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Half A Defence Of Positive Accounting Research Theory

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Discuss about the Half a Defence of Positive Accounting Research Theory.



Basically, in order to fulfill the desired objectives associated with this research paper, a research article namely Half a Defence of Positive Accounting Research is selected. Based on this research article, detailed information about the facts, ideas and concepts would be analyzed in order to reach a valid conclusion. Along with this, it is also important to know that, the key purpose or objective of preparing this research paper is to analyze and evaluate the specific roles and functions of positive accounting research and theory in the context of accounting. Apart from this, with regards to this research study, a brief and detailed summary would be presented to access and understand the concepts, roles, implications, importance, principles, and applications of positive accounting research and theory. On the other hand, specific research questions would be addressed from the research article to effectively understand the research problem. Moreover, in this study, the key strengths and weakness of the article would also be analyzed in order to effectively attain the research objectives.     


In the examination article, the writer had clarified and talked about the ideas and centrality of positive accounting theory with respect to bookkeeping research programs keeping in mind the end goal to comprehend the effect of human conduct in the bookkeeping setting. Furthermore, it is also talked about that, individual’s demonstration distinctively in the diverse circumstances on the grounds that the practices and demonstrations of individuals are influenced by various variables (Kealey, Lee, and Stein, 2007). It is additionally abridged distinctive religious convictions are broke down by utilizing logical judgment technique that recommends that human conduct might be diverse in the different circumstances and conditions. This is the real target of the positive accounting research. It is additionally investigated that, changed circumstances/conditions are capable to change the activity, demonstration and conduct of individuals. For instance, in his exploration, it is found by the specialist that, sensibility of the conduct of human is fitting in more than 80% cases (Aronsson, and Lofgren, 2010).

In view of the suppositions and truths of the exploration article, it is also examined that, in the present time of globalization, rivalry and computerized time, the bookkeeping capacities and additionally operations are ending up plainly more confounded, robotized and specialized the collaboration of the general population or human had lessened. It is on the grounds that today every single thing depends on new frameworks and innovation that is diminishing the effect of person. Individuals need to take a shot at the new framework that had diminished the association of the general population (Hodge, Kennedy, and Maines, 2004).


Consequently, it is more mind boggling and hard to comprehend the conduct of person. In the examination, the reseracher had utilized different factual and scientific models with a specific end goal to put forth epistemological and ontological expressions and uncover different strategies which the positive bookkeeping exploration could be utilized. It is additionally compressed that, positive accounting research has more extensive degree and can use to comprehend confused hums as well as used to enhance ebb and flow bookkeeping methodologies and process viably (Brigham, and Daves, 2009).

Furthermore, it can also abridged that, positive accounting research is a noteworthy zone of positive bookkeeping hypothesis however positive accounting research is more compelling, suitable, important and critical than the positive accounting. For instance, with the assistance of positive accounting research, distinctive research in the range of bookkeeping can be performed to bring improvement and development inside the ebb and flow bookkeeping methodologies, process and techniques. Interestingly, through the positive bookkeeping hypothesis, diverse applications, ideas and crucial standards could be connected inside the bookkeeping setting (Porter and Norton, 2008). These are the significant elements and functionalities that bring contrasts among the positive research and positive bookkeeping hypothesis. Besides, positive bookkeeping examination is likewise considers and manage the different gauges, principles and directions and such standards are set by the controllers and additionally arrangement creator (Deegan, 2014).

Moreover, every one of the choices and activities with respect to the positive accounting research are taken by the experts, unique specialists and evaluators. However, with a specific end goal to lead the review, the researcher had embraced different hypothetical strategies that don't give legitimate and proper avocations. For instance, in the review, the analyst had expected that human are judicious in more than eighty percent cases which demonstrates that more than 20% exclusion to this situation. In the meantime, it is additionally found from the review that, positive bookkeeping hypothesis has an immediate and roundabout association with an organization's legally binding worth (Ittner, Larcker, and Meyer, 2003).

