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Accounting Narratives And Accounting Research

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Question:

Discuss about the Accounting Narratives and Accounting Research.
 
 

Answer:

Introduction:

The overall study mainly aims in evaluating the article Half a Defence of Positive Accounting Research, which was written by Paul V Dunmore. The writer in the above-mentioned article mainly tried to explain the positive accounting theory, which provides explanation for the human behaviour in accounting settings. The researcher mainly directs the changing human behaviour regarding the accounting theory and concept of PAT. The overall researcher mainly depicts the use of speculative models in the article by using excessive hypotheses testing and reducing the attention in numerical parameters.

The overall assignment mainly focuses in depicting the demerits and merits of positive accounting theory, which is been used by Paul V Dunmore in his article. Relevant article summary is been provided with description about the hypotheses and questions used by the researcher. The theoretical framework, limitations and significance of the article is also depicted in the study, which is been used to pin point viability of the article in accounting field. The study uses criticise in evaluating the article, which is effectively used in pin pointing its limitations.

 

Depicting the article summary:

The overall article mainly depicts the relevant positive approach, which is been used by their researcher in the study. In addition, the researcher has mainly focused in portraying the dearth in positive accounting with the help of relevant theories and papers from auditing section. Moreover, the researcher in the article has mainly depicted that positive research has been used in accounting. Nevertheless, the use of positive research mainly depicts the loopholes, which obstruct the fulfilment of scientific research. Beattie (2014) stated that positive accounting approach mainly utilise the cause-effect relationship, which helps in broadening the intellectual capability of the accountants. The researcher mainly utilised Kuhn’s description of “normal” science, which effectively fits in the positive accounting research. In addition, the researcher mainly discusses about the Kuhian crisis and revolution, which could be help positive accounting theory to achieve its potential.

The researcher with the help of Popper’s criterion is mainly able to identify the falsification of positive accounting theory used in business perspective. The article mainly depicts the laconic misrepresentation of survey conducted for positive accounting hypotheses. Popper’s criterion mainly uses effective falsification method to disapprove theories and identify the adequate set of theories, which could not be disapproved. The theory mainly falsifies all the irrelevant and inaccurate theories, which in turn could help in identifying the viable theories that could be used in the accounting practise. Bebbington and Fraser (2014) stated that identification of adequate theory selection could mainly help in developing supportive opposing theory.

The article mainly uses hypothesis-testing method to pin point the overall viable theories, which could support positive accounting approach. However, the articles also provide the limitations and drawbacks of statistical hypothesis testing method, which only rejects one project out of 20, as it does not satisfy the 5% level of hypothesis testing. Regarding less of the possibility, which could be provided by the overall theories, it will be rejected if it fails the hypotheses testing. These limited testing measures could be reduced for allowing various accounting speculations (Bebbington, Unerman and O'Dwyer 2014). The researcher mainly depicts the use of adequate techniques, which could test the hypothetical models within the accounting sphere.

 

Stating the research hypothesises and questions:

The researcher mainly uses the following hypothesis in the article for identifying the viability of the positive accounting research. The researcher mainly used the hypothesis to understand the positive accounting approach.

The results of the first hypothesis (Hypothesis 0) mainly depict the relevant example of the accounting research, which has been developed overtime. The accounting phenomena is mainly the result of collaborate effort provided by enthusiastic individuals (Cervone and Pervin 2015). The second hypotheses (Hypothesis 1) testing mainly evaluate the metaphysics and epistemology of accounting theory, which depicts the impact of positive accounting theory. On the other hand, Bonin (2013) criticises that occasions and activities does not happen irregular without the intervention of outside world.

The third hypothesis (Hypothesis 2) mainly depicts the falsification, which is conducted to identify the viability of hypothesise testing. The theory carefully observes the preliminary idea, which could be developed as the accounting theory. In addition, formal theory could be used in developing the testable keenness, which is further used in empirical evidence (Coad, Jack and Kholeif 2015). The overall anticipation of the overall new theory mainly uses new observations, which increase the variation between new and old theories.

The last hypotheses (Hypothesis 3) mainly depicts that models are tested on specific focus with accurate measurement. The identified hypothesis is mainly used in the following literature review of the article.

The following system has mainly been depicted in the article to meet the overall objective of the research.

Scientific ontology and epistemology:

Both ontology and epistemology mainly depicts that human agency mainly develops certain roles, responsibilities and practices, which depicts devoid of human being. According to Crawford and Lepine (2013), epistemology mainly depicts the relevant aims in explaining different approaches, which help in gaining understanding of the world. Furthermore, Doxey et al. (2015) stated that use of ontology mainly allows individuals to seek and explain relevant activities that are associated for answering the question. In addition, complexity of the ontology and epistemology does not allow in improving the accounting phenomenon.

Thus, it could be understood that main problems, which is faced by the positive research is meaning and experience. The positive research mainly intends to evaluate and explore reason of various research streams with diverse range with different objectives exits at same time (Edwards 2014). Thus, it could be understood that individual using accounting mainly uses general behaviour, where behaviour of some auditors and accountant tend to change. The overall behavioural causes cannot be identified in real world practises.

The article mainly depicts that stringent testing of venerable models, as it is helpful in careful measurement of variables. Moreover, analytical modelling is also used in formation and testing of different hypothetical representations. Furthermore, analytical modelling could be implemented in positive accounting research program before acquitting the required preoccupation (Gaffikin and Aitken 2014).

According to the researcher in the article, greatly focus the need for testing, as it helps in identifying the relevant theories and models. This is due to the lack of viable source is accounting, which could help in supporting accounting based publications. The article mainly states the use of testing phase could eventually help in pin pointing the relevant theories and models that could be used by companies in their accounting decisions (Gray, Adams and Owen 2014).

