The scientific method is a set of techniques used by the scientific community to investigate natural phenomena by providing an objective framework

in which to make scientific inquiry and analyze the data to reach a conclusion about that inquiry. Steps of the Scientific Method The goals of the scientific method are uniform, but the method itself is not necessarily formalized among all branches of science. It is most generally expressed as a series of discrete steps, although the exact number and nature of the steps varies depending upon the source. The scientific method is not a recipe, but rather an ongoing cycle that is meant to be applied with intelligence, imagination, and creativity. Frequently, some of these steps will take place simultaneously, in a different order, or be repeated as the experiment is refined, but this is the most general and intuitive sequence:
1. Ask a question – determine a natural phenomenon (or group of

phenomena) that you are curious about and would like to explain or learn more about, then ask a specific question to focus your inquiry.
2. Research the topic – this step involves learning as much about

the phenomenon as you can, including by studying the previous studies of others in the area.
3. Formulate a hypothesis – using the knowledge you have gained,

formulate a hypothesis about a cause or effect of the phenomenon, or the relationship of the phenomenon to some other phenomenon.
4. Test the hypothesis – plan and carry out a procedure for testing

the hypothesis (an experiment) by gathering data.
5. Analyze the data – use proper mathematical analysis to see if the

results of the experiment support or refute the hypothesis. If the data does not support the hypothesis, it must be rejected or modified and re-tested. Frequently, the results of the experiment are compiled in the form of a

• objective – the scientific method intends to remove personal and cultural biases by focusing on objective testing procedures. falsifiable – the hypothesis should be something which can be proven incorrect by observable data within the experiment. .lab report (for typical classroom work) or a paper (in the case of publishable academic research). pertinent – all steps of the process should be focused on describing and explaining observed phenomena. parsimonious – only a limited number of assumptions and hypothetical entities should be proposed in a given theory. it emphasizes a number of traits to insure that the results it gets are valid to the natural world. It is also common for the results of the experiment to provide an opportunity for more questions about the same phenomenon or related phenomena. even in rare cases where the hypothesis is that one of the broader laws is incorrect or incomplete. as stated in Occam's Razor. consistent – the laws of reasoning should be used to make hypotheses that are consistent with broader.) • • • • reproducible – the test should be able to be reproduced by other observers with trials that extend indefinitely into the future. which begins the process of inquiry over again with a new question. or else the experiment is not useful in supporting the hypothesis. Key Elements of the Scientific Method The goal of the scientific method is to get results that accurately represent the physical processes taking place in the phenomenon. To that end. • • observable – the hypothesis presented should allow for experiments with observable and measurable results. currently known scientific laws. the hypothesis should be composed to challenge only one such law at a time. (This aspect was most prominently illuminated by the philosopher of science Karl Popper.

inconsistencies. and unnecessary complications.It is useful to keep these traits in mind when developing a hypothesis and testing it is useful to reflect regularly on the ways in which that work exemplifies the principles of the scientific method.htm . http://physics. Conclusion Hopefully this introduction to the scientific method has provided you with an idea of the significant effort that scientists go to in order to make sure their work is free from bias.about. When doing your own work in physics. as well as the paramount feat of creating a theoretical structure that accurately describes the natural world.

Rather. John Smith is moral.According to traditional logic. However. however. If the truth of the premises is admitted. the conclusion must be affirmed if the premises are true. then the conclusion must also be admitted as true. Therefore. deductive arguments are ones wherein the conclusion validly follows from the premises. For example: All humans are mortal. Generally speaking. . that this support is weak. Valid ones follow certain rules of reasoning. Therefore. This means that the conclusion is supported by the other propositions. John Smith is human. For example: Some dogs are ill-behaved. It is incorrect to suggest. This example is a simple valid deductive argument because the conclusion is necessarily drawn from the premises. all animals are ill-behaved. Sometimes. it is impossible for the premises to be true and for the conclusion to be false. The purpose of the premises is to establish the truth of the conclusion. Some statements that look like the above example are not necessarily valid deductive arguments. there are some key concepts that give clues as to which type the argument is. All dogs are animals. the conclusion is a proposition that follows from other propositions. it is difficult to determine which category an argument might be in. arguments can be either inductive or deductive. In deductive argumentation. called premises. The most important form of a deductive argument is that of the syllogism.

