Positive accounting research is one of the most debatable topics, and this article intends to focus on the human attributes that is directly associated with the utilization of hypothesis and statistical methodologies. In relation to the implementation of the positive accounting research, this article sheds light on the theory of knowledge, and the obstacles of the statistical methodologies like imperfect reproduction in order to establish effective confidence due to low interest levels in the numerical specifications, model development on an informal basis, etc (Watts & Supreme, 1986). On a whole, this article aims to highlight the significant points that result in insufficiencies, thereby, in turn, offering several substitutes that can assist in creating an effective positive accounting research.
This paper begins with a proper assessment of human beings wherein their various traits in the distinct environment is taken into account. In addition, several other prospects that play a key role in affecting the reason making ability is also taken into consideration. Moreover, it can also be witnessed that the acts and practices are altogether affected by an infinite number of factors. With the help of this article, the difference of human behavior in two different scenarios can be observed. Besides, this is the key aspect of research in the positive accounting (Hannam, 2009). It can be witnessed that an enlightened perspective affects a human being, and their reaction is entirely based on the scenario (Masume & Talebnia, 2016). Nevertheless, such behavior is observable in more than seventy percent of the situation.
The reason why there is a drastic decline in human beings’ interaction is due to a technicality in accounting and its operations. Besides, there is a system, which controls everything, and hence, the reliance is primarily based on the system, thereby resulting in generating difficulties in determining the reasonable human objectives. Nevertheless, this is because several perspectives influence such human behavior (Dunmore, 2009). In other words, the behavior of humans is influenced by several prospects, thereby making it problematic to be adjudged. Therefore, the presumption taken into account plays a key role in disqualifying the positive accounting research in order to make an effective contribution towards the society (Lapsley, 2012).
Moreover, the outcomes together with anticipations are also relevant. Therefore, this article intends to develop the research efficiency by offering various suggestions regarding positive research. Besides, several illustrations are considered by considering different models of research. Both the hypothesis and statistical methodologies are required to assess different scenarios, and the procedure of auditor’s reaction that is associated with the presumption of reasonableness (Tinker et. al, 1982). Further, the outcome of hypothesis aligns with the samples opted, and therefore, ultimate targets become unattainable. Ultimately, this article sheds light on the undetermined relationship by considering two different variables, but require more instead. Therefore, the key need is to assess the theories that play with each other, as opposed to evaluating a methodology for the hypothesis (Ahmadi, 2011). It is, therefore, significant to evaluate distinct theories or methodologies so that it can highlight the present practice.
This article intends to highlight a developed model and the methods must be effective enough to make the testing accurate. Furthermore, such testing must be free from biases and errors in order to make the model more effective. Connections of a more dependable nature must also be framed with proxies so that it can result in a determination of measurable strategies (Maines & Wahlen, 2006). Therefore, this clearly depicts that research paper plays a key role in emphasizing not only upon the hypothesis concepts but also upon an effective situation for the anticipation of parameters. Thus, development of innovative methodologies is relevant to ensure an enhanced research operation. Besides, this can result in a more enhanced outcome if substantial replicas that can align with the efficiency of the measurement play a key role in leading towards the analysis of the limitations or restrictions of the research (Dunmore, 2009).
The evaluation of positive accounting research is the major question of research, and whether any strategies are prevalent, that can enable the performance of an auditor or accountant. Yet, it is vulnerable to several attackers. The hypothesis is examined by taking samples of audit fees that are liable to be charged, against the size of firm and complexity of audit procedure. This is a quantitative research that takes into account procedures of changeability of audit fees, thereby illustrating several policies, and use of methodologies of regression (Dunmore, 2009). This model is prevalent to track the type I error, but it is notable that both testing and hypothesis cannot be perfect. The main aim of the hypothesis is to illustrate that nil hypothesis is imperfect as the outcomes are associated with the sample. Therefore, it is clear that hypothesis testing plays a key role in offering an inappropriate proof in the scenario of the hypothesis of substitute nature. On a whole, the value of hypothesis is irrelevant in relation to positive accounting research (Humphrey, 2008). Therefore, after taking into due consideration the research and other materials, it can be stated that this article primarily intends to focus on positive accounting research, and the literature review assists in finding whether such research can procure the prime objectives and goals (Tinker et. al, 1982). In addition, this research also relies on several models and factors.
There are various regulations in an auditing and accounting practice that are called accounting standards, or regulatory and taxation requirements, and compliance of these is significant to establish a constant framework of operations. Therefore, since these adherences to various rules and regulations are crucial, it facilitates in establishing a stagnant framework of operations but it must be noted that no relevant materials are disregarded in this process (Maines & Wahlen, 2006). However, auditors fail to adhere to such requirements, and these are established to interpret the causes for such differences.
Several factors play a role in ascertaining these variations in anticipated action, like human traits that offer the reasonableness and independence of imagination of every performing individual. Moreover, biases and errors generate as such independence marks create a pattern and operate with preconceptions. Nevertheless, such trends can play a key role in altering the designed course of action.
