Mat Ali is a Professor of Accounting at the University of Southeast Asia. During a Research Methodology class, he teaches his students about Behavioral Approach (BA) to accounting theory. By referring to Belkaoui (2012), he explains that BA concerns with the broader sociological implications of accounting numbers and the associated actions of key players as they react to accounting information. Assume you are one of his students and currently is pursuing a master degree. Discuss any FOUR (4) situations to apply BA if you wanted to undertake accounting research.