Discuss about the Organizational Change and Global Standardization.
To develop the casual explanations of human behavior in the setting of accounting is the aim of the study. Initially Watts and Zimmerman initiated a claim to the term “Positive Accounting Theory” in their particular theory. However, the article has used this terms in a broader senses in this paper. The objective of this paper is to investigate the positive approach to the research of accounting by discussing its impact in the intellectual project of scientific research project.
In the recent times, the setting of accounting has transformed. Most of the large organizations have adopted less-personal or substantial impersonal systems of information while taking decisions. For that impersonal establishment of the human behavior, the positive approach in the decision making has improved. However, the remarkable deficiencies have been observed in positive research, especially in accounting studies. Dunmore (2016) also agreed that positive accounting research has now limited scope to contribute to the intellectual project. This article clearly discussed all these practical deficiencies by exploring several recent papers. The author has tries to establish the fact that if positive and social accounting research, not comprehensively contributed in the scientific research project, the real purpose of the project cannot be researched its destiny.
In this study, the summary of the article will conduct along with setting hypotheses of the research. Based on such hypotheses, the theoretical framework will be explained to analyze the contribution of positive accounting research in intellectual projects. Later, the study will discuss the significance and limitations of the article.
Most of the complex enterprises are involved willingly in less comprehensively impersonal or the personal systems of information in term of making decision in today’s technological world. Nevertheless, numerous critiques have been mentioned as well as depicted in this their own research papers that the face-to-face communications can have the strength in order to rake decisions more accurately as well as effectively (Dunmore, 2016). Therefore, this particular has mainly shed light on the deficiencies as well as the importance of the positive research on accounting by reviewing briefly the intellectual project. On the other hand, this article has also investigated the serious deficiencies in order to process the figures of accounting to an organization’s higher authority. Most of the researchers have faced restrictions in order to solve the accepted puzzles in a social group. Nevertheless, this article incorporated the concept of the “disciplinary matrix”. In this article, the idea behind the concept is about the introduction of the positive accounting elements in order to take significant decisions irrespective of the intellectual or the social contribution driven by the solutions.
Hence, the article has been able to prove the idea of disciplinary metrics for the benefit of rendition of accounting data and at the same time increasing the paradigm in form of the decision-making. It has to be also considered that the article is able to provide different types of solutions, which are present by investigating the research of accounting in a positive manner for knowing about its potential. The different aspects of the study have been able to provide adequate data related to working hypotheses which have been set for the intellectual inquiry during the work. The first step taken has been assumed on a imaginative and independent platform where there is no control observed over the wishes related to the human subject. The second observation has been observed where the different types of tested events must be considered only in a significant portion of the world otherwise it cannot be considered for intervention of the results from the external world. The next hypothesis is based on those people who normally cannot obtain reliable information, which is based on the events in the world, which are carefully observed. The last hypothesis can be shown in terms of intellectual inquiry of understanding the world that needs careful observation with the positive approach especially in the accounting free and it can facilitate different types of improvements in the decision-making.
The fourth section of the article the viewpoints have been shown based on the facts which are related to the positive accounting. In most of the cases, the interpretive nature of the researchers have been argued and it has been observed they do not follow positive assumptions to the research. For instance the reality associated with the social aspect can be matched with the opinions of the intellectual researchers. In other terms, the socially constructed events consist of both the positive and the human subjects, which cannot be followed universally (Botzem, 2012).
It is needless to mention, that human behavior is considered as one of the important elements by taking positive and transparent decision-making in accounting environment. The various concepts related to the article has a direct relevance to the inner meaning which is used for increasing clarity and facilitate positive thinking in terms of the persons who can extend their personal interactions during the intellectual inquiry. Although the various types of religious understanding may bring about negative impact on such an inquiry. The concepts has been also related for supporting the article based on well-known stories which is used for better understanding of such a theme during the research. In order to understand the different types of positive aspects of the research, the program based on intellectual ideas has able to explore the idea of scientific research which mainly concentrates on the economic and the accounting perspectives. Hence, the paper may be clearly said to be determined with deficiencies in its implementation related to perspectives of modern scenario (Board, 2015).
The latter section of the study of the hypothesis has been able to depict the application of the different types of concepts related to the theoretical framework. This is evident from the collection of the date of it is important for the most part of the scientific research. For instance the theories are practiced for acquisition of the data however the argument still lies in the different types of concepts related to the acceptance of such theories, which has been carried over for centuries. It has been also observed that the natural scientists often think differently and they are observed to maintain various types of the irregularities practiced from the past theories. In this particular situation is critical observation as being based on application of those theories, which we found to distinguish the current observations. The creative idea in the science may be seen to be composed of varied approaches of the natural scientists. Although it has to be considered that, the concept has been discussed with utmost criteria and laid down by Popper (Jorissen et al., 2014).
