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1

Reconciled with complexity in research on cognitive systems

100%

Rączaszek-Leonardi J.

Avant

|

2016

|

vol. 7

|

issue 2

EN

The causes of human behavior cannot be simple. Every move we make has a nested hierarchy of causes that affect its direction, timing and form. The billiard-ball type of causality that is usually assumed to explain human action cannot give sufficient justice to this complexity. In this paper, I point to those perspectives that respect the complexity of cognitive systems and recognize that cognition involves changes on many nested time scales and in many ne- sted systems. A brief overview of methods that are suitable for dealing with such interaction-dominant complex systems is presented and used as a back- ground for describing a specific research program with the aim of clarifying the role of language as one of the nested factors shaping cognition. I illustrate this endeavor with two studies: one concerning the development of language as interaction control and another detailing how language may shape cogni- tive processes on several timescales. Reconciliation with complexity leads us to ask slightly different questions and expect different answers than when using simplified componential models of cognition and helps demarcate the limits of predictability.

2

Reconciled with complexity in research on cognitive systems

100%

Rączaszek-Leonardi J.

Avant

|

2016

|

vol. 7

|

issue 2

EN

The causes of human behavior cannot be simple. Every move we make has a nested hierarchy of causes that affect its direction, timing and form. The billiard-ball type of causality that is usually assumed to explain human action cannot give sufficient justice to this complexity. In this paper, I point to those perspectives that respect the complexity of cognitive systems and recognize that cognition involves changes on many nested time scales and in many ne- sted systems. A brief overview of methods that are suitable for dealing with such interaction-dominant complex systems is presented and used as a back- ground for describing a specific research program with the aim of clarifying the role of language as one of the nested factors shaping cognition. I illustrate this endeavor with two studies: one concerning the development of language as interaction control and another detailing how language may shape cogni- tive processes on several timescales. Reconciliation with complexity leads us to ask slightly different questions and expect different answers than when using simplified componential models of cognition and helps demarcate the limits of predictability.

3

Financial reporting in the light of the systems approach and social sciences methodology. The conceptual frameworks perspective

58%

Nowak W. A.

Zeszyty Teoretyczne Rachunkowości

|

2018

|

issue 99(155)

41-64

EN

The keynote topic of this paper encompasses the process of financial reporting seen as a research process in the sense of social sciences methodology, from the perspective of the systems approach. Attention is focused on the cognitive aspect of conceptual frameworks for financial reporting. The paper aims to examine whether a conceptual framework can be a theory for financial reporting. The research method is based on a foundational approach under the qualitative research method, encompassing descriptive and analytic approaches. There are two basic hypotheses: (a) a conceptual framework for financial reporting represents the systemic aspect of an economic entity and its social component, and (b) the conceptaul framework for financial reporting defines an irreplaycable way of doing this, indicating that a unit of the medium of exchange (money) must be used for measurement purposes, as an adequate flow of the meduium of exchange is essential to maintain openess of the system, and the usefulness of the representation for shaping that openness depends on the use of that particular unit of measurement. The aim has been successfully performed, and both hypotheses have been positively verified. This gives a new perspective on financial reporting and its conceptual framework, in scientific, social and economic terms.

PL

Zasadniczym tematem artykułu jest proces sprawozdawczości finansowej, ujmowany z perspektywy podejścia systemów jako proces badawczy w sensie metodologii nauk społecznych. Koncentracja następuje na kognitywnym aspekcie ram konceptualnych sprawozdawczości finansowej. W artykule odkrywa się naukowy aspekt ram konceptualnych sprawozdawczości finansowej oraz określa ich głęboką rolę w systemach działania społecznego, realizujących procesy poznawcze i regulacyjne. Z poznawczego punktu widzenia autor artykułu zmierza do zbadania, czy ramy konceptualne mogą być teorią sprawozdawczości finansowej. Przyjęta metoda bazuje na podejściu fundamentalnym w ramach badań jakościowych, obejmując podejścia deskryptywne i analityczne. Sformułowano dwie hipotezy bazowe: (a) ramy konceptualne sprawozdawczości finansowej służą odwzorowaniu systemowego aspektu podmiotu gospo-darującego oraz jego składnika społecznego, oraz (b) ramy konceptualne sprawozdawczości finansowej określają niezastępowalny sposób tegoż odwzorowania, wskazując, że dla celów pomiaru musi być użyta jednostka medium wymiany (pieniądz), jako że adekwatny przepływ medium wymiany (pieniądza) jest nieodzowny dla utrzymania otwartości systemu, zaś użyteczność odwzorowania dla kształtowania tej otwartości warunkowana jest zastosowaniem tej właśnie jednostki miary. Zamierzony cel został pomyślnie zrealizowany i obydwie hipotezy pozytywnie zweryfikowane. Daje to nową perspektywę spojrzenia na sprawozdawczość finansową i jej ramy konceptualne, zarówno w aspekcie naukowym, jak i społecznym oraz ekonomicznym.

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2 Avant

1 Zeszyty Teoretyczne Rachunkowości

2 Rączaszek-Leonardi J.

1 Nowak W. A.

1 2018

2 2016

Reconciled with complexity in research on cognitive systems

Reconciled with complexity in research on cognitive systems

Financial reporting in the light of the systems approach and social sciences methodology. The conceptual frameworks perspective