Exploring The Individual Behavior And Cause-Effect Relationship In Positive Accounting Practices Essay.

Success factors in Positive Accounting

Question:

Discuss about the Methodological Social and Environmental Accounting Research.

This report has been performed on several cases and profound details on this particular article of positive accounting. This article and paper imitates the summits that have been visages by businesses in implementing the positive accounting research to summarize, classify and record the financial aspects. This paper and article offers a great range of frameworks, theories and research methodologies that are utilized by the individuals to discuss some important thought about how organizations could expand an effective research over the positive accounting. It has been evaluated that ontology and epistemology of research of positive accounting offers helpful evaluation of individual behavior in the practices of implemented accounting. The research over positive accounting could be explained as a part of scientific research that is used to identify the relationship of cause and effect relations of individuals. This positive accounting’s ontology and epistemology is utmost estimated part in this paper that offers that if businesses use positive accounting then it would lead the outcome into some best practice to summarize, classify and record the financial aspects. This article paper offers all the severe negative aspects and issues faced by humans in positive accounting because of their various human behaviors. In the initial stage of this research, general finding of academic influence have been discussed in determined approach. More, research questions have been identifies and utilized to show the main aim of individuals in positive accounting. Afterwards, theoretical concepts framework has been provided to complete discussion that reveals the individual behaviors and its relationship of cause and effect with the accounting practice and research. At the end, this report offers conclusion which shows all the recommendations about individual behavior about the positive accounting research with the relationship of cause and effect and how this could be finished in a better manner with the disclaimer of auditors (Brown, Preiato, and Tarca, 2014).

This article involves all the factors which are utilized to decide the common behavior of individuals in approval of accounting practices. Positive accounting helps individuals in overcoming the harms and mistakes in accounting practices that has been faced by auditors, accountant and individuals during the time. This research makes out normal sustain structure and rational behavior that carries to review the human behavior and their mutual behavior. This article paper put emphasis with self- interest of individuals that is utilized to cooperate with other individuals through expressed and implied contract (Klemstine and Maher, 2014). This article offers how individuals are facing many issues in preparing and managing accounting concept and frameworks of auditing (Waymire, 2014). Positive accounting article paper has explained a view point about accounting practice which should not be bordered on coherent judgment as well as on personal judgment. This article paper offers that if individuals would have a position under pressure to accomplish their accounting figures and auditing report task then the work could be done by them quickly but there would be quite more chances of errors (Brown, et al. 2014). Further, it has been suggested that performance of independent will permits accountant to take their decision independently to make an effective use of financial transactions by classifying and recording the figures of organizations Behavior of independent will which would reflect that if an individual take any action on the basis of performance and nature of his or her own will then it would surely oppose with another individual’s view points and assumptions in the given set of work of auditing and accounting. Definitely, it is not quite easy to discover broad and sporty theory, framework and statements that could be utilized to show the individual behavior and its applicability over entire theories with an implication of individual behavior. More, ontology and epistemology of positive accounting might also offer some ambiguous facts, concept and issues that influence the individual behavior and the relationship over cause and effect relation. In this article, these kinds of concerns have been exposed because of the survival of variances in the positive accounting. On the other hand, the main issue in positive accounting is linked with the accepting of scrupulous facts, data and figures of accounting rules. Entire data has been used in positive accounting that has been collected by the qualitative research process that helps in expansion of preface perceptive of some accounting phenomenon. Apart from it, researchers and authors also could assess the condition and remarks given by authors and auditors to analyze the issues in positive accounting practice in an organization. The hypothetical test performed in this article offers that there are some assumptions and doubtful data that have been utilized in this article paper to validate the utility of positive accounting practice and research (Ahmed, Neel and Wang, 2013).

Challenges faced by accountants in Positive Accounting

By summarizing and analyzing all the facts and figures of this article paper it has been evaluated it contains a good knowledge on individual behavior and the relationship of cause and effect in accounting practice. Thus, many hypothetical tests have been performed in this paper that helps in understanding the individual behavior and its equal behavior in concern of accountant (Everett, Neu, Rahaman and Maharaj, 2015).

This article paper includes many figures, facts and problem that are used to give answer of the following questions as follows:

What are the most likely issues which are faced by accountants in the practices of positive accounting?

What are some successful factors of positive accounting?

How the positive accounting practices are different from logical program and practices?

How ontology and epistemology of accounting practices would help the researcher to make successful knowledge on set practices of accounting?

This research has been arranged by taking into consideration many frameworks and theoretical concepts like decision making process, hypothetical test, human behavior and other frameworks. This research includes many theoretical concepts and frameworks and research to analyze the individual behavior and its impact over the cause and effect relation. This research framework offers a typical set of practices and programs that could be considered by individuals, accountant and auditors in auditing and accounting practice (Engle and Hunton, 2015).

As per the analysis of Fang, et al, 2014, it has been reflected that these theoretical framework and concept offers many interest test that are utilized in accounting research practice. It offers that companies have been faced many issues in individual behavior and mutual performance in accounting practice attended with many issues that could offer result into deceptive decisions of accountants in concern of accounting.

