country
$20 Bonus + 25% OFF
Securing Higher Grades Costing Your Pocket? Book Your Assignment at The Lowest Price Now!

With Possible Conjecture Of Epistemology And Ontology

tag 0 Download8 Pages 1,782 Words tag Add in library Click this icon and make it bookmark in your library to refer it later. GOT IT

Question:

Discuss With Possible Conjecture of Epistemology and Ontology ?

 

Answer:

Introduction

The following assignment throws light upon the article “Half a Defence of Positive Accounting Research” by Paul V Dunmore.  In this research article, the author gives his viewpoint towards possible merits and demerits of positive accounting theory in the context of modern era.  In this article, the author also talks about the usage of positive accounting theory and a accounting research program instead of normal accounting approach of “PAT” (Profit after Tax). This has been done with possible conjecture of epistemology and ontology.  However,. The author also throughs light on several limitations of positive accounting theory based on the foundation of several theoretical frameworks.

 

Summary of the given article

Robson & McCartan (2016) opine that the concept of positive accounting theory is derived based on scientific research analysis. The given article also summarizes the positive impact and effect of positive accounting in the world of accounting.  This concept also highlights the relationship of two variables and correlation between the given variables. Wilkinson & Durden (2015) opines that past research articles infers that there is a positive correlation between positive accounting theory and the concept of scientific research analysis. The given article talks about the different classes of the accounting theory and only theoretical induction is not an evident tool in case of accounting theory. Due to this reason, one single observation is not suitable enough in case of any specific theory in case of accounting. Therefore, ranges of observations are required to support a specific accounting theory. In addition to this, the author has developed an idea of accounting research program in order to evaluate about the existence of PAT in the current system of accounting. The given research program will main to develop the process of human interactions with the help of effective explanations of the concept of PAT in accounting.  In addition to this, it can be inferred that while doing statistical hypothesis testing, it has been found that Popper’s falsification criterion can be considered weaker. Smith (2014) infers that the given positive accounting program can be considered as extremely powerful, however, the given concepts has certain weakness associated with it.  However, the theoretical background of this program is useful; however, the practical implication of the program is not at all powerful.  These drawbacks can be summarized with the help of the following points:-

  • Lack of appropriate hypothesis testing
  • Lack of parameters while evaluating numerical interest
  • Insufficient replica of the past theories
  • Only qualitative data is being used rather than statistical testing of data.

In addition to this, it can be deduced that positive accounting theory may not help to attain scientific objectives. Due to this reason, it can be the concept of normal science described in Kohn can be considered as perfect for fitting the concept of positive theory of accounting.  This is done through through Kuhnian crisis and revolution. In addition to this, various reasons behind conducting of statistical hypothesis have been revived by Popper. It has been observed that 5% of any given statistical test is considered to be rejected at 5% confidence level. The article explains and evaluates proper concepts of ontology and epistemology with proper justification of testing of different hypothesis.  The article summarizes different forms of qualitative aspects of accounting and completely ignores the quantitative part. Finally, the article recognizes the need of advanced theoretical accounting models to reduce the total amount of vulnerability in the process of research. Apart from this, the given research article also helps to analyse the process of positive research and how it can be utilized in the field of accounting.

 

Research Questions

The article can be evaluated with the help of several research questions based on the importance of positive accounting theory and the program related to it.  The given research questions are as follows:-

  • To analyse the exact loopholes of positive accounting theory related to scientific research
  • To evaluate whether positive research programme can be evaluated as an effective alternative of PAT
  • To investigate different aspects of ontology and its impact on the given positive research accounting programme.

However, in accordance to the given research questions some possible research hypothesis have also been considered based on this given article.  These are as follows:-

H0- Universal existence, which is way beyond the imagination power of individuals

The alternative hypotheses are as follows:-

H1- Every event takes place because of a reason in this universe

H2- Every event, which is happening, can be taken into consideration by means of observations.

