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Accounting & And Contemporary Issues

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How can the positive analyses in the process of accounting support the achievement of the numerous scientific purposes?

How do the investigation of the hypothesis, surveillance in a specific pattern of research as recommended by Kuhn can help in rectifying definitely optimistic accounting?

How the numerous aspects of ontology and epistemology can is impactful on the specific research program?




The concerned study discovers the perilous evaluation of “Half a Defense of Positive Accounting Research”, which is a journal article written by Paul V Dunmore. The concerned paper investigates the overall optimistic methodologies with respect to the study by considering accounting in the paper. In relevance, the current segment is a precipitate of the article, the research questions that have been established, the fundamental outline of the study, the restrictions and the importance of the article and a wholesome forecasting of the article that has been considered. 

This section explains the idea of positive accounting with respect to the base of the research that unrestrictedly tries to establish varying contributory descriptions of the attitude of human beings with regards to the accounting context. Additionally, the current research even evaluates the ontology and the epistemology of the research study (Deegan 2013). In particular, the foundation of the hypothesis diagnosis is discovered to be very feeble and this is seemingly comparable to the production process of Popper. The uncomplicated challenges comprise of the influential foundation of the differentiated fundamental models that needs to be scrutinized, dismissed dependency on the genuineness of the investigations of the hypothesis, no variations with regards to the statistics that are numerical limits that are diversified, inadequate imitations to ensure that there is assurance in the interpretations as well as making use of the principles and fundamentals to investigate the information that are qualitative rather than the descriptions (Jaggi 2015).


Summary of the Article

The paper that is taken into account is “Half a Defense of Positive Accounting Research”, which analytically diagnoses the ontology and the epistemology of the specific researches that are deemed optimistic. The journal even imitates the process in which the current process of research that are relevant to accounting does not play with respect to the requirements for starting the assorted research mechanism accurately (Guan 2014). The scrutiny of the journal focuses on the optimistic components of the analysis that essentially tries to improve the several theoretical explanations of the attitude of human beings with respect to the accounting. Additionally, the journal even gives efficient examinations of the several factors that are behind a particular human attitude during the communications in vast business firms. It is seen that the communications among the employees are substituted with mechanisms that are not humanly in nature for obtaining the relevant data that are significant for the decision making process for an industry. The journal discovers analysis that is serious in nature about the research projects that are theoretical in nature (Chiapello 2016). These projects have the quality of forecasts that are ontological and epistemological and identify insufficiencies that are related to a particular accounting research. This aids in limiting the use of optimistic participation to several large projects. The current journal again discovers the researches that are scientific in nature and within this time the theoretical enquiries are initiated for the process of research hypothesis foundation. The paper in the later part describes specifically the relevant happenings of the analysis that is found to be optimistic. The journal piece tries to highlight the crucial mechanisms of technical ontology and epistemology that shows the establishment of the hypothesis investigations and the explanations in the way in which the fundamentals are framed (Ball, Kothari and Nikolaev 2013).

The next section of the paper discusses about the qualitative aspects of the researches that are optimistic in nature to discover the factors that sufficiently includes the improvement of the initial understanding of a specific incidence before starting the qualitative explanation process. It is seen that the surplus justification and purpose of starting the research that are qualitative is important for the review of the hypothesis (Engle and Hunton 2015). It is for this outcome that the rationale along with the restrictions of the established statistical conjectures is therefore scrutinized and the impact on the optimistic researches is even examined in full aspect. Furthermore, research journal research even wraps all the requirements of an efficient research program that is positive in nature that actually comprises of the inclined models that are properly examined, methodical numerical frame functioning, focusing on the establishment more over the investigations and the imitations (Dyckman and Zeff 2014).

The examination of the outcomes and the topic observations with respect to the research are aiding in obtaining an outcome that is critical and thus gives suggestions for starting the research that is positive and quantitative. The journal then explains the reasons that describe the factors behind the usefulness of it. The suggestions based on the revelations of the journal show that there is a necessity for improved fundamental models that are expertise and are exposed to time and thus it is considered as a crucial reason for accurate examination (Smith 2014). This reveals the sloth enhancement that is seen with respect to optimistic accounting journals and is considered to a straight result for utilization of the impromptu quantitative models that have the ability to reduce into an easy pronouncement of the estimated symbols of a connection between two different variables. Additionally, it is explained that the descriptive frameworks that comes out of the numerical analysis are not established accurately.


