that mental travel critically relies on abstraction. I propose an important addition to this theoretical framework, namely that mental travel might also support abstraction. Specifically, I argue that spontaneous mental travel (mind wandering), much like data augmentation in machine learning, provides variability in mental content and context necessary for abstraction.

Download Full-text

Adaptive and Maladaptive Neural Plasticity Due to Facial Nerve Palsy

Zeitschrift für Psychologie ◽

10.1027/2151-2604/a000244 ◽

2016 ◽

Vol 224 (2) ◽

pp. 102-111 ◽

Cited By ~ 1

Author(s):

Carsten M. Klingner ◽

Stefan Brodoehl ◽

Gerd F. Volk ◽

Orlando Guntinas-Lichius ◽

Otto W. Witte

Keyword(s):

Facial Nerve ◽

Neural Plasticity ◽

Cortical Plasticity ◽

Brain Plasticity ◽

Motor Nerve ◽

Predictive Coding ◽

Theoretical Framework ◽

Cortical Reorganization ◽

Nerve Lesion ◽

Peripheral Facial Palsy

Abstract. This paper reviews adaptive and maladaptive mechanisms of cortical plasticity in patients suffering from peripheral facial palsy. As the peripheral facial nerve is a pure motor nerve, a facial nerve lesion is causing an exclusive deefferentation without deafferentation. We focus on the question of how the investigation of pure deefferentation adds to our current understanding of brain plasticity which derives from studies on learning and studies on brain lesions. The importance of efference and afference as drivers for cortical plasticity is discussed in addition to the crossmodal influence of different competitive sensory inputs. We make the attempt to integrate the experimental findings of the effects of pure deefferentation within the theoretical framework of cortical responses and predictive coding. We show that the available experimental data can be explained within this theoretical framework which also clarifies the necessity for maladaptive plasticity. Finally, we propose rehabilitation approaches for directing cortical reorganization in the appropriate direction and highlight some challenging questions that are yet unexplored in the field.

Download Full-text