The entire three hypotheses can be analysed with the help of concepts of positive research accounting. For example, in case of first hypothesis, it can be inferred that group interaction can be implied through various concepts of accounting.  By means of this, the first hypothesis can be tested.  On the other hand, the second hypothesis can be tested through concepts of ontology and epistemology. In addition to this, the third hypothesis can be testing through falsification. This can be done with the help of proper observation of all the theories of the research. These hypothesis and research questions have been evaluated based on the given research article.

Theoretical Framework

The given and the concept of positive accounting theory can be further evaluated with the help of an effective theoretical framework.

Effective usage of the accounting research program discussed in the given article

As per the given article, it can be inferred that there is a huge demand for the given positive accounting theoretical program. There are wide reasons behind it.  It has been inferred that in case of hypothesis testing, different vulnerable variables can be noticed. Due to this reason, there is a huge need of stringed hypothesis testing. This can be further done with the help of the given accounting research program (Guthrie & Parker, 2016).

Concepts of ontology and epistemology

The concepts ontology and epistemology plays a key role in the field of accounting. The former concept opines the behaviour of the variables in accordance to the question, while the later concept infers about new areas of areas of research (Gaffikin & Aitken, 2014). .  Both these concepts also explain the need for the two in accounting and it also highlights the limitations of positive accounting theory.

 

Positive research accounting theory

The concept of positive research accounting theory is based on several assumptions. However, the term positive research can be considered to be broad with respect to positive accounting theory. It also assumed wide wings of social science related to various forms of accounting observations. In addition to this, the theoretical framework of the article explains of Popperian criterion, qualitative research in research practices of Popper, strengths and weakness of statistical data as well as qualitative approach.  Based upon the theoretical framework, the strengths and weakness of the article can be evaluated (Jones & Aiken, 2015)

Significance and Limitations of the article

The article helped in understanding the accounting theories from a wider perspective. This ensures that casual relation with respect to humans is covered in the theories (Jones & Aiken, 2015). Different types of intellectual research have been taken care of by the article. Apart from these, the aspect that has been shed light on includes the cause and relationship of the humans and their relation with accounting theory. The understanding of the positive accounting programs have been analyzed in the article successfully. This enhances the scientific research and the base of understanding based on the rational research methods. The research article can also be considered significant as it helps to analyze certain factors of accounting related to human psychology. This has been done with the help of the theories of ontology and epistemology. It also develops a systematic procedure of accounting information with establishment of normal science theory by Kohn. The article also throws light on estimation of research parameters, however, it failed to highlight the manner while doing so.

However, on the contrary it might be said that the human awareness of the accounting theory programs have not been included in the article. The loophole further includes no data collection procedure from the humans.  In addition to this, there is no link to the primary method or secondary method of data collection. The article must have supported the accounting theory with relevant models. The conclusion that has been mentioned in the article lacks the feasibility due to unavailability of quantitative data. Finally, the article is based on the viewpoint of the author, as it is reflective in nature. Hence, in few aspects the conclusion might be questioned as it is the perception derived from only secondary materials. However, this article is important while looking after the positive accounting theory.

 

Conclusion

It can concluded the article has been important whole analyzing different aspects of positive accounting theory. On the contrary as mentioned above, it lacked few rational idea. However, it is crucial that accounting theory must be based on rational and scientific research. The deep indulgence of epistemological approach in the theory is not only framed hypothesis serves as one of the base for positive accounting theory.  This should be ensured through collection of data.

 

References

Dyckman, T. R., & Zeff, S. A., (2015). Accounting Research: Past, Present, & Future. Abacus, 51(4), pp.511-524.

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

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

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

Jones, S. (Ed.)., 2015. The routledge companion to financial accounting theory. Routledge.

Jones, S., & Aiken, M., (2015). Evolution of early practice descriptive theory in accounting. The Routledge Companion to Financial Accounting Theory, p.91.

