The main purpose of the study is to analyze the accounting theory and current issues that prevails in the recent times (Weil, Schipper and Francis 2013). The study further explains the application of positive as well as scientific approach that relates directly with the accounting research as a whole. The current segment majorly brings out the objectives that actually give rise to human behavior aligning that aligns with the accounting settings. The present study represents set of ontological and epistemological assumptions that are used at the time of conducting scientific research through feasible intellectual projects. There are various assumptions that are proved wrong and absurd (Hoskin, Fizzell and Cherry 2014). The current study focuses on understanding the positive research in accounting and used as defensive activities for future analysis purpose. It has been even viewed that accounting is becoming defensible and hard for managing in the upcoming years. Therefore, the study presents with progress and logics wherever applicable by use of qualitative and quantitative research methods (Watts and Zuo 2016).
The title of the research article is “Half a Defence of Positive Accounting Research” (Dunmore 2011). In this particular article, proper emphasis has been given on the auditing aspects that are mostly typical good work on how far given practices falls short due to Popper prescription. Qualitative researchers are of the opinion that the article is based on theories and not on hypothesis that can be used for testing activities. It is the responsibility of researcher to conduct observation methods for finding the need for conducting accounting research. On the other hand, quantitative researchers actually believes on hypothesis logics used for testing as it is less vigorous after comparing it with the Popper prescriptions at the time of combining the features and detecting the incorrect hypothesis at the same time. The main purpose of the article is to summarize both qualitative and quantitative research methods that properly signify much of a confidence after accepting the findings as well as mistaken ideas for making the corrections as and when applied. It is argued that positive accounting research sets out the artifacts that are used for low standards (Hoskin, Fizzell and Cherry 2014). In case of Kuhn description, there are various normal sciences that fit at the right place by using positive accounting research after comparing it with the traditional sciences. In this article, there is proper explanation of apparent functional deficiencies that needs to be discussed for getting information on the essential features of social system used for positive accounting research. The study discuss about the final prospects that is explained when Kuhnian crisis and revolution takes place for understanding the concept of positive accounting used for achieving potential competitive advantage. It is understood that the final prospects actually talks about the Kuhnian crisis and revolution at the time of conducting positive accounting research in the most appropriate way (Schroeder, Clark and Cathey 2016).
In this particular article, Positive accounting theory is explained on broader sense when research programs develop causal human behavior (Saunders and Cornett 2014). This can be evaluated by accounting settings after comparing it with PAT existence in current accounting practices. It also uses the ontology and epistemology at the time of examining the programs in a given form. There are several common problems that are accounted such as casual construction of theoretical models that is used for testing undue reliance and hypothesis logics (Hoskin, Fizzell and Cherry 2014). Addition to that, there is a lack of interest present especially in the numerical values of parameters and insufficient replication that warrants the level of confidence at the time of accepting the findings. It further uses the theoretical models at the time of examining the qualitative data in an effective way. As far as positive research in accounting is concerned, it helps in diagnosing the capabilities so that scientific objectives can be properly used. In that case, Kuhn description of normal sciences actually gets fitted in the positive accounting research in the near future (Pratt 2013).
The article clearly defines the positive approach used at the time of conducting accounting research (Picker et al. 2016). Addition to that, positive accounting research actually serves important part by taking the wider intellectual projects at the time of conducting scientific research through cause and effect relationships. The article briefly suggests streaming of critical research that falls within the subject and should be developed within the passage of time (Weil, Schipper and Francis 2013). It mainly takes into consideration the accounting aspects that really causes human behavior and explores in a given complex organization for evaluation activities. It needs to conduct face to face interaction after replacing the less personal information at the time of involving in decision-making process. Therefore, the article explains the importance and deficiencies of positive accounting research that is used for wider intellectual projects after constructing ontological and epistemological assumptions (Hoskin, Fizzell and Cherry 2014).
According to Edwards (2013), empirical question are raised for understanding the causal theories of human behavior and limited the application of theories for future analysis purpose. Addition to that, there are several areas where situation of actions takes place for people who actually conducts interpretive research. It is necessary for considering the research based on positive, ontology and epistemology that correlates with one other. It is the responsibility of the researcher for observing the imperfections that actually exist in the social world after constructing actions that is either independent or independent in proper ways (Henderson et al. 2015).
As rightly put forward by Dunmore (2011), at the time of conducting scientific research, researcher collects data that will be quantitative and qualitative. In other words, some popular theories actually reveal the fact regarding data that shows induction and proves proper assumptions. Some supported evidence suggests logic acceptance theories that evolve from traditional theories after gaining insights of information of Popper prescription (Hoskin, Fizzell and Cherry 2014). It is thereby necessary for testing the predictions of new theories aligning with the new observations in vital situations. It takes into consideration old and new theories after evaluating innovative predictions. Therefore, the process that is adopted had been tested by other disproved theories and set of theories at the same time (Freeman et al. 2014).
As opined by Dunmore (2011), Popper explains concept of new theories after investing on observed regularities as well as proved observations. Addition to that, it requires proper inductive observations especially in case for pure creative and imaginative process after collecting empirical data. On the contrary, it requires testing both the theories that concerns a single theory. It is suggested by the researcher that there is falsification of certain inoperable assumptions that depends on the theoretical prediction. Therefore, it is understood that there are certain falsified theories that had been evaluated after anomalous tracks of Pioneer 10 and 11 spacecraft (Hoskin, Fizzell and Cherry 2014).
