The discourse of the study is related to “Half a Defence of Positive Accounting Research” which is aimed to provide the considerable analysis based on the positive accounting approach. Based on the study the important aspect of the positive accounting of the positive accounting is able to be discerned. The difference in the behaviour of the human has been further shown with various types of approaches in accounting(Neu et al. 2013). In addition to this, the study has been able to discuss, several aspect of the positivist strategies related to the research and the obligations related to the practical aspect. The various aspect of the study has been further able to discuss complex scenarios in approaches in accounting which are related to various strategies, primarily dependent on the limitations and the hypothesis of the research (Bogdanoiu and Mirea 2013).
The main aspects of the research has been conducted the approaches to the positive accounting for the effective association of the limitations with the help of the research report. Furthermore, the main aspect of the research will be able to identify the factors after an analysis of the hypothesis which is seen to be aligned with the study. The study further gives the justification for the use of the various methods for even flow of the information (Neu et al. 2013). The carrying out of the research process has been able to relate the different type the aspect of the study which are seen to be associated to the various techniques to provide an extensive overview of the various concepts. These concepts are seen to be associated to the broad analysis of the individual approaches used in the study. Henceforth, the framework of the study has been able to show the reader with the relevant aspects stating the significance and the limitation of the research which are explained along with relevant justification (Velayutham 2014).
The article given in the case study shows the analysis of the positive accounting based on the positive approach in relation to research accounting. It has been further discerned that based on the revealing of the research people are seen to practice the positive accounting approach for attaining the various types of the scientific approach. The obligations related to the positive approach are explained in the case study by the alignment of the literature for the auditing. The various types of the other aspects of the study has been further able, to show the different types aspects of the study which are seen to be related to recognize the final recommendation of the study based on the obligations. Hence, it can be noted that the expected forecast is seen to be based on the Kuhnhian theory and the related limitations of the study are further seen to be related to the attainment of the positive approach to the accounting (Daoud and Triki 2013).
The details placed by Popper criterion is not seen to be sufficient for establishing truthfulness in the theory. The theory has been further able to state that four descriptions of the method can be utilised by the calculation of the issues, error and the various types of the inadequacy along with their internal as well as external effects. In addition to this, it has been further identified that the research will not be able to determine the specific model to the unrealistic assumptions made in the study which has been seen to be related to two or more other models (Isa 2014).
The various aspects of the study have been further able to relate the various aspects of the theory which are seen to be associated to testing of the hypothesis. The various notifications of the study have been able to depict the adulterate version of the various acquisitions which are defined by Popper. It has been further seen that the different types of the issues related to the study has been able to show the likelihood of the success of the hypothesis (García Lara, García Osma and Penalva 2013). The primary reason for the testing has been seen with 20 tests which are not accepted due to invalid cause. The more specific details have been further depicted inherent risks which are scrutinized null hypothesis and the theories are highly interdependent. It has been discerned form the research that the various measurements is seen to be a better approach for the measurement will be developed based on the theoretical approach and the accounting system (Miller and Power 2013).
The research hypothesis is based on the various assumptions of the positive accounting theory. The hypothesis can be present study can be formed as follows:
H0: The outside thoughts of the human being has been depicted with an universe
H1: The different activities has been further seen to be performed based on the specific activities linked to the outside world.
H2: Generally, it has been seen that the source of information has been delivered with trustworthy source which are considered in the company with attentive observation.
H3: The various intentions of the logical property has been utilised with the goal of obtaining the Universe’s global ideologies.
The null hypothesis (H0) has been able to depict the rationale for the positive research in the field of accounting. It has been further seen that that the sensible self-interest are interrelated with the group’s opinion and the transmission of the outcomes along with the estimation made in the positive accounting approach.
The H1 hypothesis is further able to discuss the various aspects of the research which are seen to be associated to the different alliance of the information related to the scientific epistemology and ontology. This is due to the considerations which are seen to be related to the discussions based on the key consideration which are shown in the concept of the positive accounting approach and the accounting research trends are not identical and henceforth, it is crucial to make sure that the selected research is not seen to be sufficient in carry out the research in a random manner, associated to the study from the universe (Coad, Jack and Kholeif 2016).
The H2 hypothesis, is seen to explain the particular hypothesis test is done through the testing based on the fabrication and the development of the hypothesis data and show the validity of the activities. It has been further seen that the various aspects of the study has been further ale to provide the necessary information which are seen to be associated to comparison of the new outcomes based on the given scenario and make the particular anticipations (Bertomeu and Cheynel 2013).
Finally, the H3 hypothesis is decisive for the application of the various methods which are seen to be conducive in the measurement from the analysis from the different methods of the different models. In other perspective it can be stated that mental approach may be used for mapping of the casual procedure to report the procedures which are taking place on regular basis (Hiebl 2014).
These approaches have been identified in form of the achievement of the aims and objectives of the study.
The main role of the auditors while carrying out of the audit decisions has been seen in terms of the general approach of auditing, analytical skill, auditing standards and the experience. The performance stated under the balanced self-interest has been considered based on the balanced self-interest and they are seen to express their opinion on the organization. Moreover, the choice of the approaches of accounting has been further able to depict the various approaches covered under the report for the pricing decisions only after the auditor’s reported is presented. In addition to this, it has been seen to be important to take into considerations the various aspects of the investors for the investment decisions. These assumptions are further seen to be based on the different types the depictions which are based on the theories sated under the positive accounting. In addition to this, the important factors of the of the information are seen to be related to the various types of the factors which are seen to be associated to the different types of the assumptions of rational human behaviour and these considerations needs to be implemented based on the positive Accounting (Otley 2016).