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

Robson, C. & McCartan, K., (2016. )Real world research. John Wiley & Sons.

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

Smith, M., (2014). Research methods in accounting. Sage.

Tucker, B.P., Parker, L.D. & Merchant, K.A., 2016. With a little help from our friends: An empirical investigation of co-authoring in accounting research. The British Accounting Review, 48(2), pp.185-205.

Wilkinson, B.R. & Durden, C.H., 2015. Inducing structural change in academic accounting research. Critical Perspectives on Accounting, 26, pp.23-36.

OR

Cite This Work

To export a reference to this article please select a referencing stye below:

My Assignment Help. (2018). With Possible Conjecture Of Epistemology And Ontology. Retrieved from https://myassignmenthelp.com/free-samples/with-possible-conjecture-of-epistemology-and-ontology.

"With Possible Conjecture Of Epistemology And Ontology." My Assignment Help, 2018, https://myassignmenthelp.com/free-samples/with-possible-conjecture-of-epistemology-and-ontology.

My Assignment Help (2018) With Possible Conjecture Of Epistemology And Ontology [Online]. Available from: https://myassignmenthelp.com/free-samples/with-possible-conjecture-of-epistemology-and-ontology
[Accessed 02 April 2020].

My Assignment Help. 'With Possible Conjecture Of Epistemology And Ontology' (My Assignment Help, 2018) <https://myassignmenthelp.com/free-samples/with-possible-conjecture-of-epistemology-and-ontology> accessed 02 April 2020.

My Assignment Help. With Possible Conjecture Of Epistemology And Ontology [Internet]. My Assignment Help. 2018 [cited 02 April 2020]. Available from: https://myassignmenthelp.com/free-samples/with-possible-conjecture-of-epistemology-and-ontology.


MyAssignmenthelp.com has been recognized as the safest dissertation help company in Australia. We conduct a rigorous interview process to select most experienced and talented dissertation experts. This is how, we fulfill students search can someone do my dissertation perfectly or who can write my dissertation plagiarism free and provide them needed academic assistance. Apart from writing help. we also provide dissertation editing services to help students submit perfectly written dissertation.

Latest Accounting Samples

HI5017 Managerial Accounting And Assessment Policy

Download : 0 | Pages : 13

Answer: Introduction The purpose of the report is to prepare the budgeted income statement of the ASX listed company that is Austar gold limited. The master budget along with their elements will be explained in the report. These elements of the master budget contribute effectively for preparing the accurate budget. The comparison of the top-down and bottom-up approach has been done which will help in analysing the suitable approach for the co...

Read More arrow Tags: Australia Glebe Management Evaluating the Advocacy of CPTED University of Melbourne 

ACC706 Accounting Theory And Issues T318

Download : 0 | Pages : 7

Answer: Introduction Discussion of issues associated to the company On November 28 2018, the Economic Times reported that Bharti Airtel bears net consolidated debt of 1,14,557 crore out of which the borrowings pertaining to the Indian Operators was seen as 80,000 crores. Therefore, as per the recent report it can be seen that the company is suffering major problems associated to increased debt ratio (Kumar 2018).   Discussion...

Read More arrow

HI5020 Corporate Accounting 13

Download : 0 | Pages : 14
  • Course Code: HI5020
  • University: Holmes Institute
  • Country: Australia

Answer: Introduction: The present report is based on the assessment of financial position of the three ASX listed companies that are having the business operations in the same industry. For the purpose of this report, the companies selected here are BHP Billiton, Bluescope Steel Ltd and Boral Ltd (BHP 2019). All the three companies are from the materials industry listed under the ASX 100. The report would take into the account the latest fina...

Read More arrow

2104AFE Management Accounting

Download : 0 | Page : 1
  • Course Code: 2104AFE
  • University: Griffith University
  • Country: Australia

Answer: Question 1: Sales budget     Question 2: Production budget Question 3: Direct materials purchases budget Question 4: Direct labour budget Question 5: Overhead budget Question 6: Selling and administrative expenses budget Question 7: Ending finished goods inventory budget Question 8: Cost of goods sold budget Question 9: Cash budget Question 10: Pro forma balance sheet Question 11: Pro forma pro...