Additionally, in this review, the scientist had concentrated on embracing both speculation and measurable testing procedures of research keeping in mind the end goal to test, and assess the sensibility of human conduct yet have sorrowfully unsuccessful in the same. There is no particular cause is discovered in light of the fact that the speculation is completely in view of the picked tests. There are a few confinements in the examination concentrate done by the creator (Dunmore, 2009).   

Furthermore, it can also be outlined that, in this review, the researcher had legitimately centered on creating and crating much better hypothetical models and strategy for the testing that are amazingly defenseless and modern to help thorough testing. Furthermore, in the review, diverse ideas identified with positive research, positive bookkeeping, estimation are outlined by the writer in the review that are more critical in understanding the human conduct in the bookkeeping setting. Thus, extraordinary particular and critical ideas are talked about in the review by the creator (Drake, and Fabozzi, 2012).  


Research Questions

The findings and facts of the research article address several significant and more valuable research questions for the further study. For case, the following are the main research questions linked with this research article are listed as below:

  • How positive accounting theory as well as positive research are interrelated with each other. Provide specific reasons and their implications?
  • What types of roles could be played a business firms by using positive accounting research?
  • What are the key advantages and disadvantages of using positive research accounting setting? (Homaifar, 2004)
  • How a company could bring innovation and development through positive research approach for the purpose to improve productivity and profitability?
  • How different applications and principles of positive research and theory could be applied in the accounting practices by a company?
  • Describe how mathematical and hypothesis could be used for the research in the area of accounting?
  • What types of issues and difficulties could be encountered by a company in using positive accounting research?
  • How to use qualitative and quantitative to develop and conduct positive accounting research? (Porter, and Norton, 2008).
  • Explain the roles, significance, value and importance of positive accounting research in analyzing and understanding the attitude and behavior of human being in the accounting?

All these are the key research objectives that are directly or indirectly linked with the given research article and provide scope for the further research in the area of accounting research.  

Theoretical Framework

In this research, the researcher had talked about various hypothetical ideas in the region of bookkeeping and fund that could be utilized by the reviewers, bookkeepers and back trough in their practices to enhance their comprehension. For instance, this exploration gives hypothetical discourse on the utilizations, noteworthiness and significance of the positive bookkeeping hypothesis and research in bookkeeping setting. Such hypothetical structure can likewise be utilized by the bookkeepers inside their beginnings keeping in mind the end goal to bring advancement and improvement inside the present bookkeeping frameworks. In addition, with the assistance of positive bookkeeping research, they would likewise have the capacity to lead investigate in the range of bookkeeping. It would likewise enable them to take most suitable choices to enhance the monetary and bookkeeping exchanges (Lobo, and Zhao, 2013).

Similarly, the hypothetical ideas examined in the examination by the analyst would help in enhancing the basic leadership capacities of the troughs and bookkeepers. For instance, the hypothetical structure identified with positive bookkeeping examination would help the bookkeepers to understand complex issues of the business viably. Then again, through the powerful utilization of hypothetical models talked about in the review, an individual bookkeeper can enhance current bookkeeping activities, practices, and systems. It would likewise bring responsibility, adaptability, unwavering quality and exactness inside the different bookkeeping exchanges and process. Aside from this, it is additionally found that, the primary hypothetical system related with this exploration paper is to examine the human conduct in the bookkeeping setting by utilizing different measurable and hypothetical research strategies in a viable and legitimate way (Nissim and Penman, 2001).


Significance and Limitations

The principle noteworthiness of the exploration article is that it gives extension to the further review on the subject "effect of positive accounting research on the aggregate achievement and development of an organization. The researcher had talked about various inspecting, hypothetical and speculation strategies and systems to test the outcomes. Along these lines, it is critical to see how to utilize different sorts of research technique to direct the exploration contemplate and accomplish the normal results. What's more, this examination article is additionally critical in light of the fact that it improves information and comprehension about the effect of positive bookkeeping hypothesis on the accomplishment of an organization. Furthermore, the review had likewise examined different ideas identified with the positive bookkeeping hypothesis and research. This enhances understanding about the significant contrasts among these two and their effect in the bookkeeping setting. Alongside this, this examination article had opened the way to talk about the different points with regards to positive research. Similarly, one might say that, this examination article is more profitable, and critical.            

