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In The Article “Half A Defense Of Positive Accounting Research”,

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Question:

Discuss In The Article Half A Defence Of Positive Accounting Research ?

 

Answer:

Introduction

The main aim of the present assignment is in providing a detailed analysis on the chosen article that is “Half a Defence of Positive Accounting Research” (Dunmore, 2011). With the help of this assignment, the researcher Paul V Dunmore has given particular emphasis on the process of positive accounting in order to form a casual description of the human behavior in the process of positive accounting. In addition, the current research program is a useful tool to address different kinds of deficiencies in the process of positive accounting (Apostolou et al., 2013). The current research program has been successful to bring the most inherent complexities in the process of positive accounting. In this article, Paul V Dunmore has been highly involved in the process of detecting the positive and negative aspects of the process of positive accounting. Two of the major factors that Paul V Dunmore has emphasized on in the article are epistemology and ontology. The selected article of Paul V Dunmore has been successful to conduct a critique review on the process of positive accounting and has helped to spot the different kinds of loopholes in positive accounting. All these steps of Paul V Dunmore have been successful to derive an appropriate conclusion of the research program. Apart from all these, the research program has been an importunate tool to identify the required hypothesis for the research. Lastly, the theoretical framework of the research has provided a positive insight on the article (Apostolou et al., 2015).

 

Summary of the Article

In the article named “Half a Defence of Positive Accounting Research”, the main subject of investigation of Paul V Dunmore is the positive approach in the process of accounting with the help of different kinds of research programs. As opined by Jones, (2015), the process of positive accounting has many links with different kinds of wider intellectual projects about scientific researches as the major aim is to analyze the cause and effects of positive accounting. With the selection of the given research article, Paul V Dunmore has taken an attempt to address the deficiencies in the process of positive accounting research. The selected article has a positive relationship with different kinds of auditing literatures. The research shows that despite of the presence of various loopholes in the process of positive accounting, it is still widely used to achieve many scientific goals in the accounting profession (Dyckman & Zeff, 2014).

As per the description of Kuhn, there is positive relation between normal science and positive accounting as normal science well suits with the process of positive accounting. According to Paul V Dunmore, in order to measure the accuracy of any provided accounting theory, the process of accounting induction is not necessary. In other words, the selected article of the research has been helpful to review the falsification in the process of positive accounting. In this article, Paul V Dunmore has used four classes of description; they are relative theory inefficiency, internal effect, external effect and the measurement of errors. One of the major aims of this article is to discuss the limitation of the testing of research hypothesis along with to provide appropriate logic of the hypothesis. In the process of the research, the author, Paul V Dunmore realizes that there is a strong need for the development of effective procedure for measurement in the process of positive accounting (Miller & Power, 2013).

Research Hypothesis

In order to examine the validity of the research process of positive accounting, there has to be the presence of research hypothesis. The research hypothesis for this article is shown below:

H0: One can see the existence of an universe beyond the imagination of everyone.

H1: There is a particular reason behind the occurrence of every incident and they all are the part of the universe.

H2: With the assistance of vigilant observation, an individual can get the necessary information about every global event.

H3: The major intention of the intellectual property is to utilize various kinds of observation in order to gain the global understanding.

With the help of different instances in the process of positive accounting, one can test the first hypothesis. It is necessary to discuss the scientific epistemology and ontology with relation to the positive accounting in order to test the second hypothesis. For this purpose, it is necessary to advocate different kinds of random events from the outside of the universe. In order to test the third hypothesis, Paul V Dunmore has taken the way to discuss the process of falsification in the process of testing the hypothesis. Apart from all these, for the purpose of the research process, it is needed scrutiny different kinds of fact in order to develop the preliminary ideas. Hence, it is essential for the anticipants to consider all the new and old theories regarding positive accounting.

 

Theoretical Framework

For meeting the objectives of this research, Paul V Dunmore has used different kinds of theoretical frameworks. The theoretical frameworks of this article are discussed below:

Instances of Positive Research in Accounting

According to Paul V Dunmore, the balanced self-interest operations use to take place between the parties based on the outcome of the accounting phenomena; the accounting phenomena is implied with the help of contracting of various types of business organizations. Apart from this, these accounting phenomena use to cover different kinds of accounting choices as these accounting choices help the organizational managers in the preparation of financial report and the in the process of financial decision-making (Edwards, 2014). As per this article, the individual auditors are considered as financial decision-maker based on their examined audit report. In this regard, one of the most important factors is that in order to take the investment decisions, the investors need to select the type of investment information that is going to help them in future. It can be seen that the nature of human behavior in the process of positive accounting is not included in this article (Harris & Durden, 2012).

On the other hand, as per the viewpoint of most of the auditors, the process of accounting standard setting can be happened in the absence of the effects of human behavior in the positive accounting. Various instances where one can find that the process of positive accounting research is larger and wider than the theory of positive accounting (Lee, 2013). It is the natural intention of any research to gain appropriate insight on the accounting phenomena of positive accounting research process. It can be done with the help of various kinds of scientific accounting research processes. From the above analysis, it can be said that better and effective accounting tools are needed I order to increase the quality of the process of financial decision-making (Barge-Gil & López, 2014).

