Sample Essay on:
Facts and Claims in Different World Dimensions in the Context of Positive Accounting Theory

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Essay / Research Paper Abstract

This 3 page paper looks at three world dimensions; the physical world, the social world and the individual world considering the differences between facts and claims in each of these dimensions before looking at the way that this can be linked to positive accounting theory. The bibliography cites 3 sources.

Page Count:

3 pages (~225 words per page)

File: TS14_TEworlddim.rtf

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Unformatted sample text from the term paper:

corporate governance. When considering the way that the world is perceived there are likely to be differences between what are facts and claims. Deriving his ideas from Popper, Habermas develops a schema where there are three world dimensions; the physical world, the social world and the individual world, each of these can be seen as having differing perspectives in terms of facts and claims (Aboulafia, 1995). The physical world is as it sounds, one that is made up of artefacts and objects. There are clear facts for a firm, it is a fact that they make certain products, just as it is a fact that the process may have specific outputs such as carbon emissions. However, claims are often presented as facts, and in some cases facts may be presented as claims, especially where aspects of science are concerned. Claims may be as simple as a claim made about a product being the best, the cheapest or the most desirable. Claims may also be seen regarding the impact that a product will have on the quality of life, or on the environment are also potential claims. However, one controversial area ma be seen as the issue of greenhouse cases gases and global warming. This has been seen by many as a claim rather than a fact, arguing that there is insufficient proof, it was this reasoning that saw the government in the US refuse to ratify the Kyoto Protocol for many years. The causes of global warming are not generally accepted and are seen by most as fact, but this is a grey area and becomes a matter of perspective depending in whether the observer views the proof as being sufficient. The social world is that which concerns the way individuals and society interacts, it is made up of ...

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