Read More arrow

ACC104 Accounting For Decisions Trial Balance And Financial Statements

Download : 0 | Pages : 3

Answer: Introduction: After the preparation of the adjusted trial balance and the respective financial statements including the income statement and the balance sheet statement, it is necessary to assess the financial condition of Helen’s Hire Cars for the year 2016. In order to analyse the financial condition of the concerned organisation, the use of ratio analysis is deemed to be vital, as it helps in revealing the business problems o...

Read More arrow
Next
watch

Save Time & improve Grades

Just share your requirements and get customized solutions on time.

question
We will use e-mail only for:

arrow Communication regarding your orders

arrow To send you invoices, and other billing info

arrow To provide you with information of offers and other benefits

1,240,264

Orders

4.9/5

Overall Rating

5,067

Experts

Our Amazing Features

delivery

On Time Delivery

Our writers make sure that all orders are submitted, prior to the deadline.

work

Plagiarism Free Work

Using reliable plagiarism detection software, Turnitin.com.We only provide customized 100 percent original papers.

time

24 X 7 Live Help

Feel free to contact our assignment writing services any time via phone, email or live chat.

subject

Services For All Subjects

Our writers can provide you professional writing assistance on any subject at any level.

price

Best Price Guarantee

Our best price guarantee ensures that the features we offer cannot be matched by any of the competitors.

Our Experts

Assignment writing guide
student rating student rating student rating student rating student rating 5/5

2279 Order Completed

97% Response Time

Zachary Perez

PhD in Computer Science and Information System

Washington, United States

Hire Me
Assignment writing guide
student rating student rating student rating student rating student rating 5/5

755 Order Completed

95% Response Time

Douglas Cowley

Masters in Finance with Specialization in Audit

Wellington, New Zealand

Hire Me
Assignment writing guide
student rating student rating student rating student rating student rating 5/5

230 Order Completed

97% Response Time

Liya Han

Master Of Science in Geotechnical Engineering (MSc Geotec)

Singapore, Singapore

Hire Me
Assignment writing guide
student rating student rating student rating student rating student rating 5/5

2830 Order Completed

97% Response Time

Leroy Bicknell

MBA in Marketing

London, United Kingdom

Hire Me

FREE Tools

plagiarism

Plagiarism Checker

Get all your documents checked for plagiarism or duplicacy with us.

essay

Essay Typer

Get different kinds of essays typed in minutes with clicks.

edit

GPA Calculator

Calculate your semester grades and cumulative GPa with our GPA Calculator.

referencing

Chemical Equation Balancer

Balance any chemical equation in minutes just by entering the formula.

calculator

Word Counter & Page Calculator

Calculate the number of words and number of pages of all your academic documents.

Refer Just 5 Friends to Earn More than $2000

Check your estimated earning as per your ability

1

1

1

Your Approx Earning

Live Review

Our Mission Client Satisfaction

The assignment was return to me on time has to make corrections and adjustment myself but still made a good grade. thanks

flag

User Id: 392946 - 02 Apr 2020

Australia

student rating student rating student rating student rating student rating

OMG this was totally better than expected and worth every penny!!! I suck at math so i\'m excited to see my grade!

flag

User Id: 394019 - 02 Apr 2020

Australia

student rating student rating student rating student rating student rating

Very happy with work provided by My assignment help.com. Excellent work. Always with in deadline.

flag

User Id: 228464 - 02 Apr 2020

Australia

student rating student rating student rating student rating student rating

Haven\'t get result yet but already feel like a great piece of writing, no disappoint.

flag

User Id: 329158 - 02 Apr 2020

Australia

student rating student rating student rating student rating student rating
callback request mobile
Have any Query?