The widespread evaluation of the outcomes that were determined reveals the knowledge that there is a need for improved inventory and thus making sure that the rationale structure can be investigated appropriately. Therefore, it is explained that the notions needs to be initiated by finding out the appropriate substitute for the assorted attractive mechanisms. The construction that are revealed later of the practicable route for the establishment of the mechanism and it refers to the particular technique that needs to be utilized as a platform in every studies that will be undertaken in future more than innovating a new process whenever a comparable researches are initiated (Gow, Larcker and Reiss 2016). Additionally, the evaluation of the outcomes advice changes of absorption through the process of examination of the hypothesis to properly forecast the limitations of the research. Within these situations, a relationship needs to be initiated with respect to the specifically assorted, fundamental predictions of the parameters with the interval confidence of the factors with respect to the specific disparate fundamental estimations of the challenges along with the several analogous constructions with the help of numerous research journals (Wilkinson and Durden 2015). Additionally, it is seen that a need for maintenance of the certification of the computation process with crucial origins that helps the analysis of specific papers and theories. The conclusion of the journal reveals that there is a need for all the functions that envelops for the validation of the final outcomes through the investigation of the hypothesis.

Research Questions

The questions that have been framed with respect to the particular research tries to:

  • To examine perilously that the optimistic research programs that can be considered to be a wide notion rather than the journal that are in relation to positive accounting.
  • To investigate perilously the level up to which a particular research accounting process that is positive in nature can support in gaining various scientific intentions.
  • To evaluate the method with the help of which the descriptions of Kuhn of general sciences can find out the positive accounting in the procedure of achieving the forthcomings.
  • To examine the path with the help of which numerous aspects of a particular ontology with the support of epistemology predictions can have an effect on the specific program of a research.

Theoretical Model

This section of the study explains the definite the fundamental structure of the research study especially with regards to the positive accounting theories. It is seen that as an outcome, it explicitly grows on the model and the structure that can help the total hypothetical concepts regarding the current work piece (Amir et al. 2016). The hypothetical structure by itself reveals the construction of the research issues of the current research journal and authenticates several conjectures with the understanding that are definite to this particular research topic that have been considered. Additionally, the hypothetical structure tries to limelight the features respective to the explanations about the ontology and the epistemology features that significantly are related with the factors for optimistic accounting (Christensen et al. 2015). The idea of accounting rotates around the concepts of losses incurred, expenses, sales profit, incomes and various others. The accounting theory however, when observed from the ontological point of view replicates the idea that there are several probabilities in accordance to the practical survival that can be linked necessarily with the components of the theory of realism that has been detailed in the philosophy. There are numerous presumptions constructed on definite forecasting of ontology that are taken to be inadequate if the outcomes along with the accounting roles in an industry and the society that are explicitly considered (Rogers and Van Buskirk 2013). Therefore, it can be translated that an optimistic epistemology with the support from the ontology can be clear-cut and simultaneously are not unreasonable. Thus the optimistic evaluation undertaken for several social sciences branches requires estimating of the definite techniques that give in several inspections with regards to the properly constructed ideas that are underlying.

Significance and Limitations of the Article

The research paper taken into consideration supports in gaining extensive understanding about positive accounting from a viewpoint that is vast for a analysis process that tries to construct the definite causal relations of the human conducts in accordance to the setting of an accounts. The paper along with it goes in-depth within the philosophical research project that falls under the theoretical research that aids in understanding the factors as well as the effect on the interrelations (Everett et al. 2015). The study even tries to enhance the knowledge about specific theoretical analyses that are performed in several regions of social sciences like for instance in accounting and economics along with other specific areas and thus can be regarded as research that is positive.

