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Succinct Summary of the present article

Discuss about the Half a defence of Positive Accounting Research.

The current work focuses on logical investigation of particular article that is titled as “Half a defence of Positive Accounting Research” on paper by the author Paul V Dunmore. This study basically takes into account positive accounting extensively as an investigation program and this sequentially aims to inspect the cause and effect relation in behaviour of human beings especially from the perspective of accounting context. Principally, this study also deals with principles of both ontology along with epistemology of research. Moving further, this study reflects an introductory unit that reveals the contextual aspects of positive accounting approach in research particularly in accounting, different scientific research programs, alongside instances of positive research in definite field of accounting. Subsequently, this research piece also sheds light on different theories as well as notions of scientific ontology together with epistemology. Consequently, this study also focuses on falsification along with implication of hypothesis examination. Other than this, this study also concentrates on different necessities of an efficacious positive research task and studies the reasons behind the specific manners of research, subsequently presents a decisive announcement accompanied by suggestions for enhancement (Beatty and Liao 2014). In essence, the present study concisely presents a summarised view of the given article to deliver an overview of the entire article, ascertains specific research questions derived from the purposes of the current study. In addition to this, this section also demonstrates theoretic argument of the present study on positive accounting research program and demonstrates the importance and limits of this study.

The specified article fundamentally examines the positive approach in accounting context and explicates illustratively different notions of positive accounting on a definite research project. Nonetheless, this sequentially aids the procedure of institution of cause and effect relations in behaviour of human beings examined from the perspective of accounting field. Subsequently, the particular article remarks about the scientific research projects in specific subjects such as economics alongside accounting in the light of positive approach. Other than this, this study also systematically inspects the manner this theory can be implemented in the field of accounting, identify insufficiencies in the procedure of execution of scientific approaches of research functions (Biondi and Zambon 2013). However, this study also elucidates comprehensively about intellectual probe established with alignment to hypothesis of the research, Greek tradition of sensible enquiry and many other factors as a vital section of scientific course of research work. Subsequently, this study also provides comprehensive examples of particular positive accounting research that essentially indicates towards positive research projects that can be observed to be much broader than Positive Accounting Concept (). Furthermore, the current section also highlights appropriate examples on positive accounting concepts in research that essentially sketches the fact that nature along with reasons behind definite concepts of accounting, though the causes might possibly be based on non-logical concepts of human psychology (Bonin 2013). Other than this, the current study also expounds different notions of scientific ontology along with epistemology. However, this work also demonstrates different principles and basis of hypothesis examination as well as falsification. By itself, it can be hereby mentioned that this current study advocates that the principles are regularly proposed inductively by way of accumulation of data, however induction cannot all the time be the correct theory. 

Research Questions

In addition to this, the current work also elucidates in depth the criterion of Popper that suggests the sequential steps that generally the natural scientists undertake for carrying out the research work. Principally, the procedures comprise of detailed observation plus generation of initial ideas, formulation of proper theory alongside inspection of projections (Bryer 2014). By itself, undertaking this course also leads to disapproval of numerous theories and directs towards examination of feasibility of falsification of concepts (Coad et al. 2016). Further, inspection of falsification also demonstrates qualitative positive research, diverse determinations of particular qualitative positive study and afterwards explicates proper logic alongside flaws of examination of statistical hypothesis. This study also vividly talks about the logic that is behind examination of hypothesis. This again can be observed as a version of Popper’s judgment that is mostly utilized in different quantitative research. The null hypotheses are presented and mainly under the null hypothesis, definite distribution of specific test statistic is computed. According to the given article, rationality of investigation of hypothesis is essentially to falsify or else nullify the specified null hypothesis (Deegan 2013). Furthermore, this study also demonstrates the need for statistics for particularly positive accounting study given that specific data on accounting is subject to diverse errors. Nevertheless, statistics are too incorrectly utilized, thus, the usual objective should not be examination of hypothesis and in its place approximation has to be utilized. Additionally, this study also demonstrates the effect on particularly positive research work. Again, this article also sketches the necessities of an efficacious positive research works. Essentially, this indicates towards the necessity of susceptible representations that can be rigorously inspected, significance of rational modelling and requirement for estimation in place of testing of hypothesis (Freeman et al. 2014). In conclusion, the provided article delivers the decisive declarations grounded on inspection of different ontological along with epistemological facets of positive research.

Furthermore, decisive declarations of provided article also elucidates the confines of accounting research and manner in which the present exercise of accounting fails to meet different requirements. This study also suggests methods for enhancement of existing business practice that is dependent upon different identified gaps in hypothetical modelling, enumeration procedures in models, examination of hypothesis along with preservation of data records. Examination of the observations of different research helps in identifying the matter that there is insistent requirement for better procedures for enumeration that in turn can help in assessment of different theoretic models that can be fittingly assessed. Predominantly, the notions has the requirement to be functionalized by searching out appropriate proxies for diverse significant concepts (Gaffikin and Aitken 2014). Before institution of a viable method for examination of a notion, the precise enumeration arrangement need to be correctly utilized as a standard that can be followed in all research studies as it is not worthy re-inventing diverse measurement processes for different research works. By itself, examination of diverse findings also recommends transference of focus from courses of inspection and examination of hypothesis to process of estimation of different research parameters (Hair 2015). For itself, comparative appraisal can be undertaken between confidence intervals and theoretic estimates of research parameters as well as various comparable details from miscellaneous research studies. Other than this, the research study also proposes the requirement for preservation of data records, application of significant concepts that can help in inspection of hypothesis.