On the hand, it has been seen that the investigation by the researcher has been able to show the accounting settings which have shown the deficiency in the coherent behaviour. For example, the model has been able to be used by the auditors for reaching for the professional judgements. This has been seen to be crucial in terms of development for the use of better techniques for measurement in compare to the traditional model to enhance the quality in the decision making process in the future. Furthermore, it has been also seen that any form of the accounting observation has been seen in terms of the proceeding with the epistemology and ontological research procedure. The various examples of the assistance of the information has been seen to be used by the demonstrated by the use of positive research approach and relating the same with the positive accounting theory (Abdel-khalik 2014).
The terms of the scientific approach and the Epistemology approach is explained with the better accessibility of better idea of the word as a whole. On the contrary, the ontological activities are related to the connection for answering the questions. It has been further depicted that world cannot be measured in terms of the contributions of the people and the explanation provided by the participants. The main difficulty is seen in the epistemological as well as ontological techniques where, it is seen to gain the adequate information in the accounting phenomenon(Birton et al. 2015).
The various concerns are seen to be related to the positive accounting approach aimed to find the existing reasons. In addition to this, the research is seen with the broad aspect for development of the objectives based on the behavioural aspects of the accountants and the auditors in the same manner. The various rationale or the behavioural reasons cannot be recognized in the subjective world.
The analytical procedure has been seen with the testing of the theoretical approach. The implementation of the positive accounting approach has been further identified in terms of the epistemology and the ontology recognitions ranging from tractability to plausibility. The up gradation has thus been recommended for not performing the testing procedure. The consideration of the accounting approach in the business is interrelated to the strong publication of the dimensions of the links which are related to the given theory.
It has been observed that the article has shown larger gap with the activities and the need for making the necessary contributions with wider rational program. Furthermore, the optimum system is seen to be required for the up-gradation and alterations which are not seen to be present in the given situation. Henceforth, the modification and the rectification cannot be performed in an appropriate way in absence of the system. The article has further assisted in the evaluation of the present approach. The analysis of the positive accounting procedure has been able to provide the significant help in the current trend in the two variables.
The various types of the other limitations from the practical data have been seen to be related to the collection of the data from the reliable sources. Some of the other limitations has been considered in form of the lack of sufficient primary and secondary data. The quantitative aspects cannot be taken into consideration based on the present circumstances (Frezatti, Carter and Barroso 2014).
Conclusion:
The research has been able to conclude the different aspects of the activities of human and the rational practices in the positive accounting approach. There has been further seen to be the requirement for the establishment of the measurement based on the extensive research approaches. Henceforth, the quantitative role of accounting has been identified with the extensive research. It is further seen to be crucial to upgrade the testing details and the variables in the accounting.
Reference:
Abdel-khalik, A. R. (2014) ‘Prospect Theory predictions in the field: Risk seekers in settings of weak accounting controls’, Journal of Accounting Literature, 33(1–2), pp. 58–84. doi: 10.1016/j.acclit.2014.10.001.
Bertomeu, J. and Cheynel, E. (2013) ‘Toward a positive theory of disclosure regulation: In search of institutional foundations’, Accounting Review, 88(3), pp. 789–824. doi: 10.2308/accr-50388.
Birton, M. N. A., Triyuwono, I., Mulawarman, A. D. and Rahman, A. F. (2015) ‘Theory of Shariahization on Conceptual Accounting Framework: A Substantive Theory’, Procedia – Social and Behavioral Sciences, 211, pp. 723–730. doi: 10.1016/j.sbspro.2015.11.093.
Bogdanoiu, C. and Mirea, C. G. (2013) ‘Management accounting from theory to practice’, Journal of Applied Economic Sciences, VIII(1), pp. 22–28.
Coad, A., Jack, L. and Kholeif, A. (2016) ‘Strong structuration theory in accounting research’, Accounting, Auditing & Accountability Journal, 29(7), pp. 1138–1144. doi: 10.1108/AAAJ-07-2016-2625.
Daoud, H. and Triki, M. (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.
Frezatti, F., Carter, D. B. and Barroso, M. F. G. (2014) ‘Accounting without accounting’, Accounting, Auditing & Accountability Journal, 27(3), pp. 426–464. doi: 10.1108/AAAJ-01-2012-00927.
García Lara, J. M., García Osma, B. and Penalva, F. (2013) ‘Accounting conservatism and the limits to earnings management’, SSRN Electronic Journal, 88(1), p. 55. doi: 10.1108/20441391211197456.
Hiebl, M. R. W. (2014) ‘Upper echelons theory in management accounting and control research’, Journal of Management Control, 24(3), pp. 223–240. doi: 10.1007/s00187-013-0183-1.
Isa, M. A. (2014) ‘Determinants of Accounting Choice of Noncurrent Assets at IFRS First Adoption Among Nigerian Firms’, Procedia – Social and Behavioral Sciences, 164(0), pp. 378–383. doi: https://dx.doi.org/10.1016/j.sbspro.2014.11.091.
Miller, P. and Power, M. (2013) ‘Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory’, The Academy of Management Annals, 7(1), pp. 557–605. doi: 10.1080/19416520.2013.783668.
Neu, D., Everett, J., Rahaman, A. S. and Martinez, D. (2013) ‘Accounting and networks of corruption’, Accounting, Organizations and Society, 38(6–7), pp. 505–524. doi: 10.1016/j.aos.2012.01.003.
Otley, D. (2016) ‘The contingency theory of management accounting and control: 1980-2014’, Management Accounting Research, 31, pp. 45–62. doi: 10.1016/j.mar.2016.02.001.
Velayutham, S. (2014) ‘“Conventional” Accounting vs “Islamic” Accounting: The Debate Revisited’, Journal of Islamic Accounting and Business Research, 5(2), pp. 126–141. doi: 10.1108/JIABR-05-2012-0026.
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