Saturday 17 August 2024

Using chatpdf to study an article: a note on accounting (note 3)

Using chatpdf to study an article: a note on accounting (note 3)


The following is my test of the capability to chatpdf.com to support literature review on an article, in this case related to Accounting study(The name of the article is: "Memories lost: A history of accounting records as forms of projection"). Altogether, there are five findings.


Finding 1: on research gaps

My first question: "Does the article hint at certain research gaps that are addressed in the article?"

The reply from chatpdf is: "Yes, the article does hint at certain research gaps that it aims to address. It emphasizes the need for a comparative analysis of different historical norms of recording and validating transactions, particularly in the context of accounting practices. The authors critique existing approaches that either generalize across time and space or focus solely on the specificity of individual historical cases. They propose using Haydu’s reiterated problem-solving model to explore the continuities and contrasts between different periods, which allows for a deeper understanding of how accounting practices evolve and influence societal norms.

Additionally, the article suggests that while accounting has traditionally been viewed as a social practice, the increasing automation and internalization of accounting records, particularly with blockchain technology, may require a reevaluation of how we study its social dimensions. This indicates a gap in understanding the implications of technological advancements on the sociality of accounting practices, which the authors seek to explore further 6, 13."


Finding 2: on theories

My second question: "What theories have been employed in the discussion by the writers?"

The reply from chatpdf is: "The authors employ several theories in their discussion, primarily focusing on the following:

  1. Haydu’s Temporal Approach: This approach is central to the authors' comparative analysis. It emphasizes the importance of examining different time blocks to understand the uniqueness of each era and the long-term trajectories of specific issues. Haydu's method allows the authors to explore how recurring problems are solved across different historical contexts, thereby shedding light on the transformations of accounting over time 66.

  2. Stiegler’s Theory of Transindividuation: The authors draw on Stiegler’s concept to analyze the relationship between technology and memory, particularly in the context of accounting. Stiegler's theory posits that memory is prosthetic and shaped by technological practices, which is relevant for understanding how accounting systems influence the organization of time and memory forms 55.

  3. Sociomateriality: The discussion incorporates the theory of sociomateriality, which examines the interplay between social practices and material artifacts. This theory helps the authors explore how accounting practices are influenced by and, in turn, influence social interactions and organizational structures 25.

  4. Actor-Network Theory (ANT): While not explicitly named, the authors reference concepts related to ANT, particularly in discussing the integration of governance and sociocultural dimensions of accounting. This theoretical framework helps in understanding the complex relationships between various actors (human and non-human) involved in accounting practices 2.

These theories collectively provide a robust framework for analyzing the evolution of accounting practices and their implications for memory and social organization."


Finding 3: on research methods

My third question: "What research methods have been employed in the discussion by the writers?"

The reply from chatpdf is: "The authors employ a theoretical historical lens as their primary research method. This approach focuses on understanding the underlying mechanisms that drive historical developments and the intricate relationships between various factors and processes. Here are some specific aspects of their research methods:

  1. Comparative Analysis: The authors juxtapose two distinct historical instances of accounting practices—early double-entry bookkeeping (DEB) and blockchain technology (BC). This comparative method allows them to explore the evolution of accounting as a recording technology and its implications for memory formation across different time periods 25.

  2. Historical and Technical Literature Review: The authors draw from historical and technical literature to elucidate the protocol-related attributes of early DEB and BC. This literature review helps them understand the norms of recording and validating transactions in both periods, providing a foundation for their analysis 5.

  3. Conceptual Framework Development: By integrating theories such as Haydu’s temporal approach and Stiegler’s theory of transindividuation, the authors develop a conceptual framework that guides their analysis of the relationship between accounting practices and memory. This framework allows them to craft inductive conjectures based on their comparative analysis 65.

  4. Focus on Norms and Frameworks of Feasibility: The authors emphasize the importance of established norms and frameworks that influence how accounting records are produced and interpreted. They analyze how these norms evolve in response to changing socio-technical contexts, which adds depth to their exploration of accounting's role in shaping memory and social organization 56.