The primary restriction of the article is that, in this article more muddled and commonplace research strategies are utilized to test the outcomes and accomplish the examination results. For case, the specialist had utilized more perplexing speculation, examining and hypothetical technique for research with a specific end goal to satisfy the points and targets of the review. In this way, these strategies are difficult to utilize and comprehend and make perplexity among the perusers (Hay, Knechel, and Wong, 2006). Then again, the exploration had not exhibited and talked about the examination questions, look into targets and research points that are a key constraint of the review. Alongside this, he had likewise considered and talked about most basic piece of the exploration that required more recommendations.

In the meantime, the creator had greatly centered on past reviews to finish the examination that shows need utilization of essential technique in the review. For instance, the specialist had utilized different existing speculations and their applications with a specific end goal to lead the review however these have changed every now and then and this may influence the exploration results and results. Alongside this, the exploration did not utilize factual strategy against the estimation mistakes that is a principle restriction of this review. In addition, it is likewise found that, there is no connection of research targets with the exploration issues. Consequently, all these are the real restrictions related with this examination article (Schmidt, 2014).         



On the premise of above discourse, it can be reasoned that, positive bookkeeping research has more extensive degrees than positive bookkeeping hypothesis. Additionally, it can likewise be presumed that, with the powerful utilization of positive research, the human conduct can be broke down in the bookkeeping setting. In the meantime, it is additionally broke down that, in the present time, positive bookkeeping is not filling in according to gauges, standards so there is it require more methodological and efficient techniques. Also, one might say that, with the assistance of positive research, particular bookkeeping choices could be taken by the organization by fathoming different bookkeeping challenges. By and large, it can be inferred that, business firms ought to take after and embrace positive research and hypothesis ideas inside at the work environment to get advancement and improvement the ebb and flow process and frameworks in a powerful and appropriate way.



Aronsson, T. and Lofgren, K.G. (2010). Handbook of Environmental Accounting. USA: Edward Elgar Publishing.

Brigham, E.F. and Daves, P.R. (2009). Intermediate Financial Management (10th ed.). USA: Cengage Learning.

Deegan, C. (2014). Financial Accounting Theory. Australia: McGraw-Hill Education Australia.

Drake, P.P. and Fabozzi, F.J. (2012) Analysis of Financial Statements (3rd ed.). USA: John Wiley & Sons.

 Dunmore, P.V. (2009).  Half a Defence of Positive Accounting Research. Available At: {Accessed On: 13 May 2017}.

Hay, D. C., Knechel, W. R., and Wong, N., (2006). Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research 23 (1), pp, 141–191.

Hodge, F. D., Kennedy, J. J., and Maines, L. A., (2004). Does search-facilitating technology improve the transparency of financial reporting? The Accounting Review 79 (3), pp, 687–703

Homaifar, G. (2004). Managing Global Financial and Foreign Exchange Rate Risk. USA: John Wiley & Sons.

Ittner, C. D., Larcker, D. F., and Meyer, M. W., (2003). Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard. The Accounting Review 78 (3), pp, 725–758.

Kealey, B. T., Lee, H. Y., and Stein, M. T., (2007). The association between audit- firm tenure and audit fees paid to successor auditors: Evidence from Arthur Andersen. Auditing 26 (2), pp. 95–116.

Lobo, G. J., and Zhao, Y. (2013). Relation between audit effort and financial report misstatements: Evidence from quarterly and annual restatements. The Accounting Review, 88(4), pp. 1385-1412.

Nissim, D. and Penman, S.H. (2001). Ratio Analysis and Equity Valuation: From Research to Practice. Review of Accounting Studies, 6, pp. 109–154.

Porter, G., and Norton, C. (2008). Financial Accounting: The Impact on Decision Makers (6th ed.). USA: Cengage Learning.

Schmidt, A. (2014) Fair Value Accounting and the Financial Market Crisis: To What Extent is Fair Valuation Responsible for the Financial Crisis? USA: epubli.


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