Essentially, What Are The Key Blocks Of This Research Paper Over Accounting And Practices In Positive Manner?
What Are The Motives Behind Numerous Results Of Accounting?
What Factors Are Quite Compulsory For Making A Research Flawless?
What Are The Foremost Factors Which Are Required By Researcher To Investigate Over The Article And Ontology In Present Time?
This report has been performed on positive accounting, concepts, theories and its practices. This study over accounting explains that how a company could come in contact with various issues and query while recording and preparing the final data of a company in terms of financial reports. For conducting this research and understand the concept of accounting, many articles, journals, books etc. have been studied. It has been analyzed through this study that how efficient and affective accounting of a company could be. By studying the various article for this paper, it could be also explained that accounting and its policies are important for a professional to follow and perform their duty accordingly to achieve the organizational goal (Dyckman, and Zeff, 2014). Accounting and auditing is significant for an organization.
In this repot, common methodology has been used to analyze the article and conclude a result. Epistemology and ontology concepts have been performed on accounting and analyzed. This study has been performed to understand the behavior of a human in regards of accounting. For conducting this research, many techniques has been used so that the accurate outcome could be achieved by the author and the reader of the study could analyze the actual concern of accounting in an organization.
This report depicts the entire details of positive accounting, methodologies, concepts, human behavior etc. Further, the issues with accounting has been analyzed. More, the opinion of author and article summaries story tells the accounting factors and their impact over the accounting policies to identify the real reasons behind each argument.
Further, by researcher the main questions related to research has been studied and revealed. This questions are the pillar of the study and depict hat why a research must be conducted over the accounting policies. More, this paper would tell the author about the human behavior and some problems which could be faced by the human due to accounting policies. More, the cause effect relationship has been studied and found their worth in the accounting and a person’s nature who has a connection with accounting. Some frameworks and theoretical conceptions have been communicated in this paper by the specialists who expound a relations with accounting (Everett et al, 2015). After it, many significance and limitations of this paper has been studied. Lastly, after conducting the study, the actual conclusion get by the researcher has been explained. Many recommendations has also been explained to understand the usage of policies and methodology of accounting.
This article recommends an essential awareness and learning over the practices of positive accounting, research, theorize and human behavior. This paper contribute some ideas to the readers of this study about plentiful independent and dependent factors to produce a impact over the policies and behavior of an individual. This rehearses of positive accounting consents persons to reduce possible barricade to change different decisions into a mutual decision and distress concern of accounting and auditing. The secured plan of this study is to arrangement the practice in efficient and effective manner and better in accounting to foreseeable the research (Klemstine and Maher, 2014). The structure of this paper in theoretical and conceptual framework of positive accounting is initiated to heighten the functions of self-interest of a business for interacting with various people by doing some expressed and implied contracts.
Many encouragements have been attained on this positive accounting research, its practices and human behavior in a positive manner. It is totally bases upon the enactment of people and the joint actions of persons after making an analysis on cause and effective relationship. This article depict that it is not compulsory for all the auditors and accountants to have a joint decision over the policies. Their decision could be differed in terms of different mindset and assumptions. Personal judgment is also important in accounting. The separate will and assumption of an auditor and accountant could be concerned to prepare a super performance and accounts in an organization (Melis, 2007). Further, this article explains that if auditors would be permitted to use their own will than the conflicts and issues would be raised on higher level. Each report would be different from each other due to different assumptions and thoughts.
Additional, many theorize have been studied in this article. These theorize explains that if auditors and accountant get permission from the board to use their own mindset and assumption to accomplish the work. But it has been found that if such permission would be granted to the experts then the reports would be quite differ and the issues would raise more because every human would achieved their duty according own decisions and mindset. Indeed, many casual and comprehensive theorize has been explained in this article to show the human behavior (Smith, 2014).
This article paper has also explained that ontology and epistemology methods are quite important for the accounting theorize. This article depict to the human about the human behavior, concepts and methodologies. These might give some illusory result to experts about human behavior in accounting. This mistrust has been raised in distress of changes that are reflected in theories. But, the key staple of this paper of research is due to deceptive concepts and structures. It navigates the vast clutter wt he time of study over this article and conduct the research. The qualitative and quantitative research of accounting has been utilized to collect the facts, arguments and figures of this theory for conducting a research.
More, over accounting research has been analyzed and depicted to make an involvement in an undertaking in wider concept of technique to investigate the human behavior and cause and effect relation in company (Li, 2015). Accordingly, to overcome such kind of questions in the business, the auditors and accountants must make an effort in introduction of test and hypothetical test. This test has depicted about evaluating the entire human behavior and actions in a company
This research paper is an arrangement of many theorize and conceptual frameworks which contain many influences of auditor professionals that are fretful to label and evaluate the substance of current researches on auditing and accounting. Further, accounting framework, theoretical models and concepts which has been disclosed in the effects of the theory over the auditing and accounting (Ahmed, Neel and Wang, 2013).
This study reveals that these methodology, theoretical framework, regulations, concepts and accounting regulations gives many trial that could be utilized in accounting and auditing practices. Many issues has also been faced by the companies due to the individual mindset and theorize of every expert regarding the concepts of accounting (Samkin and Deegan, 2012).