Overall, the combination of comparative analysis, literature review, and theoretical framework development enables the authors to address the research gaps identified in the discussion and provide insights into the evolution of accounting practices."


Finding 4: on research philosophy

My fourth question: "Are there any indications that the research methods used in the discussion are linked to certain research philosophy stances?"

The reply from chatpdf is: "Yes, the research methods employed in the discussion are indicative of certain research philosophy stances, particularly those aligned with constructivism and interpretivism. Here are some key points that illustrate this connection:

  1. Constructivism: The authors' focus on the historical and contextual factors that shape accounting practices suggests a constructivist approach. Constructivism posits that knowledge and meaning are constructed through social processes and interactions. By examining how different accounting systems (early double-entry bookkeeping and blockchain) influence and are influenced by societal norms and memory, the authors highlight the co-creation of knowledge within specific historical contexts 15.

  2. Interpretivism: The use of a theoretical historical lens and the emphasis on understanding the meanings and implications of accounting practices reflect an interpretivist stance. Interpretivism seeks to understand the subjective experiences and interpretations of individuals within their social contexts. The authors analyze how accounting records serve not only as financial documents but also as tools for shaping collective memory and social relations, which aligns with the interpretivist focus on meaning-making 55.

  3. Historical Contextualization: The comparative analysis of different historical periods and the exploration of how norms and practices evolve over time indicate a historical contextualization approach. This aligns with a philosophy that values the significance of historical events and social structures in shaping current practices, which is often associated with critical realism. While the authors do not explicitly identify as critical realists, their attention to the interplay between social practices and material artifacts suggests an awareness of the underlying structures that influence accounting practices 65.

Overall, the research methods used in the discussion reflect a blend of constructivist and interpretivist philosophies, emphasizing the importance of context, meaning, and the co-construction of knowledge in understanding the evolution of accounting practices."


Finding 5: on practical value

My fifth question: "Do the findings of the study offer any practical value in the realm of Accounting?"

The reply from chatpdf is: "Yes, the findings of the study offer several practical values in the realm of accounting, particularly in the following areas:

  1. Understanding Technological Impact: The study highlights how different accounting technologies, such as early double-entry bookkeeping (DEB) and blockchain, influence the organization of time and memory in accounting practices. This understanding can help accounting professionals and organizations better navigate the implications of adopting new technologies, ensuring that they leverage these tools effectively to enhance their accounting processes and decision-making 313.

  2. Revisiting Norms and Practices: By examining the historical evolution of accounting norms and practices, the study encourages practitioners to reflect on their current accounting frameworks. This reflection can lead to a reassessment of existing practices, fostering innovation and adaptation in response to changing socio-technical contexts. Understanding how norms shape accounting can help organizations align their practices with contemporary expectations and regulatory requirements 53.

  3. Enhancing Memory and Decision-Making: The findings emphasize the role of accounting records in shaping collective memory and guiding decision-making processes. By recognizing the performative effects of accounting’s visual properties, practitioners can improve how they present and interpret financial information, ultimately enhancing stakeholder understanding and engagement 23.

  4. Informing Policy and Governance: The study's insights into the relationship between accounting practices and societal norms can inform policymakers and regulators about the implications of accounting standards and practices. Understanding how accounting shapes and is shaped by social contexts can lead to more effective governance frameworks that promote transparency, fairness, and accountability in financial reporting 13.

  5. Encouraging Interdisciplinary Approaches: The integration of theories from sociology, technology studies, and history into accounting research encourages a more interdisciplinary approach to accounting practice. This can lead to richer insights and more holistic solutions to complex accounting challenges, fostering collaboration between accounting professionals and experts from other fields 56.

Overall, the study's findings provide valuable insights that can enhance the practice of accounting, inform policy decisions, and promote a deeper understanding of the evolving role of accounting in society."


Some overall evaluation comments

The replies from chatpdf adequately demonstrate that it has good application skill in Research Methods, including literature review. As  such, this AI tool is very useful to support students' learning on Research Methods, including literature review. This account of the test on an academic article from the Journal of Accounting, Organizations and Society is particularly informative to Accounting students.


Reference: a collection of blog notes on using chatgpt for research purpose.



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