According to Deegan (2013), it is argued that sciences get influenced under scales that occur from macro as well as mid-range activities in given scenario. In other words, it is necessary for testing descriptions of cause and effect relationships after having proper insights if aspects on accounting. In case of qualitative positive research, it takes into consideration qualitative sciences such as geology, zoology and botany. This theory had been evaluated in the Darwin theory of evolution with proper justification. Therefore, some common mistakes are identified in social sciences where it assumes positive and quantitative research that leads to much confusion (Weil, Schipper and Francis 2013).
According to Dunmore (2011), there are two separate purposes in order to assume qualitative optimistic research particularly in case of secretarial. It is essential for gathering data that help ways for developing beginning sympathetic of some occurrence before attempting quantitative dimension. This means sorting out questions after suggesting ways from the circumstance of review pricing investigate. The study is based on deterioration examination on how an auditor prices given inspection report (Crawford and Lepine 2013). It requires meeting data for formative the tender bid as well as unique the behavioral prototype and appearance strategies particularly of audit associates for achievement of accomplishment rates in winning audit traders. It takes into thought audit firms pricing the audits in case of conducting widespread or comprehensive regression equations (Deegan 2013).
From the research article, it is important to bring out the significance that is watered down version of Popper logic (Weil, Schipper and Francis 2013). This means it is essential for measuring the test statistics after comparing the concept of null hypothesis. In other words, it is essential for eliminating the significant threshold by keeping p as 0.00001. Therefore, it is important to consider re-attribution of true positives at the time of accepting the statistical findings by keeping strong evidence (Bebbington, Unerman and O'Dwyer 2014).
It is argued that there are proper motives that are evaluated for replicating the previous studies like determination of original results depending upon the sampling error (Hoskin, Fizzell and Cherry 2014). This means exploring the limits of application that is used from the previous findings in given form. One of the significant factors identified is current approach that links with the hypothesis testing. This means literature aspect had 5% significance that is less than 1% significance after identifying statistical issues (Beattie 2014). There are various levels of significance that show the misstated figures through use of regression specifications and publishing specification. It is the author who diligently works and makes the necessary econometric assumptions at the time of reported attributes. Therefore, there are some non-significant data that is used as false positives after comparing it with replication of work. Positive accounting research offers sympathetic of human performance in case of sole set of variety of behaviors. In present perform, the major production comprises statistically in form of between hypothetical sample-to-sample activities (Beatty and Liao 2014). At the end, it is establish that Kuhn explanation of normal sciences appearing for fitting positive secretarial research in contrast with fitting definite sciences
In this paper, several limitations are found that needs to be improved by the researcher. In other words, this gives rise to disappointment at the time of conducting positive accounting research (Ball 2013). This research directs towards implementing ad hoc quantitative models after reducing the expected sign of relationship that occur between two variables. Therefore, there are various elaborate models that are needed to be implemented for analytical research in the most appropriate way. This suggests obvious useful deficiencies after considering essential features of communal organization in case of positive secretarial research (Weil, Schipper and Francis 2013). The main principle of the system for totaling information of human performance in agreement with accounting-related context
It is advisable to measure accurately that will help in exploring the limits of applicability of explore findings. As far as serious qualitative research, it means basic obligation for testing hypothetical frameworks for establishing restrictions of applicability. It is necessary to move focus towards taxing of suggestion after estimating the parameters. Addition to that, it means self-assurance intervals for parameters in comparing with definite predicting hypothetical aspects for comparing capacity of other studies. These consequences from sympathetic of important aspects dissimilar from zero and equalizing self-assurance interval dissimilar from zero containing other information (Beatty and Liao 2014).
From the above research article, it can be analyzed that the paper considers ontology and epistemology research that are used for research purpose. Addition to that, the study takes into consideration current practices in accounting at the time of operating successful research program. The above analysis actually suggest conducting quantitative positive research This reveals the fact that implementing appropriate theoretical models help at the time of detailed testing. It is thereby important for measuring rigorous testing procedures after constructing theoretical models. There are various concepts that need to be taken into consideration at the time of implementing ways for proxies and interesting concepts after maintaining reliable relationships. It requires proper attention at the time of conducting correct functional forms for linear relationships with the concepts.
Ball, R., 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs. Accounting Horizons, 27(4), pp.847-853.
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.
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.
Bebbington, J., Unerman, J. and O'Dwyer, B., 2014. Sustainability accounting and accountability. Routledge.
Crawford, E.R. and Lepine, J.A., 2013. A configural theory of team processes: Accounting for the structure of taskwork and teamwork. Academy of Management Review, 38(1), pp.32-48.
Deegan, C., 2013. Financial accounting theory. McGraw-Hill Education Australia.
Dunmore, P.V., 2011. Half a Defence of Positive Accounting Research.
Edwards, J.R., 2013. A History of Financial Accounting (RLE Accounting) (Vol. 29). Routledge.
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.
Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015. Issues in financial accounting. Pearson Higher Education AU.
Hoskin, R.E., Fizzell, M.R. and Cherry, D.C., 2014. Financial Accounting: a user perspective. Wiley Global Education.
Picker, R., Clark, K., Dunn, J., Kolitz, D., Livne, G., Loftus, J. and van der Tas, L., 2016. Applying international financial reporting standards. John Wiley & Sons.
Pratt, J., 2013. Financial accounting in an economic context. Wiley Global Education.
Saunders, A. and Cornett, M.M., 2014. Financial institutions management. McGraw-Hill Education,.
Schroeder, R.G., Clark, M.W. and Cathey, J.M., 2016. Financial Accounting Theory and Analysis: Text and Cases: Text and Cases. Wiley Global Education.
Watts, R.L. and Zuo, L., 2016. Understanding practice and institutions: A historical perspective. Accounting Horizons, 30(3), pp.409-423.
Weil, R.L., Schipper, K. and Francis, J., 2013. Financial accounting: an introduction to concepts, methods and uses. Cengage Learning.
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