The current study has been conducted to provide an in-depth analysis from the given article “Half a Defence of Positive Accounting Research”. Addition to that, the assignment focus upon theory on positive accounting that connects with the research program as it intends to form causal descriptions of human behavior as mention in the accounting framework rather on the profit after tax in accounting (Wolk and Tearney 2013). The present segment explains wider positivist research programs as it has many deficiencies in actual practice. It is needed to identify the complexities that are present through use of speculative tools in case when excessive dependence takes place after testing the hypothesis. Therefore, there is lack of attention that can be noted in the numerical values of the given parameters.
The research article titled as “Half a Defence a Positive Accounting Research” was investigated by the researcher through positive approach at the time of conducting accounting research. In other words, the accounting research that has been conducted gets linked with the other broader intellectual projects of scientific research because it helps in predicting the cause and effect relationships (Watts and Zimmerman 2013). Some deficiencies are identified from the positive accounting research as it explains from the selection of suggested papers that relates with the auditing literature. There are loopholes identified in the positive accounting research as the research fails to accomplish the goals that do not fit in the given research. It is because of the reason that Kuhnian crisis prospects and revolution had been explained in the article that works together with the concept of positive accounting and it’s potential.
In the given article, there is a clear mention of Popper criterion that proves a point where induction cannot be alone sufficient for measuring the level of accuracy of any types of theory. Furthermore, the given article is a detailed overview of falsification of positive accounting theories. Addition to that, there are four classes of descriptions identified that include external effects, internal effects, error measurements and inefficiency of relativity theory (Watts and Zimmerman 2014). The researcher was of the opinion that specific theory cannot be anecdotal by using observation method and it is essential for selecting more than two theories for examination purpose. While undertaking decisive observations, it gave rise to falsification of inaccurate theories that in actually are inherent in case and supports by an opposing theory.
The research hypothesis help in investigating the validation of positive accounting research and these are mentioned below:
H0: There is an existence of a universe that is beyond anyone’s imagination level
H1: The events that take place in the world have reasons and is a part of the universe as well
H2: The normal individuals can obtain high level of reliable sources of information regarding the global events with the help of vigilant observation
H3: The intention of the intellectual property that is used for utilizing the observations for gaining a global understanding of the universe in case of causation
In the first hypothesis, it can be tested through identifying diverse examples of positive research in accounting. Furthermore, it has been also renowned that process of balanced egotism has been interrelating within other parties who articulate estimation and consequence in predicting the optimistic theories in secretarial.
In the second hypothesis, it is essential for the investigator for converse upon the methodical epistemology as well as ontology as it clarify that research of positive secretarial is not equal in nature as far as of secretarial research is concerned. Therefore, it is important to engage in ways that advocate the events that does not take place as haphazard or output of interference particularly from the outside of universe (Warfield, Wild and Wild 2015).
In the third hypothesis, it can be tested by the investigator through discussing the distortion as well as theory testing for predicting the validation of proceedings. Furthermore, the given hypothesis needs appropriate assessment of facts where introduction thoughts can be developed (Christensen and Demski 2012). Then, it is a formal theory that can really need to be developed with testable anticipations that are reliable and include pertinent as well as reliable experiential confirmation. Nevertheless, it is essential for the anticipants for testing the new theory in distinction with the new explanation in give circumstances where the old and new theories make certain anticipations.
In the final hypothesis, it is needed to use different models that focus on dimension. This means mental models can be used for mapping the fundamental events that occur in the universe. It is thus significant for the investigator to frame the theory that can be properly flowed in the text review section (Deegan 2013).
On analysis, it is noted that there are number of theoretical frameworks that are mentioned in the given article as it desires to meet the objectives of the present research.
As stated by Sorter (2014), it is the operational aspect of balanced self-interest that takes place between parties as the final outcome is applied during the accounting phenomenon by expressing the contracts in a given business enterprise. These contacts mainly suffice the accounting choices in case where the organizational managers need to report and conduct the pricing decisions on behalf of the auditors. Auditors use the regulatory measures for taking the decisions on standard setting and offers professional advice especially to the academic practitioners. Determining the type of information is important where the investor will gain guidance while taking investment decisions. The action deduces the behavior of human beings and reason behind it is rationality (Glautier, Underdown and Clark 2016).
As pointed out by Scott (2013), it was necessary to investigate the viewpoint of different accounting research who engages in accounting settings in the absence of coherent behavior like method used by audit professionals at the time of making the judgments. It is thereby needed to have a better measurement tools that can be used in the given research for enhancing the quality of decision-making in the future years (Godfrey et al. 2016).
As mentioned by Milne (2012), epistemology is a methodical field where it primarily plans at elucidation the different approaches that is obtainable for gaining insight of the whole world. Furthermore, ontology gives details the behavior as well as relationship for replying to the question. In that case, the human organization is communally developed environment during role as there is close relationship that portray the communal earth that does not have a purpose survival that is devoid of human beings where participants as well as behavior are not pretense of any of the balanced activities. Nevertheless, it can be stated that the earth cannot be experiential devoid of knowledge particularly of human beings as well as clarification given by the participant. Difficulty takes place from the ontological as well as epistemological ways where the program is to gain correct insights of information on how secretarial occurrence can be a futile exercise of beating of a dead horse (Schroeder, Clark and Cathey 2015).
