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Behaviorism is a school of thought that was established in the 20th century. It depicts the effects of the immediate environment of someone’s behavior. It has been noted that the immediate association of a person with definite forms of environmental stimuli possesses a great effect on behavior. The organisms’ conditioned response to various stimuli within the environment usually determines the behavioral patterns of a specific group of people. Due to the repetitive association with a particular stimulus, the organism is proportionally affected to the aforementioned facets. This is usually achieved through the existing relation it portrays to the level of intensity of the pain or pleasure involved. To achieve this level of assuredly and accuracy, it is made sure that most of the research is done through laboratory tests using animal experimentation.
The inclination of psychology towards determinism and positivism indicates that mind content is open to any form of scientific inquiry. This is an implication, which scientists are expected to emphasize upon since these forms of behavior are observable in nature. For instance, a domesticated dog will learn to respond from various types of behavior that it is exposed to. This form of achievement can be reached when a particular sound is used by the owner to determine what the dog is in need of and then go ahead to attend to it. Conversely, if the dog is silent, the owner will not know anything. It is the same thing with accountancy profession in that when a student’s behavior is coached towards liking of the course, then it would definitely mean that this student would always attach a certain aspect of nature to the accounting profession. This form of attachment will either be positive or negative in nature and hence will go further to determine whether the student is in liking or generally despises the subject altogether.
Emotions are psycho-physiological aspect, which determines the state of any form of mind. As the mind interacts with both, the environmental and biochemical influences, there is usually an offset in the normal functioning of the mind. In human beings, emotions practically involve expressive behavior, conscious experience, and psychological arousal. Emotions are usually attributed to the various existing aspects, such as temperament, character, disposition, motivation, and personality. Emotions may further be classified into basic and complex emotions, which result from the forms of cultural conditioning, as well as the environmental determinants at large. These emotions are mostly portrayed as forms of irresistible forces, which exert certain forms of sweeping influences on the behavior of man in general. It is believed that people are much more flexible when it comes to dealing with their respective emotions (Travis, 2009).
People can control virtually every aspect that requires different forms of emotional processing, which stipulates how the emotions direct both, the attention and the cognitive appraisals, which are, in turn, used to shape the emotional experiences of persons. It should also be noted that there are always physiological consequences, which are attributed or rather related to various forms of emotions altogether. With all these aspects and other processes whereby people can freely manage their respective, emotions are termed as emotional regulations. The emotion regulations have been linked to mental health as part of the positive outcomes of it. These emotions have positive outcomes, which include, among others, the various relationships, which are brought about as a result of personal satisfactions, improvement in physical health, and general improvement in work performance. Too much emotion is usually harmful to the healthy way of living, thus the need for regulation as a whole.
Some of the ways used for the purpose of regulating emotions involve the shifting of one’s attentions towards other activities, keeping individual minds occupied with different matter, as well as performing regular exercises (Myers, 2011, p. 116). In terms of the accounting profession, it is wise to indicate that the student is supposed to be disciplined and possess self-control. It is noted with great assuredly that accounting profession is rather an involving subject, and it will, thereby, be wise to ease the mind frequently from the normal daily routine, which may translate to monotony altogether.
Personality refers to the different forms of long lasting and distinctive behavior, thoughts, motives, emotions, and so on, which typify how we react and adapt to other people and situations. Personality represents a person’s characteristics, which accounts for consistent patterns of feelings, thinking, and behavior. It may be viewed to be unique and enduring in terms of internal and external aspect of a person’s character, which influences their behavior in different situations. Personality is based on theories, such as trait theory of personality, behavioral theory, humanistic theory, psychoanalytic theory, social cognition theory, and biological theory of personality, among many others.
Personality has some determinant factors as stated below:
(a) Genetic factors. They provide the raw materials for our personality development. They determine the limits of development, upon which people are not allowed to reach or rather access in that matter.
(b) Environmental factor. The environment has some culture that determines our emotions and how we express them. Social class, in which a person grows up, also has an influence on the personality of that particular person in general. It determines how one perceives himself or herself and others.
(c) Gender. It has impacts on the issues concerning the self-esteem. Self-esteem is very critical when it comes to the social life. It should be noted that it has been advisable for people to develop as high self-esteem as possible.
In accounting, the personality of the individual matters a lot in the sense that self-esteem depicts the level of integrity possessed by the accountant in general. It is wise to indicate that organizations or rather firms embark on deploying those accountants who are not only qualified but also very recommendable in terms of their personality altogether.
The memory is part of the brain, which is concerned with the processing of information through encoding, storing, and retrieval of information. The encoding process allows external forms of information to reach to the senses through the various forms of chemical and physical stimuli. In the first stage, information must be changed so that memory may be put into the encoding process. This process, therefore, demands for the memory to always maintain the information over certain periods of time. The third process, which is also the last one, entails the process of retrieval. The information must be located in order for it to be redirected back into the consciousness (Danziger, 2008).
The memory is subdivided into two main categories, short-term memory and long-term memory. The short-term memory allows recall for only short periods of seconds to some few minutes without rehearsal. Its capacity is also limited. On the other hand, the long-term memory can store larger amounts of information. The short-term memory encodes the information acoustically, but the long-term memory encodes it semantically. In accounting, memory is always needed so that calculations, which entail formulas, are remembered and put into use without affecting the quality of the task altogether. Financial statements are very definite in nature, and any form of error might lead to huge losses for the firm altogether. Accounting, thus, requires a high level of memory, which can be used to perform the task perfectly well.
In conclusion, it will be wise to indicate that psychology is generally a wide field that requires keen specialization for comprehension. Psychology ranges from emotional, neuroscience, memory, personality, behaviorism, and the social psychology. One needs to go through each form of branch in order to come into the right terms with the real psychology in that matter.