Epistemology and Ontology

As per the statement of Paul V Dunmore, epistemology is considered as a major scientific field; in this scientific field, most of the individuals aim to explain various kinds of approaches in order to gain knowledge and ideas about the whole world (Richardson, 2012). On the other hand, ontology is the process to provide explanation of various kinds of activities and to provide answers of different kinds of questions (Hoque, Covaleski & N. Gooneratne, 2013). The process of the development of nature of the human agencies is to take different kinds of roles that are closely associated with earth. In this regard, it needs to be noted that an individual cannot observe earth as devoid of different experiences. In the aspect of both epistemology and ontology, complexities can take place as the main objective is to gain proper knowledge about all the information about the accounting phenomena.

Various kinds of problems are associated with positive research; the reason is that positive research aims to explore and experience the underlying meanings and reasons. Various research streams can be seen with diverse range of objectives existing in the mentioned period. Other issues are there relating to the agencies. This process has its own reasons. Two of the major reasons are that human beings use to pose their own will and their various kinds of actions are responsible for the causes. The scientific theory does not have any explanation about these agency problems (Bhaskar, 2013). For the purpose of this research process, it is essential to describe trends in the behaviors of the accountants and the auditors as it has been seen that they use to behave in a particular given manner. This aspects results in the generation of various behavior causes; these causes cannot be identified in the objective world.

 

Need for an Effective Positive Research Program

As per the above analysis, it can be seen that some major problems are associated with positive accounting research. It can be felt that there is a need for the development of effective research programs to address the earlier discussed research problems (Jacobs, 2012). From the provided article, it can be understood that stringent testing procedures are needed in order to test the vulnerable testing models in positive accounting so that the measurements variables can be taken into consideration. In addition, there is a strong need for effective analytical models that are needed for the purpose of testing and formation of various analytical models. In order to implement analytical models in the process of positive accounting, the field preoccupation is needed to consider necessarily where tractability turns to plausibility. Paul V Dunmore has suggested that there is a strong need for measurement procedures apart from the procedures of testing. At the time of the research, a sense of biasness has been noted in the process of publication and against the accounting dimensions. This particular biasness is one of the reasons that contribute to the shortage of resources in the process of positive accounting (Posavac, 2015).

Significance and Limitations of the Article

At the time of the evaluation of this article, a broad gap has been found among the latest practices of the process of positive accounting. In addition, the evaluation of the article has been successful to make one feel the need for a relevant and significant contribution in the field of accounting intellectual programs. It can be seen that there is an absence of optimization of system that is important for the rectification of mistakes. Another major aim of this article is to provide deep insight in the process of scientific research. The research has helped to identify the need for better accounting theoretical model.

The provided article has several limitations. Among them, one of the major limitations is that this article did not include the awareness of human behavior in the process of positive accounting. The lack of collection of real life data from trusted sources is the reason of this. On the other hand, the article has a lack of data and information from primary as well as secondary sources. For this reason, Paul V Dunmore had to depend on the opinions of the others authors. For this reason, the qualitative aspect of the research is not properly addressed. This is considered as one of the major concepts as it helps to determine the future growth of the organizations.

 

Conclusion

From the above analysis, it can be concluded that the main aim of this article is to evaluate the concepts of epistemology and ontology in the aspect of positive accounting. It can be seen that there are certain loopholes in the process of positive accounting. However, with the help of proper strategies, these loopholes can be eradicated. As per the recommendation of the Paul V Dunmore, some of the theoretical models used in the article need formulation and for this purpose, better accounting tool is required. As per the suggestion, various kinds of measurement tools are required to be implemented after proper explanation. It needs to be noted the behavior of human being is one of the major aspects of the process of positive accounting. For this purpose, it is needed to take into consideration the qualitative aspects of positive accounting in order to predict the future growth of the business organizations. Apart from this, a minimum amount of modification is needed in the process of positive accounting.

 

References

Apostolou, B., Dorminey, J. W., Hassell, J. M., & Rebele, J. E. (2015). Accounting education literature review (2013–2014). Journal of Accounting Education, 33(2), 69-127.

Apostolou, B., Dorminey, J. W., Hassell, J. M., & Watson, S. F. (2013). Accounting education literature review (2010–2012). Journal of Accounting Education, 31(2), 107-161.

Barge-Gil, A., & López, A. (2014). R&D Determinants: accounting for the differences between research and development. research Policy, 43(9), 1634-1648.

Bhaskar, R. (2013). A realist theory of science. Routledge.

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

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

Half a Defence of Positive Accounting Research. (2017). sydney.edu.au. Retrieved 26 April 2017, from https://sydney.edu.au/business/__data/assets/pdf_file/0012/59988/Paul_Dunmore_MEAFA_2010.pdf

Harris, J., & Durden, C. (2012). Management accounting research: An analysis of recent themes and directions for the future. Journal of Applied Management Accounting Research, 10(2), 21.

Hoque, Z., A. Covaleski, M., & N. Gooneratne, T. (2013). Theoretical triangulation and pluralism in research methods in organizational and accounting research. Accounting, Auditing & Accountability Journal, 26(7), 1170-1198.

Jacobs, K. (2012). Making sense of social practice: theoretical pluralism in public sector accounting research. Financial Accountability & Management, 28(1), 1-25.

Lee, T. A. (2013). Reflections on the origins of modern accounting. Accounting History, 18(2), 141-161.

Miller, P., & Power, M. (2013). Accounting, organizing, and economizing: Connecting accounting research and organization theory. Academy of Management Annals, 7(1), 557-605.

Posavac, E. (2015). Program evaluation: Methods and case studies. Routledge.

Richardson, A. J. (2012). Paradigms, theory and management accounting practice: A comment on Parker (forthcoming)“Qualitative management accounting research: Assessing deliverables and relevance”. Critical Perspectives on Accounting, 23(1), 83-88.  

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