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Structuration Theory And Reflections

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Question:

Disuss about the Structuration Theory and Reflections.
 
 

Answer:

Introduction:

The article “Half a Defence of Positive Accounting Research” written by Paul V Dunmore mainly aims in evaluating the impact of positive approach in accounting study. The current study mainly aims in evaluating the impact of human behaviour on accounting background. Moreover, the article represents overall details in the positive accounting theory, which could help in understanding the ontology as well as the epistemology of the research. Paul V Dunmore in his article mainly identifies the rationale for hypothesis testing, which could be used in detecting viable accoutring research. However, the article also emphasises on Popper’s fabrication criterion, which depicts that statistical testing is weaker and cannot be used in detecting the viable accounting theories.

The researcher in the study mainly aims in evaluating the above-mentioned article where research questions, theoretical framework, limitations and significance of the article is mainly reviewed. The study effectively investigates and positive accounting approach, which is been depicted in the article.

The overall article “Half a Defence of Positive Accounting Research” mainly depicts the impact of epistemology and ontology of positive research. In addition, the article mainly evaluates the current practises of accounting, which is not adequate in meeting necessary requirements of research program. Moreover, the article also illustrates the use of human behaviour in accoutring background, which could be used in fundamentally developing the research. Furthermore, the article also explores the overall diverse causes of human behaviour, which is present in an organisation. Nevertheless, the article also evaluates relevant ontological and epistemological comprising projects, which is effective in detecting the shortage associated with positive accounting research. Likewise, scientific research projects are mainly used in the article with the help of hypothesis testing, which could support intellectual enquiries of the research project (Coad, Jack, and Kholeif 2015). Hence, the article provides in-depth illustrations on positive research and accounting. Crum, Hartkens and Hill (2014) stated that identification of adequate method in evaluating the research theories could eventually help in adding relevant researches to the accounting segment.

The article also focuses in presenting the concept of ontology and epistemology, which could depict the falsification of hypothesis testing. The article stated in its evaluation of hypothesis, it was clear that many theories were being falsified based on 5% valuation. In addition, accounting theory is mainly an intellectual property, which cannot be quantified using hypotheses technique. Qualitative positive accounting research is also mentioned in the article, which quantifies certain accounting phenomenon to take adequate decisions. The overall limitations and weakness of statistical hypothesis is analysed in the article. Gold, Hunton and Gomaa (2015) mentioned that hypothesis testing is only used in deriving valuation for arithmetical values, while any conceptual instances are not accommodated by the technique.

 

Research Questions or Hypothesis:

The article mainly portrays different research questions, which is been used in the article to attain viable research outcome. The following research questions have been used in the article.

  • How to identify whether accounting research could fulfil different scientific objectives?
  • To identify how epistemology and ontology could affect the overall research program?
  • Identify how paradigm can liberate positive accounting with adequate experimenting and theorizing?

However, the research question in the article mainly examines the following contents.

  • To identify the ways in which epistemology and ontology could affect a particular research program.
  • To depict the extent in which positive research outcome could help in achieving the scientific objectives.
  • The article mainly depicts that whether positive accounting theory is wider concept in comparison to positive research program.
  • Lastly, the research examines the Kuhn’s illustration of the normal science, which could be used by positive accounting to attain its potential.

Theoretical Framework:

The theoretical frameworks that are used in this research for meeting its objectives are briefly depicted as follows:

The operation related to balanced self-interest amongst the parties is the result of the phenomena of accounting through express or implied contracts in different types of organisations. This takes into account the choices of accounting choices, which the business managers undertake, pricing and reporting decisions that the auditors undertake, the regulators’ decisions for setting standards and the professional academic advices. In the words of Ball (2013), it is crucial to ascertain the nature and kind of information undertaken on the part of the investors for making investment decisions. This denotes that the behaviour of the individuals is rational; however, this is not evident for the types of games occurring from the theory associated with positive accounting.

Moreover, after examining the various researches of accounting, the settings of accounting have been assessed when coherent behaviour is not present, which is the technique of making judgements for the auditing professionals. In addition, this considers the ways through which the business managers exercise discretion in the performance evaluation systems (Ball 2016). Henceforth, these examples intend to provide evidence that the program pertaining to positive research is broader in contrast to the theory of positive accounting. Any particular research aiming to obtain an overview of the nature and reasons of the phenomena of accounting complies with the scientific accounting research.

 

Scientific ontology and epistemology:

According to Beattie (2014), epistemology is a field of science that intends to describe the various approaches available for obtaining an insight of the world. On the contrary, ontology aims to describe the activities and their relation in answering the question. At first, the human agency and the socially created nature of roles, practices and associations represent that the earth has an objective continuation irrespective of the human beings and participants and the activities should not contain rational causes (Carnegie and Napier 2016). Moreover, it is not possible to observe the world irrespective of the experiences of the individuals and descriptions of the participants. Thus, due to these epistemological and ontological issues, the mission to obtain an insight of the causes of accounting phenomena is an exercise, which could not be achieved.

The issue related to positive research is the exploration of meaning and experience, as it aims to explore the causes. The different streams of the research with various groups of objectives could live at the same time. Another significant issue is associated with agency. This is because if the individuals have their own will, their moves might lead to causes, which are not consenting to the scientific study. Thus, the general trends in behaviour could be described; however, some auditors and accountants might behave in a different fashion. The causes of behaviour could not be detected in the objective world; however, the same could be conducted in a different place.