Many factors has been considered by the accountants and auditors in its theoretical, hypothetical, intangible model etc to take authorized exploit by the authorities, accountant and auditors professionals for follow the set rules of positive accounting and practices. Superfluous, these frameworks help the professional, accountants and auditors to cover the understanding about facts and figures (Coetsee, 2010).
These framework proposes the accounting expert to accomplish their task according to the frameworks. The significance of this study has been done over the positive accounting. Drawin theory has been used to analyze this study and reach over a conclusion. Mainly this research has been conducted to understand the accounting concept and their practices in an organization (Deegan, C., 2017). The outcome of this study could be used by the human in their practices. It would also help them to find the best of the result and theory for accounting.
Through the study, it has been examined that if the experts would use major model form so the chances of blunders would be quite less and it has also found that only error (type 1) could be faced by the organization. There are many successive intangible concepts which has been considered by the specialists to identify the real apprehension and the link of cause-effect theory. Additionally null hypothesis is used for this research to reach over an accurate conclusion. It would influence the experts in best manner to get the best of the results. For this research, it has been analyzed to offer the base of calculation for the factors that could be influenced the outline and concepts of accounting (Guan, 2014). The number of null hypothesis has been based over secondary data. At last it might be said that several factors have been careful to comportment over this research like theories, framework, concepts, assumptions and secondary data etc.
This accounting research has been done over the confident side of a regular framework, accounting theory and concept that has been considered by the experts to examine the data and product of research. This research is main to understand regarding the cause-effect theory in accounting and auditing. This research describes the handlers around normal support system for assessing the collective decision and distinct decision. It has been measured that the data from secondary sources are the greatest way to crease the data and make the study the best of the study to influence over a result for understanding the accounting concept (Deegan, 2013).
In this paper, experts of auditors and accountants had analyzed the concept, nature and behavior of an individual to reach on result. The null hypothesis and theoretical test has been completed to help the experts to identify the business about the liability and booboos. The main goal of this is to proposal an accessible solution to the workers. This would also help the auditor in recognizing the concept.
The basic limitation of paper is that it is completely based over the secondary data. The methodology, theories, conceptual framework, phenomena and set of regulations have considered from the academic books and old journals (Slater et al, 2014). The together data is not dependable as the investigators have gathered it according to their learning.
Further, the research paper format is based upon many assumptions and the real fundamentals has not been considered in this study. It has been measured to classify absence and frauds of the study. Equally, this study over ontology has failed to cover entire details for replicating the compulsory amount of office (Ahmed and Duellman, 2007). The Researcher has also completed this theoretical test in accounting in positive way to make proposes over the facts, data and figures that are based upon many ethics, secondary data, norms and assumptions. Other limitations have also been recognized. Hence, it could be gauged that several profits and losses of this study have considered.
Hence, it has been decided by examining the object that this article paper depicts about the ontology and the accounting practices. It also reproduces that if productions could use the observance of optimistic accounting to provide the best result and would summarize, organize and record entire accounting and financial aspects. It tells the reader about success as well as boundaries of concepts and practice of accounting. It agrees over the cause-effects relation. This research affords the information about the accounting practices and human behavior. It also suggests the standard format to users for making it simple for the experts to make the financial report in proper manner.
Ahmed, A.S. and Duellman, S., 2007. Accounting conservatism and board of director characteristics: An empirical analysis. Journal of accounting and economics, 43(2), pp.411-437.
Ahmed, A.S., Neel, M. and Wang, D., 2013. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence. Contemporary Accounting Research, 30(4), pp.1344-1372.
Coetsee, D., 2010. The role of accounting theory in the development of accounting principles. Meditari: Research Journal of the School of Accounting Sciences, 18(1), pp.1-16.
Deegan, C., 2013. Financial accounting theory. McGraw-Hill Education Australia.
Deegan, C., 2017. Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward. Critical Perspectives on Accounting, 43, pp.65-87.
Dyckman, T.R. and Zeff, S.A., 2014. Some methodological deficiencies in empirical research articles in accounting. Accounting Horizons, 28(3), pp.695-712.
Everett, J., Neu, D., Rahaman, A.S. and Maharaj, G., 2015. Praxis, Doxa and research methods: Reconsidering critical accounting. Critical Perspectives on Accounting, 32, pp.37-44.
Guan, K., 2014. Corporate Growth, Audit Quality and Accounting Conservatism: Empirical Evidence from Public Companies in China. Journal of Accounting and Economics, 5(005).
Kabir, H., 2011. Positive accounting theory and science.
Klemstine, C.F. and Maher, M.W., 2014. Management Accounting Research (RLE Accountin
Li, X., 2015. Accounting conservatism and the cost of capital: An international analysis. Journal of Business Finance & Accounting, 42(5-6), pp.555-582.
Melis, A., 2007. Financial statements and positive accounting theory: The early contribution of Aldo Amaduzzi. Accounting, Business & Financial History, 17(1), pp.53-62.
Samkin, G. and Deegan, C., 2012. New Zealand financial accounting. McGraw-Hill Education Australia.
Slater, R.A., Koren, S., Ramot, Y., Buchs, A. and Rapoport, M.J., 2014. Interpreting the results of the Semmes?Weinstein monofilament test: accounting for false?positive answers in the international consensus on the diabetic foot protocol by a new model. Diabetes/metabolism research and reviews, 30(1), pp.77-80.
Smith, M., 2014. Research methods in accounting. Sage.
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