There are different connected issues with the optimistic research as it explores the knowledge and significance that intends to discover the fundamental reasons. Furthermore, there are different research streams that have assorted range of objectives that really exist in a given period of time. Then, there is other question that is narrates with that of organization. Nevertheless, this is due to the motive why human beings pose their own will and their proceedings actually results in cause that are not at all agreeable to methodical hypothesis (Mathews and Perera 2016). In other words, it is essential for relating the universal behavioral trends where some accountants as well as auditors tend to perform in different ways. Thus, there are various behavioral causes that cannot be recognized in this objective planet.
It can be stated that there is a requirement of an effective research program that can help in solving the issue that prevails in accounting. The given article shows that stringest testing methods are used for the vulnerable models where careful attention is required for the variable measurement. Analytical models were required for testing and formation of the theoretical models. In order to implement the analytical models, it is important for considering the field preoccupation as it swings from traceability to plausibility (Littleton and Zimmerman 2012). The researcher suggests that there was a need for measurement rather than only testing of procedures. As far as accounting is concerned, there is biasness noted that relates with the strong publication and excludes when the same can be linked with the given theory. It is identified that there was a shortage of resources present in accounting as well as unavailability of the resources as and when required.
The researcher had been involved in finding out the gap between the current practices of positive accounting and the further need that will make it major contributions to the broader intellectual program. In that way, it is understood that there is an absence of a system optimization where it is necessary for offering rational insight of scientific research as it is validated through participation of accounting groups (Hendriksen 2016). Addition to that, the particular research work had helped the researcher for fact identification as there is requirement for better theoretical models that are actually reliable. This given article explains the positive accounting research is the ramifications of quantitative models that are in actually minimized statements and shows projected trends between two variables.
This research has faced several limitations that are found in the given article as the research fails to contribute to the awareness of human beings in the current accounting context. There is a lack of collection of real life data from the probable sources. There is even lack of collecting adequate primary and secondary data from the research as it may hamper the quality of the research. In this way, the researcher had been concluded based on several inferences and statements where auditors had their own opinion on positive research accounting (Gray, Owen and Adams 2016). It is necessary to look at the quantitative aspects as they are not well addressed and crucial aspect in the current era. It needs to be estimated in the near future in any business organization.
Conclusion
Entire study has been conducted for evaluating the concept of epistemology and ontology of positive accounting research. In the above-mentioned research, there are several loopholes identified and proper methods needs to be used for overcoming the loopholes. There is a need for formulating the theoretical models as used in the article and used for detailed testing through examining the accounting variables. It is essential to have a better measurement tools that can undergo the rigorous testing in an effective way. In that case, concepts need to be reframed after finding the proxies that relates with the present reliable associations.
Reference List
Christensen, J.A. and Demski, J., 2012. Accounting theory. Irwin/McGraw-Hill.
Deegan, C., 2013. Financial accounting theory. McGraw-Hill Education Australia.
Glautier, M.W.E., Underdown, B. and Clark, A.C., 2016. Accounting theory and practice. London: Pitman.
Godfrey, J., Hodgson, A., Tarca, A., Hamilton, J. and Holmes, S., 2016. Accounting theory.-. Wiley.
Gray, R., Owen, D. and Adams, C., 2016. Accounting & accountability: changes and challenges in corporate social and environmental reporting. Prentice Hall.
Hendriksen, E.S., 2016. Accounting theory. McGraw-Hill/Irwin.
Littleton, A.C. and Zimmerman, V.K., 2012. Accounting theory, continuity and change. Prentice-Hall.
Mathews, M.R. and Perera, M.H.B., 2016. Accounting theory & development. Nelson.
Milne, M.J., 2012. Positive accounting theory, political costs and social disclosure analyses: A critical look. Critical perspectives on accounting, 13(3), pp.369-395.
Schroeder, R.G., Clark, M.W. and Cathey, J.M., 2015. Financial accounting theory and analysis: text and cases. John Wiley and Sons.
Scott, W.R., 2013. Financial accounting theory (Vol. 2, No. 0, p. 0). Upper Saddle River, NJ: Prentice hall.
Sorter, G.H., 2014. An” events” approach to basic accounting theory. The Accounting Review, 44(1), pp.12-19.
Warfield, T.D., Wild, J.J. and Wild, K.L., 2015. Managerial ownership, accounting choices, and informativeness of earnings. Journal of accounting and economics, 20(1), pp.61-91.
Watts, R.L. and Zimmerman, J.L., 2014. Positive accounting theory: a ten year perspective. Accounting review, pp.131-156.
Watts, R.L. and Zimmerman, J.L., 2013. positive accounting theory: A ten year perspective. Prentice hall
Wolk, H.I. and Tearney, M.G., 2013. Accounting theory: A conceptual and institutional approach. Thomson South-Western.
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