It has been identified from the case study that rigorous testing of the vulnerable models is necessary for careful analysis of the variable measurements. In addition, the analytical modelling is required to test and develop the theoretical models. For the implementation of analytical modelling in this research program, the field pre-occupation is needed to shift from tractability to plausibility (Guthrie and Parker 2016).

The researcher has recommended that higher concentration on measurement is needed rather than testing only. The main reason behind this is that a bias in strong publication is evident against the accounting dimension by not taking into account the linking of the same with the theory. The lack of resources in accounting is there because of the unavailability of sufficient resources (Penman 2016).

 

Limitations and significance of the Article:

The current article helps to gain a deep understanding about the process of positive accounting from a broader point of view of a research program that has the intention to prepare certain casual association of the behaviours of the human in the set of accounting. The research also assists in developing deep understanding about the project of intellectual research that helps to understand the cause and effect relationship of the globe. The study is also helpful to understand the various scientific research programs in economic as well as accounting that can be seen as the process of positive research (Edwards 2013). The study has establishes the fact with the help of various examples that the positive research program is greater and broader than the theory of positive accounting. The article has been successful to gain knowledge about different accounting theories and the way the science of Kuhn can be presented as a suitable aspect for positive accounting research. However, the primary output that consists of statistical results contains un-interpretable linking of coefficient (Carnegie 2014).

Apart from some major significance, there are some major limitations of the process of positive accounting research. The rationale behind the testing of statistical hypothesis to the falsification measure of Popper is weak. One of the major limitations of the research process of positive accounting is the development of various kinds of casual theoretical model. However, a major gap can be seen between the actual process of the research of positive accounting and what are needed to carry on different kinds of intellectual program. On the other hand, the Kuhn description also fails to offer correct viewpoint about the world (Parker 2013). Apart from this, the concept alignment between ontology and epistemology in relation to some particular accounting theories can be considered as non-illusive. Another significant limitation of the study is that it has been successful to recognize the fact that the progress rate of various kinds of scientific projects is very slow. Hence, for the purpose of positive contribution to different kinds of scientific projects, the princess of positive accounting can also make slow progress, as the present progress is illusive. Thus, it can be said that the concept of the article has not explained the way of making positive contribution to various kinds of scientific projects; and the article has not explained the way to advance the process of positive accounting in a faster rate.

 

Conclusion:

From the above study, it can be said that the main objective of the current study is to inspect various aspects of epistemology along with ontology in the positive research. From the analysis, it can be considered that the present accounting practices does not correctly fulfil the required criteria of positive accounting process. From the major findings of the study, it can be said that different accounting model derived from various analytical results cannot be examined, as they all are untraceable and inadequately developed. Hence, from the above discussion, it can be ascertained that there is a strong need for better and effective accounting measurement tools that can have a rigorous scope of testing. Apart from this, it is needed in the positive accounting research to incorporate estimation and it is needed to shift the focus from the process of hypothesis testing, as it is not the effective process. Furthermore, the present study also helps to conclude that there is a strong need to develop the process of data archiving for the purpose of the enumeration of accounting concepts. Overall, it can be said that the process of positive accounting has a great significance.

 

References and Bibliography:

Ball, R., 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs. Accounting Horizons, 27(4), pp.847-853.

Ball, R., 2016. Why We Do International Accounting Research. Journal of International Accounting Research, 15(2), pp.1-6.

Beattie, V., 2014. Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework. The British Accounting Review, 46(2), pp.111-134.

Bublitz, B., Philipich, K. and Blatz, R., 2015. An Example of the Use of Research Methods and Findings as an Experiential Learning Exercise in an Accounting Theory Course. Journal of Instructional Pedagogies, 16.

Carnegie, G.D. and Napier, C.J., 2016. Historiography in Accounting Research.

Coad, A., Jack, L. and Kholeif, A.O.R., 2015. Structuration theory: reflections on its further potential for management accounting research. Qualitative Research in Accounting & Management, 12(2), pp.153-171.

Crum, W.R., Hartkens, T. and Hill, D.L.G., 2014. Non-rigid image registration: theory and practice. The British Journal of Radiology.

Carnegie, G., 2014. Historiography for accounting: Methodological contributions, contributors and thought patterns from 1983 to 2012.Accounting, Auditing & Accountability Journal,27(4), pp.715-755.

Dalla Man, C., Pillonetto, G., Riz, M. and Cobelli, C., 2015. An index of parameter reproducibility accounting for estimation uncertainty: theory and case study on β-cell responsivity and insulin sensitivity. American Journal of Physiology-Endocrinology and Metabolism, 308(11), pp.E971-E977.

Edwards, J.R., 2013. A History of Financial Accounting (RLE Accounting) (Vol. 29). Routledge.

Gold, A., Hunton, J.E. and Gomaa, M.I., 2015. Retraction: The Impact of Client and Auditor Gender on Auditors' Judgments. Accounting Horizons, 29(3), pp.743-743.

Guthrie, J. and Parker, L.D., 2016. Whither the accounting profession, accountants and accounting researchers? Commentary and projections. Accounting, Auditing & Accountability Journal, 29(1), pp.2-10.

Lukka, K. and Vinnari, E., 2014. Domain theory and method theory in management accounting research. Accounting, Auditing & Accountability Journal, 27(8), pp.1308-1338.

Parker, L.D., 2013. Contemporary university strategising: the financial imperative. Financial Accountability & Management, 29(1), pp.1-25.

Penman, S., 2016. Valuation: accounting for risk and the expected return. Abacus, 52(1), pp.106-130.

Power, M.K. and Gendron, Y., 2015. Qualitative research in auditing: A methodological roadmap. Auditing: A Journal of Practice & Theory, 34(2), pp.147-165.

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