" has allowed us to describe the rate of fall of all objects we have observed. you say "that is weak induction" when your particular world view does not allow you to see that the conclusions are likely given the premises. It might appear the same as the one previously written. At speeds we normally experience. Even though deduction aims at producing true. "the gravitational force between two objects equals the gravitational constant times the product of the masses divided by the distance between them squared. Alternatively. the conclusion will be false. If one of the premises is false.This is an invalid deductive argument. The conclusion of this argument is not absolutely certain. The idea is that you say "this is an example of strong induction" when you would decide to believe the conclusion if presented with the premises. valid conclusions.) Deductive reasoning does not grant new knowledge. Newtonian mechanics holds quite . Strong and weak induction The words 'strong' and 'weak' are sometimes used to praise or demean the goodness of an inductive argument. even given the premise. Therefore: The gravitational force between two objects equals the gravitational constant times the product of the masses divided by the distance between them squared. (Experience tells us that there are animals that are not ill-behaved. but instead clarifies concepts that we may already know something about. however it breaks certain logical rules. it does so only based on prior knowledge of the truth of its premises. [edit] Strong induction The equation.

Not all pictures are hung from nails. the premise as stated would usually lead to the conclusion given. moreover. in most cases that we experience. the Newtonian system is not accurate and the conclusion in that case would be false. we are logical in calling this argument an instance of strong induction. Past preferences are valid indicators of present and future preferences. Bases of normative decision theory The general concepts of axiomatic or normative decision theory formalize and rationalize the decision-making process. but they rely on different kinds of premises. since. Therefore: All pictures hang from nails. science and the humanities. But at speeds approaching that of light. Here. [edit] Weak induction Consider this example: I always hang pictures on nails. However. Normative decision theory depends on the following assumptions: 1. Inductive and deductive reasoning are two basic kinds of reasoning used in math. not all pictures are hung. It's easy to confuse the two. . the link between the premise and the conclusion is very weak. it is even fairly likely that the conclusion is false.well. Thus we say that this argument is an instance of weak induction. Not only is it possible for the conclusion to be false given the premise.

People are able to process decision information correctly. Since people usually do not behave in ways consistent with axiomatic rules. The practical application of this prescriptive approach (how people actually make decisions) is called decision Normative and descriptive decision theory Most of decision theory is normative or prescriptive.. People correctly perceive the values of the uncertainties that are associated with the outcomes of decision alternatives.answers. assuming an ideal decision maker who is fully informed. 8. http://www. attempting to describe what people will . and aimed at finding tools. there is a related area of study. and the resulting decision situation structural model is well formed and complete. i. The most systematic and comprehensive software tools developed in this way are called decision support systems. each of which may have uncertain outcomes. leading to violations of optimality. 4.e. 3. 5. it is concerned with identifying the best decision to take. People make decisions without being so overwhelmed by the complexity of actual decision situations that they would necessarily use suboptimal decision strategies. 7. People are able to assess decision situations correctly. 6.2. methodologies and software to help people make better decisions. called a positive or descriptive discipline. often their own. Real decision situations provide people with decision alternatives that allow them to express their true preferences. People make decisions that accurately reflect their true preferences over the alternative courses of action. and fully rational. able to compute with perfect accuracy. People accept the axioms that are assumed to develop the various normative theories.

The different accounting theory methods have impacted on the development of accounting rules. it is obvious to see the accounting theory and its role in developing accounting postulates. That is. Conclusion As discussed above. In addition to define the objectives of financial accounting and reporting. principles so that it can develop objectives. I will discuss what are theory. normative and positive theories in accounting and the present normative accounting theory of . descriptive. In effect. and produce a series of different prescriptions or predictions about All fields of knowledge have theories to base its practices. it is obvious that the development of sound practices in the future depends on the accounting theory used and its effectiveness in terms of robust evaluation of theoretical methods based on sound criteria and apply appropriate theories to develop accounting practice in the future domestically and internationally. http://bizcovering. the two fields are closely linked. nature and role of accounting. In this essay. accounting principles and accounting techniques. Since the normative. theoretical concepts.actually do. allowing for further tests of the kind of decision-making that occurs in practice. accounting theory. Furthermore it is possible to relax the assumptions of perfect information. theories play a crucial role in formulating postulates. rules. operational practices and their evolution on a historical basis. rationality and so forth in various ways. procedures and methods to continue to revise the methods based on the development of theories. optimal decision often creates hypotheses for testing against actual behaviour.

I will discuss accounting postulates.conceptual framework. social science. The most important utility of theories in any field of inquiry is that it is a source of new knowledge as they change with new insights by continuous research in any particular field by the researchers who are acknowledged by the profession because of their expertise. concepts and principles. The theories in general are composed of words and symbols and do not have a physical form. . which are based on accounting theories. accounting needs theories so that it can develop new knowledge continually as in other fields such as science. experience and knowledge in that field. symbols and hypothetical principles which is a reference point in field of knowledge. This applies to accounting also. As well. integrity. The Purpose of Theory The purpose of theory plays an important part in any field. psychology etc. In this context. The Definition of Theory In my view the theory means a set of coherent principles. concepts.

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