There are many factors that are used by auditors and accountants in its theoretical and conceptual model that could be prosecuted by accountant and auditors in subsequently following the positive accounting practice. More, these theoretical models support auditors and accountants to develop an understanding along with its functioning of audit. These theoretical frameworks offer that how auditors could utilize the basic models to identify the financial data. The main importance of this article has been ended on the qualitative research concepts that provide clear understanding and data about individual mutual behavior. This theory of Darwin evaluates in this article about uses and offers the two purpose of to position of qualitative measurement in accounting positive research and its practices. The main purpose of this theory is to evaluate the relation with collection of data from the public to frame the research over positive accounting. This provides support to auditors to assess behavior of accountant while preparing and gathering the accounting information (Dyckman and Zeff, 2014). Later on, this information has been used by auditors to find and moderate the errors and issues in practice of accounting which has been developed by the accountant (Li, 2015). Conversely, it becomes tough to appraise that how practical model of development could be created or the variable could be collected in qualitative approach.  

Comparison of Positive Accounting with Logical Program

It has been found that if accountant and auditors use sensible model form then it would provide a result into normal errors i.e. Type-1 errors. There are many following abstract concepts which have been utilized to collect the individual behavior and its cause and effect relations with the practice of accounting (Deegan, 2017). More, null hypothesis has been used in this paper which provides the base to conclude the possible factors that influences the individual behavior in accounting frameworks. The Test statistic of null hypothesis has been based upon the secondary data and assumptions.  At last, it can be said that many frameworks, concept and research have been done to assess the individual behavior and its cause and effect relation (Slater, et al. 2014).

This positive research accounting offers a regular framework that should be utilized by the accountant and the auditors in organizing and analyzing the financial statement of organizations. This research puts importance upon the accepting of individual behavior and the relation of cause and effect in accounting. This research identifies rational support system support to assess the individual behavior and its mutual behavior. It has been appraised that the approach of quantitative research has supported in collecting all the data from the public to identify their mutual behavior in concern of accounting frameworks. In this paper, researcher has been analyzed about individual behavior and its cause of actions in concern of the particular set formats. The hypothetical test has been implemented in this research to help the accountant and auditor to recognize errors and faults of company in accounting details. The main goal of this research might not add on the knowledge of human in accounting- related contexts but it is to provide expedient answers to users and accountants that could be deciphered with great manner (Guan, 2014).

The main limitation of this research and collection of data in this article is based completely upon the secondary data from many sources. All this researches shown the required data in this given paper and the other article that has helped to create the adamantine study that is prepared upon positive accounting. Apart from it, this article place format, accounting assumptions and fundamentals which have been used to identify inadequacy and disadvantages (Smith, 2014). Conversely, the research prepared upon the ontology and epistemology could not cover the complete details to imitate the requisite amount of in sequence on positive research accounting. Researcher has also utilized the theoretical test in its positive accounting that also offers data, figures and accounting frameworks which is based on many assumptions and standards. There are a number of other limitations that have been observed such as collecting the data which might not be appropriate. Therefore, it could be assessed that many pros and cons of this article paper has been taken into consideration in article and research paper (Bertomeu, Darrough and Xue, 2017).

Conclusion

Thus it could be concluded through analyzing the article and conducted this research that this article offers depth knowledge on ontology and epistemology and positive accounting that replicates that if businesses could use positive accounting then it would lead a result into best practice to summarize, classify and record of financial aspects.  This report estimates to offer some effectiveness and limitation as well of accounting practice that decide cause and effects relation. In this article, positive accounting and research over it offers standard layout that have been utilized by the accountant to evidence the financial transaction in accounts. This format helps the auditors to identify all the mistakes in accounting practice. More, many theories and Positive accounting replica have been used in this paper to place some hassle upon cause and effect relations in accounting practice. Many models and assumptions have been chased in positive accounting that assists the company in reporting frameworks around the globe. At the end it could be concluded that, null hypothesis’s test statistics are based on the supporting hypothesis and this is the limit of this research paper. If they offer their work through following the formats and standards then there would be few chances of errors in financial data of organization.

References

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Bertomeu, J., Darrough, M. and Xue, W., 2017. Optimal conservatism with earnings manipulation. Contemporary Accounting Research, 34(1), pp.252-284.

Brown, P., Preiato, J. and Tarca, A., 2014. Measuring country differences in enforcement of accounting standards: An audit and enforcement proxy. Journal of Business Finance & Accounting, 41(1-2), pp.1-52.

Deegan, C., 2017. Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward. Critical Perspectives on Accounting, 43, pp.65-87.  

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.

Fang, J., Haw, I.M., Yu, V. and Zhang, X., 2014. Positive externality of analyst coverage upon audit services: Evidence from China. Asia-Pacific Journal of Accounting & Economics, 21(2), pp.186-206.

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

Klemstine, C.F. and Maher, M.W., 2014. Management Accounting Research (RLE Accounting): A Review and Annotated Bibliography. Routledge.

Li, X., 2015. Accounting conservatism and the cost of capital: An international analysis. Journal of Business Finance & Accounting, 42(5-6), pp.555-582.

Slater, R.A., Koren, S., Ramot, Y., Buchs, A. and Rapoport, M.J., 2014. Interpreting the results of the Semmes?Weinstein monofilament test: accounting for false?positive answers in the international consensus on the diabetic foot protocol by a new model. Diabetes/metabolism research and reviews, 30(1), pp.77-80.

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

Waymire, G.B., 2014. Neuroscience and ultimate causation in accounting research. The Accounting Review, 89(6), pp.2011-2019.