- How do the concepts of positive accounting approach be utilized for the purpose of attainment of different scientific intents particularly in the field of accounting?

-How can the courses of formulation of research hypothesis, statistical examination of hypothesis, and estimation of research parameters be observed within a particular paradigm of research?

-What are the different aspects of the ontology as well as epistemology of research that exerts impact on the research work?

This current section concentrates on theoretic framework of research study that assists supporting diverse theoretic notions, principles as well as ideas that are essentially relatable in the present context. Besides, theoretic outline of study contains apposite descriptions of ontology along with epistemology factors in particularly scientific research program. Mainly, the chosen article elucidates different concepts of positive accounting, illustrates about its background together with biases. However, in case of this scientific research works, the carefully chosen article refers to concepts of Greek mythology, different religious considerations about the world, (Buddhist/ Abrahamic) for gaining deep understanding regarding the course of sensible process of enquiry (Miller and Power 2013). This process of rational inquiry essentially forms a crucial factor of scientific research. In addition to this, it can be hereby witnessed that the carefully chosen article also exemplifies positive research with proper reference to accounting (Henderson et al. 2015). This study appositely draws reference to different theoretic model on sensible, self-interested human behaviour. Furthermore, theoretic framework of this study also comprises of thorough study of particularly scientific ontology along with epistemology. In essence, the ideas, notions as well as codes of accounting for all intents and purposes embraces exhaustive explanation of certain items such as earnings, disbursements, revenue, gains elsewise losses and many others. Nevertheless, accounting theory in ontological setting also divulges the fact that there are many underlying suppositions as regards existence of reality that fundamentally can be related to significant model on realism in philosophy (Modell 2013). Nonetheless, diverse inferences based on definite ontological theories can be observed to be insufficient. Particularly for this cases consequences along with the roles of accounting in business concerns can be considered.

Suggestion of this research refers to acquirement of different comprehensive idea regarding positive approach in accounting. Nevertheless, this assists in augmentation of causal relations of behaviour of human in basically accounting context. Other than this, evaluation of present article also reflects the importance of intellectual enquiries that can consequently support entire course of institution of cause as well as effect relations (Rogers and Van Buskirk 2013). This study also helps in gaining knowledge as to miscellaneous theoretic philosophies along with perceptions of normal science as has been advocated by Kuhn. Nonetheless, the main output essentially involves statistically important consequences and has varied uninterpretable coefficients related to changed doubtful dimensions. Fundamentally, there are many confines of this research work. Particularly, explanations suggested by Kuhn are also non-fundamental (Setyorini and Ishak 2012).  Hereby this study proposes specific propositions that are essentially based on consequences of the research study. However, proposals for the enhancement of theoretic models have the need to be assessed for institution of operative research studies. While, this study also mentions regarding insufficient advancement in particular scientific research in the field of accounting, the present study does not mention anything regarding the ways for overcoming diverse difficulties of slow advances in positive research particularly in the field of accounting. Yet again, the recommendations for development as mentioned in this article suggests about re-approximation as well as use of estimation processes of different research parameters, still, it does not show the way of application of process that can be followed for assessment of different theories (Yee and Khin 2015).

Conclusion

In conclusion, it can be said that there is requirement for better theoretic models that can be regarded as particular subjects for detailed examination. The current study also helps in gaining deep understanding regarding the fact that that there is prerequisite for improved processes of enumeration in order to ensure proper examination of different theoretic models. In addition to this, the study helps in understanding the requirement for transference of effort from examination of hypothesis to use of processes of estimation of different parameters.

References

Beatty, A. and Liao, S., 2014. Financial accounting in the banking industry: A review of the empirical literature. Journal of Accounting and Economics, 58(2), pp.339-383.

Biondi, Y. and Zambon, S. eds., 2013. Accounting and business economics: Insights from national traditions. Routledge.

Bonin, H., 2013. Generational accounting: theory and application. Springer Science & Business Media.

Bryer, A.R., 2014. Conscious practices and purposive action: A qualitative study of accounting and social change. Critical Perspectives on Accounting, 25(2), pp.93-103.

Coad, A., Coad, A., Jack, L., Jack, L., Kholeif, A. and Kholeif, A., 2016. Strong structuration theory in accounting research. Accounting, Auditing & Accountability Journal, 29(7), pp.1138-1144..

Deegan, C., 2013. Financial accounting theory. McGraw-Hill Education Australia.

Freeman, R.J., Shoulders, C.D., Allison, G.S., Smith Jr, G.R. and Becker, C.J., 2014. Governmental and nonprofit accounting: Theory and practice. JPAEJOURNAL OF PUBLIC AFFAIRS EDUCATION VOLUME 20 NUMBER 3, p.441.

Gaffikin, M. and Aitken, M., 2014. The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century. Routledge.

Hair, J.F., 2015. Essentials of business research methods. ME Sharpe.

Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015. Issues in financial accounting. Pearson Higher Education AU.

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

Modell, S., 2013. Making sense of social practice: theoretical pluralism in public sector accounting research: a comment. Financial Accountability & Management, 29(1), pp.99-110

Rogers, J.L. and Van Buskirk, A., 2013. Bundled forecasts in empirical accounting research. Journal of Accounting and Economics, 55(1), pp.43-65.

Setyorini, C.T. and Ishak, Z., 2012. Corporate social and environmental disclosure: A positive accounting theory view point. International Journal of Business and Social Science, 3(9).

Yee, C.M. and Khin, E.W.S., 2015. Positivist Research and its Influence in Management Accounting Research. Journal of Accounting Perspectives, 3(1).

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