Positive Approach of Accounting Research Free-Samples for Students

Question: Examine the Positive approach to Accounting Research. Answer: Introduction The following assessment is aimed to provide an in-depth understanding of the article named Half a Defense of Positive Accounting Research. The main interpretations have been able to find the emphasis given on the positive accounting reform the casual descriptions of human behavior which is present in the overall accounting framework instead of PAT in accounting. The present segment has been able to bring the most noted intricacies which constitute the casual development of speculative models of the test of hypothesis. The research has not only able to highlight the broader intellectual projects but also take into account the pros and cons of positive accounting research (Dai and Yang 2015). Summary of the article The given article has been able to identify the civil investigations of positive approach of accounting research. It has been rightly considered that the accounting research of such an approach is linked with other types of intellectual projects associated to scientific research which for the intent is to analyze cause and effect interaction. The waste is analysis has been able to state that positive research is still considered in accounting where there are certain loopholes identified in the accomplishment of scientific goal prior to the selection of illustrative papers fit for the research study. In addition to this, the description provided by Kuhn has been able to be related to the study of normal sciences which is a direct association with positive research of the various activities of accounting. Kuhnian revolution and crisis has been able to state on their assistance in the accomplishment of positive accounting techniques. The discourse has been further able to observe the lo opholes in order to make suitable recommendations. The research based on Popper criterion has been able to provide several inductions which alone are not sufficient for measurement of the accuracy of a particular theory. In other term, the article is able to state on the brief explanation of falsification of positive theories of accounting in a given situation. In this particular case the Popper acquisition is seen to be much diluted in nature due to conducting single test out of 20 which could result in a rejection rate of 5% level of significance (Horngren, Datar and Rajan 2015). Research Questions or Hypothesis The important forms of research questions of the hypotheses are stated below as follows: H0: to interpret imagination level of an individual associated to existence of universe H1: the events taking place in the world has been identified with reasons which she seen to form part of universe as well H2: normal individuals can acquire a high level of renewable sources of information associated to the global events assisting in vigilant observation H3: the main intention of this is seen to be utilized for the observations in terms of gaining global understanding of the universe during causation. The conduction of the first hypothesis is seen to be done with several instances of positive research in accounting. The necessity of the second hypothesis is seen for the discussion of both ontological and epistemological ideologies of the positive accounting, which explains that the research is not identical in case of accounting research. Henceforth, it is essential to advocate the particular which does not take place randomly. The third hypothesis can be tested by various discussions made on the falsification and determination of the validity of the initiatives taken. The final hypothesis test needs to be done for using the various models which focuses on measurement. Theoretical Framework The consideration of the theoretical framework is seen to be conducive in fulfilling of necessary objectives of the research. Instances of positive research in accounting Balanced self-interest seen to take place where the accounting phenomenon outcome is understood through expressing contract in various types of business concerns. In addition to this, it has been able to cover the choice of accounting where the managers of the organizations are able to report as well as conduct pricing decisions of the auditors. In this particular case the decision-makers are seen to be the auditors will regulate the standards based on professional advices to the academic practitioners. It has been seen to be necessary for determining the nature of information which assists the investors for taking timely decisions regarding investments. On the contrary, extensive analysis of accounting research has shown that accounting settings can take place in the absence of various types of coherent behavior such as used by the audit professionals in case of making judgments (Velayutham 2014). Scientific epistemology and ontology Epistemology is seen as an anti-Sikh field which major league games in explaining the different approaches available for gaining insight in the entire world. On the other hand, the ontology is seen to explain the activities necessary for answering the appropriate questions. In the first place, the human agency is seen as socially developed nature with the rules which are closely associated to depict the social art which is not seem to be having an objective subsistence devoid of human beings. In this context, the individuals and