4 Theory Construction Part A 15 marks Susan recently completed a degree in accounting and was recruited by as an assistant accountant in a private firm. Her supervisor gave her a worksheet to calculate activity-based costs, which will be used in calculating the price of products. Susan entered costs for various activities as well as non-financial data for relevant activity drivers. She used the worksheet because the firm has been using that method for the last ten years. Susan's colleague Teresa calculates the company payroll using another worksheet which contains data for hours worked as well as rates for pay, tax and superannuation. Required i) Briefly outline whether Susan's behavior is explained by descriptive pragmatic theory or psychological pragmatic theory [3 marks] ii) Explain which type(s) of measurement Teresa is using [3 marks] Part B Joyce is conducting a research project relating to a new accounting standard. She obtains data for 500 large listed companies. Ben decides to examine the same issue through interviews with about 20 members of the profession who have more than 10 years of experience in preparing financial reports. Required Distinguish between the two types of research undertaken by Joyce and Ben in terms of: i) Ontology or beliefs about reality [3 marks] ii) Epistemology or how we acquire knowledge [3 marks] iii) Methodology or general approach to inquiry [3 marks]