Social Learning Theory - A. Bandura Research Paper

Social Learning Theory - A. Bandura - Research Paper Example There involves a wide rage of technical aspects that need to be focused and incorporated to achieve the very educational goals of the overall education system. According to Bandura, school must do more than just imparting knowledge in the same old traditional ways, which according to him do not have a thorough influence over the long-term learning of the students. Let the paper first analyze the key points that the Social Learning theory (Ormrod, 2007) revolves around and subsequently, will move towards specific aspects of educational systems that one should incorporate, in order to achieve the highest rate of development in the light of this theory. Social Learning Theory (Ormrod, 2007) primarily advocates the idea that the learning capability of people is because of their observations. When people observe some one practicing something and achieving any kind of results, they like imitating the person’s behavior after a sequence of cognitive processes. This means that imitatin g makes people learn and thus observation is the key element. Moreover, since behaviorist theory and other learning theories like cognitive learning theory also emphasize upon people’s learning due to their abilities of memorizing and retention; social learning theory can play a vital role as a bridge between these theories since this element is mutually found in the mentioned three theories. In addition, the factor of motivation has to be present to make the individual move forward in adopting a behavior and evolving his personality (Learning-Theories, 2008). Furthermore, there are three significant variables, Bandura has put his theory upon and integrated them with proper reasoning. As discussed earlier, firstly behavior is the key element of learning (Ormrod, 2007). The second most important feature is personal variable. The preferences of an individual play a significant part in making them distinguish between what they want to learn and what they should and what they do not want to learn and they should not. Every individual has their own area of interest with a set boundary of ethical values and mores. Imitation and observations are greatly influenced by the values that the individuals hold previously. Third important variable is the environmental events that take place. This incorporates the answers to questions like what kind of an event is taking place, how frequently and how much the recipient is involved. Thus, according to Bandura, all these factors have a collective effect over the personality development of the individuals (Frick, 1991). Educators play a significant role in making the students realize that all of them can learn anything at any point in time and in any stage of their lives. Since, every individual possesses different qualities and even each one of them has their particular bent of mind to learn according to their own capacities, the focus should be on the factor of motivation. Thus, educators should primarily try to bring a bout the motivation factor in their students at first because if motivation were not present, individual learning process would hinder a lot (Books, 2010). Secondly, educators must try knowing about the specific learning trends of every student. This connotes that some students are visual learners, some are auditory learners, and some learn through simulations and not by any other means. Once, the educators have a grip on these aspects, they can move on while focusing over

Explain connection between the issue(A suggested ban on audit firms Essay

Explain connection between the issue(A suggested ban on audit firms providing non-audit services)and confidence in the role of a - Essay Example Al., 1999). It can be recognised from the above description that the roles and responsibilities of an auditor are concentrated on the execution of the auditing process including the ethical aspect of independence. However, certain real life evidences have revealed the fact that numerous auditing firms are engaged in serving their clients with non-auditing services which consequently have an affect on the quality and the effectiveness of the process. The paper shall, thereby, be focussed on the study of the roles and responsibilities of the auditor in the present scenario. Additionally, the paper shall also tend to identify the impact of the non-auditing services rendered by auditors on the quality and effectiveness of the auditing services in the UK business environment. Roles and Responsibilities of Auditors From the legal point of view, any company with limited liability should compel the auditing process before the presentation of their annual accounts in order to confirm the erad ication of any misstatement in the financial statement of the company(s). Therefore, the roles and responsibilities of the auditor(s) are to examine the financial statements of the client’s company and ensure that the audited statements are mostly free from the mispresentation if not entirely. In other words, it is the responsibility of the auditor(s) to provide â€Å"reasonable assurance† to the conclusion that the financial statements presented by the company are at large free from any kind of material mispresentation occurring due to fraudulence or error. Apart from these responsibilities the auditors are also liable to communicate their viewpoints to the stakeholders which again call for an ethical behaviour from the end of the auditor (Green Paper, 2010). However, as revealed from various researches and studies, the focus of auditors, today, are inclined more towards the minimisation of risks occurring during the preparation of the financial statements. As quoted by the European Commission, the implication of auditing has been shifting from a verification based approach to a risk based approach raising certain major limitations on the part of the auditing process. For instance, the recent banking crisis was an example which apparently depicted the affect of this changing concept of auditing on the quality aspect and on the aspect of effectiveness as well (Green Paper, 2010). It is worth mentioning that the role practised by the auditors at present are inclined to be focussed majorly on the non-auditing services, (i.e. the eradication of risk of misstatement arising during the completion of the financial statements) rather than the auditing services which are centred on the evaluation of the financial statements presented by the company. The Impact of Non-Auditing Services Practised by Auditing Firms in the UK In the present day phenomenon, the practise of Non-Auditing Services by the auditors have gained a considerable amount of reaction fro m the global business environment, especially after the fall down of Enron. The reason of the dismissal according to a group of researchers is the impact of Non-Auditing Services on the aspect of auditor independence. On the contrary, a separate group of researchers state that the Non-Auditing Services in real life practises are beneficial for the auditors. According to the