Hence, it can be said that the essence of the application of successful programming research has been also incorporated through these articles for making enhancements in the behavior of human beings and taking into consideration the accounting research for better financial decision-making. Hence it needs to be observes that in order to deter mine the different types of positive aspects related to the research program a researcher has conducted a survey. Hence it is needless to say that the various aspects of the survey has been able to reveal the significant amount of Which has been observed between the positive thinking of accounting practice in organizations and the factors which is actually requiring that attention. It has been also observed that in most of the cases the organizations have failed to make an efficient contribution in terms of the expansion and enhancement of the intellectual aspect of the program.
Hypotheses of the research:
The framework of the research has followed four hypotheses. The author discussed the positive accounting approach in scientific research project. To fulfill the criteria, the first hypothesis is stated that the existing world of imagination is completely independent (Dunmore 2016). In other words, events incurred in this world are not controlled by collective wishes. This point is valid because the author is mainly concentrated the human aspects in the socially concentrated project. Though the positive approach to accounting research is being discussed by the author, the human elements should not be controlled by other wishes. In this way, the decision-making in the intellectual project could be improved.
Secondly, it has been assumed that events in the world should not be random and the interventions from outside world should be restricted.
The third hypothesis imagined that normal people have the ability to take intellectual decision fairly. However, it does not mean that the human observations can be wrong. The inner meaning of this hypothesis can be stated that the research will include the observations of the normal people to understand their contribution into the intellectual projects.
Fourthly, the hypothesis imagined that the intellectual enquiry is primarily used for observations. This helps to incorporate the mental or creative process correctly to the casual processes that occur in the world.
To test the logic of the hypotheses, the author used the artificial analogous to Popper’s falsification criterion. It has been commonly used in quantitative positive research of accounting. However, the author has used a very dilute version of Popper’s logic. As per the theoretical concept, observed regularities are very difficult to maintained because casual observations are depend on creative and imaginative process. Thus empirical data must be altered and decisions must be changed at times (Jorissen et al., 2014).
Here in this research, the null hypothesis has been tested by taking auxiliary statistical assumptions. Ironically, the numerical figure of the test is only considered the probable part. This is not certainly incompatible with null hypothesis. Here the lack of interest in the quantitative value of parameter being discussed. Thus, the logic behind the testing hypothesis has lost its essence (Whittington, 2015).
Significance and Limitations of the article:
The article is important because limited application of casual observations in the intellectual projects have been practiced by many organizations in the recent times. However, there is a huge scope to introduce the positive approach in accounting research for improving the analytical decisions for the project. The author is clearly discussed the research topic by incorporating other views of the researchers for better understanding to the world. Furthermore, the research has incorporated the mainstream accounting for discussing the positive aspects in the intellectual project. The article has notified a huge deficiency in practice successfully. This will help to understand that those casual observations of human behavior can be fruitful in the setting of accounting. Lastly, the article discusses the theoretical framework with the application of the statistical tools. Thus the scientific approach of the article improves the acceptability in the field of literature.
However, several limitations have been observed in the article. The author used the dilute version of Popper’s logic. This approach has made limitation in testing the hypothesis correctly. Secondly, the superficial analogous has been used for testing the hypothesis. In other words, limited theoretical approach has been discussed in this article.
The article is mainly concentrated to convey the theoretical description of positive research and evaluated the differences between current practice of accounting approach from the requirement to operate such research program effectively and efficiently. However, there are several gaps of literature has been observed. Firstly, the application of the theoretical models is used in limitedly. The most disappointing part of the literature is that the quantitative research has been opted while testing the hypothesis. By this approach, it has reduced the testing approach because theoretical model are used by taking auxiliary statistical assumptions. Secondly, the deficiencies in term of measurement have been taken place. Furthermore, the author has shifted his concentration from the testing hypothesis to parameters estimation. Thus, the hypotheses are not being tested rigorously. Additionally, the article has been criticized because least theoretical substances have been used or implemented for attaining the research outcome. In spite of having several gaps or limitations, the author has successfully portrayed his overview related the research topic.
Board, A. P. (2015). Tetranormalization and the Accounting Standard-Setting Process. Organizational Change and Global Standardization: Solutions to Standards and Norms Overwhelming Organizations, 69.
Botzem, S. (2012). The politics of accounting regulation: Organizing transnational standard setting in financial reporting. Edward Elgar Publishing.
Dunmore, p. (2016). HALF A DEFENCE of POSITIVE Accounting Research, (Massey university , wellington
Jorissen, A., Lybaert, N., Orens, R., & Van der Tas, L. (2014). Corporate participation in the due process of international accounting standard setting: An analysis of antecedents.
Jorissen, A., Lybaert, N., Orens, R., & van der Tas, L. (2014). Constituents’ Participation in the IASC/IASB’s due Process of International Accounting Standard Setting: A Longitudinal Analysis. In Accounting and Regulation (pp. 79-110). Springer New York.
Whittington, G. (2015). Measurement in Financial Reporting: Half a Century of Research and Practice. Abacus, 51(4), 549-571.