The paper finds out by utilizing numerous situations that ends the idea that the role of optimistic research is wider than the accounting positive theory. Additionally, the paper helps in gaining of knowledge regarding several concepts and theories for optimistic accounting researches (O’Dwyer and Unerman 2014). It is observed that the major outcomes comprise of the fundamental results but generally has the data that rounds up the coefficients that may not be translated that are linked to the several skeptical aspects that are not considered to be secure.

There are various restrictions for the topic of the research. The main factor behind the investigation of the statistical hypothesis that is equivalent to the techniques to discover that it is fraudulent regarding Popper and thus is considered as weak (Ball 2013). The establishment of various causative structures that are examined in accordance with the constraints of the positive research accounting methods and therefore is vital for undertaking competent; aids towards the programs that are philosophical that are revealed in the paper. Furthermore, the explanations given by Kuhn are considered to be unessential.



The paper under consideration goes in-depth into numerous optimistic research epistemologies that observe several aspects of accounting techniques that might not be effective in fulfilling obligations of the concerned criteria that concludes when the work of the research is flourishing. The examination of the data and the outcomes aids in disclosure of the facts that there are several inspiring forms taking place from numerous examining outcomes that may not be diagnosed properly as they are not in a proper structure and are not constructed sufficiently. Thus, in accordance with the end result of the journal it can be said that there is a requirement for developed facts that can be systematically diagnosed.  In accordance, the functions of positive research requires bringing in suggestions and transform the total focus from the investigation method and shift the computed research fundamentals as the importance of diabetic patients on a definite sample that may vary and therefore are not measured repeatedly. Furthermore, this section even constructs that are several processes that explains that there is a necessity to archive the information for the listing of innumerous ideas as well as replication for the justification of the end results that are observed from the evaluation of specific hypothesis, calculation efficiency and investigation of the execution of various research suggestions with respect to positive accounting.


Reference List

Amir, E., Carabias, J.M., Jona, J. and Livne, G., 2016. Fixed-effects in empirical accounting research.

Ball, R., 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs. Accounting Horizons, 27(4), pp.847-853.

Ball, R., Kothari, S.P. and Nikolaev, V.V., 2013. Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism. Journal of Accounting Research, 51(5), pp.1071-1097.

Chiapello, E., 2016. Critical accounting research and neoliberalism. Critical Perspectives on Accounting.

Christensen, H.B., Lee, E., Walker, M. and Zeng, C., 2015. Incentives or standards: What determines accounting quality changes around IFRS adoption?. European Accounting Review, 24(1), pp.31-61.

Deegan, C., 2013. Financial accounting theory. McGraw-Hill Education Australia.

Dyckman, T.R. and Zeff, S.A., 2014. Some methodological deficiencies in empirical research articles in accounting. Accounting Horizons, 28(3), pp.695-712.

Engle, T.J. and Hunton, J.E., 2015. Retraction: The Effects of Small Monetary Incentives on Response Quality and Rates in the Positive Confirmation of Account Receivable Balances. AUDITING: A Journal of Practice & Theory, 34(3), pp.201-201.

Everett, J., Neu, D., Rahaman, A.S. and Maharaj, G., 2015. Praxis, Doxa and research methods: Reconsidering critical accounting. Critical Perspectives on Accounting, 32, pp.37-44.

Gow, I.D., Larcker, D.F. and Reiss, P.C., 2016. Causal inference in accounting research. Journal of Accounting Research, 54(2), pp.477-523.

Guan, K., 2014. Corporate Growth, Audit Quality and Accounting Conservatism: Empirical Evidence from Public Companies in China. Journal of Accounting and Economics, 5(005).


O’Dwyer, B. and Unerman, J., 2014. Realizing the potential of interdisciplinarity in accounting research. Accounting, Auditing & Accountability Journal, 27(8), pp.1227-1232.

Rogers, J.L. and Van Buskirk, A., 2013. Bundled forecasts in empirical accounting research. Journal of Accounting and Economics, 55(1), pp.43-65.

Smith, M., 2014. Research methods in accounting. Sage.

Wilkinson, B.R. and Durden, C.H., 2015. Inducing structural change in academic accounting research. Critical Perspectives on Accounting, 26, pp.23-36.


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