the participants do not pose any rational activities. All the complexities in form of epistemological and ontological ways are seen where the main goal is to have proper insights of the information associated to accounting phenomena (Clement et al. 2014). Requirement of effective positive research program The effective research program and solve various types of issues prevailing in accounting. In case of the given article can be said that the need is seen to be stringent for testing the vulnerable models so that careful evaluation of the variable measurement is made. In addition to this, the various types of analytical models will be helpful for testing and forming the theoretical models for the study. For the purpose of implementing the analytical models in the positive accounting research program, the various types of considerations in the field of preoccupation is seen to swing from the aspect of tractability to plausibility. It can be further discern that the need for measurement rather than testing of the procedures is more essential in nature. With particular relevance to accounting, there has been several issues of biasness identified with respect to strong publication against the dimensions which can be associated to this theory. This has been identified mainly because of the reasons associated to shortage and unavailability of adequate resources in accounting (Fullerton, Kennedy and Widener 2013). Significance and Limitations of the article During the evaluation of the given case study, it has been seen that the research has been able to identify the existing gap between the present practices associated to positive accounting and the needs for making the relevant contributions to a wider intellectual program. Due to this, there has been seen to be an absence of system optimization which is seen to be an essential part for modifying these issues after proper trial and rectification of the same (Dichev and Li 2013). With relevance to the given case, the article aims to provide an insight of scientific research where it is validated after that accounting groups are seen to participate. The research has been further prove to be helpful in identification of the fact it states that there is a need for improved theoretical model which is more robust and reliable in nature. Hence, the article has been able to show the outcome that positive research in accounting is one of the main ramifications of the quantitative models which have been able to minimize for the statements of projected trends present among the two variables (Sutherland, Elston and Lambin 2013). In addition to this, there have been several limitations associated with the article which shows that the research has not been able to contribute to the awareness of the human behavior in the current accounting context. The main reason identified for this is due to lack of collection of the real-life data with various types of other potential sources. The main form of the limitations has been found with the lack of secondary sources of data which has hindered the quality of the research in a great manner. In the given case the researcher has been able to make inferences based on the findings of the authors who have given their personal opinion on research accounting. Thus the quantitative aspect are not addressed appropriately which is seen to be a crucial aspect of the present era in estimating the future growth of the organization in the future (Daoud and Triki 2013). Conclusion The article has been able to evaluate the relevant concept of epistemological and ontological aspects of positive accounting research as well as identify the loopholes which are present. The various methods shown in the study has been able to identify the solutions to overcome the loopholes in the same time. The recommendations to the researcher have been seen to be used by giving detailed listing of the various types of accounting variables. Reference List ClementM. J., RodhouseT. J., OrmsbeeP. C., SzewczakJ. M. and NicholsJ. D. (2014) Accounting for false-positive acoustic detections of bats using occupancy models, Journal of Applied Ecology, 51(5), pp. 14601467. doi: 10.1111/1365-2664.12303. DaiB. and YangF. (2015) Monetary policy, accounting conservatism and trade credit, China Journal of Accounting Research, 8(4), pp. 295313. doi: 10.1016/j.cjar.2015.09.002. DaoudH. and TrikiM. (2013) Accounting information systems in an ERP environment and Tunisian firm performance, International Journal of Digital Accounting Research, 13. doi: 10.4192/1577-8517-v13_1. DichevI. D. and LiF. (2013) Growth and accounting choice, Australian Journal of Management. doi: 10.1177/0312896212469520. FullertonR. R., KennedyF. A. and WidenerS. K. (2013) Management accounting and control practices in a lean manufacturing environment, Accounting, Organizations and Society, 38(1), pp. 5071. doi: 10.1016/j.aos.2012.10.001. HorngrenC. T., DatarS. M. and RajanM. V. (2015) Cost Accounting: A Managerial Emphasis, Issues in Accounting Education. doi: 10.2308/iace.2010.25.4.789. SutherlandC., ElstonD. A. and LambinX. (2013) Accounting for false positive detection error induced by transient individuals, Wildlife Research, 40(6), pp. 490498. doi: 10.1071/WR12166. VelayuthamS. (2014) Conventional Accounting vs Islamic Accounting: The Debate Revisited, Journal of Islamic Accounting and Business Research, 5(2), pp. 126141. doi: 10.1108/JIABR-05-2012-0026.