This term is derived from work in sociology that regards society as a single system of interrelated elements, nth each element of social life serving a specific uncton and the role of the researcher Leing to over the nature of those ch. which is aseainting ainstream functions. This is similar to muc rimarily concerned with the functioning of accounting such work starts from an objective view of society, regards individual behaviour as deterministic, uses empirical observation and a positive research methodology.