Accounting

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The Humanistic Perspective
Humanistic is a term coined in the mid-twentieth century relating to the study of the
absolute self; an approach that emphasizes on the uniqueness of individuals, based on their
emotions, capabilities, and their own drive and free-will in the search of self-actualization
(Maslow et al.). Central to this approach is Abraham Maslow who proposed that individuals are
often stimulated by their hierarchy of needs and Carl Rogers who further viewed the internal
biological drive of individuals as the force towards self-actualization. The humanistic perspective
is one of the most rational viewpoints in psychology.
Essentially, this viewpoint endorses the amalgamation of mindfulness into behavior.
Rejecting the dehumanizing assumptions of the behaviorist and psychodynamic perspective, the
humanistic approach recognizes the complexity of human behavior, an aspect whose individual
features cannot be wholly determined scientifically (Berger). Maslow theorized that humans
have free will; a personal agency to make own decisions without necessarily following the
already deterministic rules of science (Maslow et al.). For example, a humanistic perspective
would encourage an accountant looking to set up an office in a new area to critically research the
individual needs and wants of his target customers, and find what is needed. Whatever it will
take for the targeted audience to achieve self-actualization is what the accountant must then
maximize on. This is symmetrical to the common concept of client-centered servicing.
Secondly, the humanistic perspective brought to light a new approach to understanding
human nature, creating an even wider range of effective methods for psychotherapy. Human
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beings are not only stimulated by rewards or punishments, but by their own basic needs.
Otherwise, nobody would need to wake up to do anything with the absence of need (Maslow et
al.). For example, the act of punishing a child in order to influence their behavior is often
stimulated by the parent’s need to have well-behaved children. Similarly, in family therapy,
individuals are able to communicate in order to strengthen their bonds while going through hard
times such as the loss of a child. While the loss of money can lead to the acquisition of an
accountant, the basic need to always protect money and keep it safe further endorses the action
of hiring one.
Concisely, the humanistic perspective is quite rational and sensible in explaining why
humans do what they do. Free will and the need for self-actualization still lie at the basis of every
action, despite the environmental, cultural, evolutionary or biological orientation. Since every
individual has a hierarchy of needs they seek to fulfill every day, Abraham Maslow and Carl
Roger’s humanistic perspective is still a timely approach to psychology.
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Works Cited
Berger, Peter L. Invitation to sociology: A humanistic perspective. Open Road Media, 2011.
Maslow, Abraham Harold, Robert Frager, and James Fadiman. Motivation and personality. Vol.
2. New York: Harper & Row, 1970.

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