 

Example of positive research in accounting:

The positive research in accounting is mainly identified among parties of accounting happening, which is incurred in an organisation. In addition, the positive accounting system mainly covers the accounting decisions, which are conducted by management, regulators, and professional in the organisation. The positive accounting decisions mainly help the managers to conduct adequate pricing decisions, which could support their future endeavours. Henderson et al. (2015) stated that the investor to make adequate decision mainly uses positive accounting system, as it helps in making accurate investment decisions. This mainly indicates that positive accounting does not have rational, which could be seen in human behaviour.

The commencement of different investigation conducted by researchers mainly depicts the absence of coherent behaviour in accounting settings. Moreover, auditors and managers in identifying the exact performance evaluation of the company mainly use the coherent behaviour. This it could be identified that positive research is an effective method as compared to positive accounting theory (Jaggi 2015). Thus, it could be understood that cause and nature of accounting phenomenon includes research of accounting.

Limitations and significance of the article:

After the overall evaluation of the article, relevant significance and limitations could be identified that engulfs the study. The researcher in the article mainly depicts a wide gap involving positive accounting and current practices. In addition, relevant contributions to the intellectual property based on accounting are also prompted in the article. The article also focuses in identifying logical research work, which is been approved by accounting groups. Furthermore, the article pinpoints the absence of an adequate framework enhancement system, which could be used in amending the mistake conducted in relevant accounting theories. The article also states that positive accounting research that could be identified as quantitative models, which are mainly used anticipating patterns between two factors. Lastly, the article mainly depicts that a better hypothetical model could be used, which are more dependent and in nature. According to Linsley, McMurray and Shrives (2015), development in accounting theory could eventually help in improving the viable approaches used by management in making adequate decisions regarding pricing strategy.

There are several limitations, which could be found in the article, which reduces efficiency of the study. In addition, the article does not address human conduct with regard to accounting. Furthermore, the article has not included relative information from different genuine sources in regard with accounting concept. However, the researcher has not depicted the positive accounting studies or researches conducted by different researchers. Moreover, the researcher also fails to include optimal and essential information in the article, which could have been more authentic and viable for the research. The qualitative factors are mainly not provided with adequate significance in the article, which could be viable to appraise future development in the fields of accounting. In this context, Smith (2014) mentioned that identification of limitation in the accounting theory could eventually help in promoting new researchers, which might help in improving and accounting system of companies.

 

Conclusion:

The overall study mainly evaluates the impact of positive accounting theory in context with epistemology and metaphysics. This evaluation mainly helps in depicting the escape phrase and strategies, which could overcome such provisions. The overall study mainly states that there is rising demand for superior measurement tool, which could be used with the hypothetical models. Furthermore, the article also states that specified hypothetical models could be used in detailed testing for accounting factors. From the overall review of the article, it could be understood that resolve of each individual is viable and could eventually help in improving the accounting theory. The positive accounting theory could only be improved by the intervention of adequate personal with hypothesis. Thus, it is depicted that quantitative could be used as an effective measure for analysing the performance of companies. Lastly, it could be said that some tweaks in the positive accounting system could eventually help the company in improving organisational mistake and conduct accounting decisions.

 

Reference:

Beattie, V., 2014. Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework. The British Accounting Review, 46(2), pp.111-134.

Bebbington, J. and Fraser, M., 2014. Organizational change and sustainability accounting. Sustainability Accounting and Accountability, pp.189-204.

Bebbington, J., Unerman, J. and O'Dwyer, B., 2014. Sustainability accounting and accountability. Routledge.

Bonin, H., 2013. Generational accounting: theory and application. Springer Science & Business Media.

Cervone, D. and Pervin, L.A., 2015. Personality, Binder Ready Version: Theory and Research. John Wiley & Sons.

Coad, A., Jack, L. and Kholeif, A.O.R., 2015. Structuration theory: reflections on its further potential for management accounting research. Qualitative Research in Accounting & Management, 12(2), pp.153-171.

Crawford, E.R. and Lepine, J.A., 2013. A configural theory of team processes: Accounting for the structure of taskwork and teamwork. Academy of Management Review, 38(1), pp.32-48.

Doxey, M.M., Geiger, M.A., Hackenbrack, K.E. and Stein, S.E., 2015. Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2015-004, Supplemental Request for Comment: Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form: Participating Committee Members. Current Issues in Auditing, 10(1), pp.C1-C10.

Edwards, J.R., 2014. Twentieth Century Accounting Thinkers (RLE Accounting). Routledge.

Freeman, R.J., Shoulders, C.D., Allison, G.S., Smith Jr, G.R. and Becker, C.J., 2014. Governmental and nonprofit accounting: Theory and practice. JPAEJOURNAL OF PUBLIC AFFAIRS EDUCATION VOLUME 20 NUMBER 3, p.441.

Gaffikin, M. and Aitken, M., 2014. The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century. Routledge.

Gray, R., Adams, C. and Owen, D., 2014. Accountability, social responsibility and sustainability: Accounting for society and the environment. Pearson Higher Ed.

Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015. Issues in financial accounting. Pearson Higher Education AU.

Jaggi, B., 2015. RESEARCH IN FINANCIAL ACCOUNTING ACCOUNTING THEORY II (26: 010: 652) Fall 2015.

Linsley, P., McMurray, R. and Shrives, P., 2015. Consultation in the Policy Process: Douglasian Cultural Theory and the development of accounting regulation in the face of crisis. Public Administration.

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

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