For this article, such mentioned behaviors are a significant material and these can be investigated in order to prevent it from influencing the framework. A sample size is taken into account while working with a hypothesis, with a presumption that it highlights the population as a whole (Dunmore, 2009). Therefore, all possibilities must be carefully considered and misrepresentation can be framed after considering one item as a sample from every type, in order to make this measure to operate effectively (Hay et. al, 2006). This can assist in avoiding checking off every kind, thereby depicting an aggregate crosscheck betwixt various scenarios.
Nonetheless, utilization of one method cannot assure an appropriate outcome because every statistical measure is oppressed with its own restrictions and the qualitative investigation is not conducted. Furthermore, a single scenario can be taken into due consideration through a hypothesis, in contrast to an audit that can have more variables. Therefore, although being simple, an audit process can have many variables, that are very significant. Thus, since hypothesis takes into due consideration only a single variable, a point of concern arises, thereby creating a situation of making the research distorted in nature (Hay et. al, 2006).
With the assistance of this article, various relevant points of discussion arise because of several flaws in the current system. Therefore, such research is crucial to establish a path for enhancements in the system. Moreover, as per studies, it has been shown that human behavior is generally reasonable in nature, and it attempts to enhance the advantages of a scenario.
Besides, this article also has its disadvantages. Firstly, it primarily concentrates on a vital part of the thesis, and it could offer better suggestions together with illustrations to enhance the efficiency of the research. Furthermore, this article primarily takes the present theories to be efficiently true in nature and implements such theories (Milne, 2002). However, in reality, such theories have developed overdue passage of time, and have not been examined since then. Therefore, such enhancements are a clear proof that developments are in fact still incurring in this operation. However, such advancements are very crucial in relation to such theories because it can play a key role in restricting these limitations, and it cannot be done if the level of study and research is not enhanced.
Various statistical measures can play a key role in representing distinct outcomes and since, accounting is a prime subject with innumerable limitations and variables, the errors of measurement must be given due consideration. Furthermore, considering an effective representation of samples is equally crucial because it must shed light on a virtuous picture as much as possible of the complete population (Dunmore, 2009). However, making a judgment of an entire population through a sample can have its own disadvantages and restrictions, and that must be taken due care of prior to evaluating the required outcomes. On a whole, this is one of the prime disadvantages that must be given due consideration as the sample may fail to depict the real nature of the population, thereby failing to offer an effective piece of information (Spiceland et. al, 2011).
With the help of this article, it can be clearly understood that the intensity of the present research of accounting is insufficient in nature, and has failed to procure the same to operate it. Therefore, this generates an immediate requirement to undertake a more systematic and strong approach that is also incorporated with methodological measures. Moreover, analytical models and unguarded models are the key way towards progress with more rigorous examination and re-examination that can be attained by replication, thereby playing a key role in offering several positive or effective outcomes for the accounting research.
The curbs and other limitations of this field can be used to enhance its effectiveness and efficiency. Furthermore, the different opportunities that are generated through this research can be utilized in order establish a more rigorous and theoretically appropriate framework. Moreover, since new and innovative methodologies have been developing with the due passage of time, these can play a key role in enhancing the validity and importance of such research, thereby granting it the potential to align freely to fresh scenarios. On a whole, this methodology of positive accounting research must have to proceed with the due passage of time.
Ahmadi MR 2011, ‘Comparative analysis of grammatical approach and positive approach in the process of theorizing about knowledge accounting’, Journal of Financial Accounting, vol. 1, no. 1, pp. 71-88.
Dunmore, P.V 2009, Half a Defense of Positive Accounting Research, Massey University, Wellington, New Zealand
Hannam, J 2009, God’s Philosophers: How the Medieval World Laid the Foundations of Modern Science. Icon, London.
Hay, D. C, Knechel, W. R, Wong, N 2006, ‘Audit fees: A meta-analysis of the effect of supply and demand attributes’, Contemporary Accounting Research vol. 23, no. 11, pp. 141–191.
Humphrey, C 2008, ‘Auditing research: A review across the disciplinary divide’, Accounting, Auditing & Accountability Journal vol. 21,no. 2, pp. 170 – 203
Lapsley, I. 2012, ‘Commentary: Financial Accountability & Management’, Qualitative Research in Accounting & Management, vol. 9, no. 3, pp. 291-292.
Maines, L. & Wahlen, J 2006, ‘The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research’, Accounting Horizons, vol. 20, no. 4, pp. 389-425.
Masume B & Talebnia, G 2016, ‘Challenges Positive Accounting Theory’, International Journal of Basic Sciences & Applied Research, vol., 5, no. 2, pp. 119-122Milne, M.J 2002, ‘Positive Accounting Theory and social dissclosure analyses: a critical look’. Critical Perspectives on Accounting vol. 13, no. 3, pp.369-395
Spiceland, J., Thomas, W. & Herrmann, D 2011, Financial accounting, New York: McGraw
Tinker, T, B. Merino, & Neimark M 1982, ‘The Normative Origins of Positive Theories: Ideology and Accounting Thought’, Accounting, Organizations and Society vol. 2, pp. 167–200.
Watts, R. & Supreme J 1986, Positive Accounting Theory, Edgewood Cliffs, NJ: Prentice Hall.
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