Discuss about the Accounting Theory and Earnings Management.
This specific project primarily highlights the positive side of the scientific research and its configuration with the accounting part of the research. Consequently, the aspiration of this research study is to emphasis on describing the noteworthy goals and objectives of the manners of human beings as this assists to determine the accounting part. Moreover, this research study has been done depending on the given article (peer-reviewed) i.e. “Half a Defense of Positive Accounting Research”. The particular article mainly covenants with determination of two types of suppositions and these are mentioned here i.e. ontology and epistemology. In addition, these suppositions are required particularly for the performance of completing scientific research successfully and also for reviewing the components of viability for executing the balanced projects (Wagenhofer 2015). However, it has been found that in certain cases, it has been found that there are certain suppositions and these include illogical, absurd and wrong. This particular portion of the given article primarily puts spotlight on the positive side of the accounting research, essentially at the period of defensive activities. Furthermore, at certain period, the accounting research becomes difficult to amend within the probable period and this is regarded as invulnerable by nature. For that reason, this research study stresses on attracting and accepting the stage of logics and growth by the execution of a variety of compilation procedures, such as – qualitative process and quantitative process.
In this research study, a particular article has been selected and has been studied aand analyzed in detail. The selected article is “Half a Defense of Positive Accounting Research” and all the concepts as well as theories have been illustrated here that are about the process of auditing. As a result, it can be said that this assists to provide comparatively modified work. Thus, the intention of this research study is to put weight on measurement procedure of the shortfall in the practices of the study, principally in Popper Prescriptions case. By analyzing and studying the provided peer-reviewed article that is “Half a Defense of Positive Accounting Research”, it can be said that there are both advantages and disadvantages of the inclusion of the accounting theories (positive accounting) in the process of research (Strojek-Filus, Szewieczek and Maruszewska 2015). However, the benefits of using positive accounting theories in the research process of accounting particularly in the given article are as follows:
At first, it has been recognized that the detailed study and analysis of the given peer-reviewed article assists the learner to sum up all the outcomes of the researchers (qualitative). In addition, this study also guides the researcher to utilize the related concepts and accounting theories, especially; those are concerned with the positive accounting theories and are used in the research method (Raj and Roy 2016). Therefore, the illustration of the article helps the researcher to explain and understand all the related accounting concepts ad theories.
Secondly, the accomplishment of the research work has found to support the positive accounting concepts and theories. Furthermore, this can be said that the involvement of the accounting theories and concepts take place exactly subsequent to the prepared matters that have been understood with an intention to develop comparatively lower standards of value. Opined to the renowned researcher Kuhn, it has been come to know that the normal science usually gets included accurately in the decisive thoughts about the theories and concepts of the positive accounting (Power and Gendron 2015). Moreover, this is done especially after its evaluation with the predictable sciences. For that reason, the ultimate surveillance explains that the straightforward particulars, chiefly at the time of Kuhnia crisis. Moreover, the concepts and theories explanation of positive accounting has found to assist the declaration occurrence.
Thirdly, in order to scrutinize each of the objectives of this study, various suppositions have been counted. Therefore, this research project includes all the theoretical underpinnings, particularly which are related to examine the outputs. Therefore, based on this, the research lines up with the accounting research field.
Fourthly, the positive accounting theories are comprised of wider specter. This takes place for occurrence of various programs of research and this is done to broaden the illustration regarding human behavior aspects. Moreover, all the theories and concepts of positive accounting help to develop a structure and to compare and appraise the significance as well as frequency of the particular research study and concept (Penman 2016). Therefore, the positive accounting theories assist to prepare a summary regarding all characteristics of assumptions about ontology and epistemology as this aims to perform various programs regarding examinations.
Lastly, it can be said that all positive accounting theories mainly compacts with assessment of huge portion, particularly that aid to attain the abilities of scientific studies. Furthermore, Kuhn focuses on the normal sciences concept and these are generally attached with the study (Ball 2013). Moreover, this can be said that this concept regarding normal sciences or positive accounting is arranged in an accurate manner.
In addition to these, the detailed analysis of the given research article implies that the implementation of positive accounting in research work also has certain demerits and these are as follows:
Firstly, the article detects that the researchers and the authors of the provided article have selected the option for tolerating and persuading the observational argue and have blundered all suggestions specifically.
Secondly, in order to deliver, the advices have been given to provide factual activities to any kind of trouble. Moreover, this is considered as reliant on the present process, for example, inviting changes in the future period.
Thirdly, the summary of the provided article i.e. “Half a Defense of Positive Accounting Research” highlights the discussion about the crisis of Kuhn and issues (radical). In addition to this, this is regarding the notion of the theories and concepts of positive accounting in order to gain possible advantages about high altitude (Oluwadare and Samy 2015). However, there are many case studies, where it has been found to generate ideas about all rational activities and it has been found that these activities are achievable about altercation. Moreover, this is totally based on the current system for putting any changes in future in respect of the governing bodies.
Fourthly, issue about recognition of proper arrangement of exploratory models in the process is aim in slicing the scrutiny regarding various buoyancies. In addition to this, it also relies on the theoretical decisions (Beattie 2014). Moreover, it also helps in understanding the shortfall of the amount of interest in ridiculous simulation along with the arithmetical values.
Finally, at the duration of occurring new conversation among the lesser secretive and private creature in a critical method of making decision is regarded as a certain kind of demand. Therefore, the particular methodology includes the hesitation of a vital aspect about paucities and this takes place in the overall procedure of research of accounting (Jones and Aiken 2015). This is done for widening the extent of the projects.
Depending on the particular analysis and study, it can be said that the above stated research questions will make parallel along with the research work. The present study is based on different theories and concepts of accounting (positive accounting). Moreover, various procedures of research have been incorporated in order to finish the study on research effectively. In addition to this, the restraints of this research work and the significance of this study have been analyzed here for better understanding of the research topic as well as the research process. Thus, it can be said that the suppositions of this research work lines up with this research paper. The particular article is regarding different logical theories and concepts of positive accounting, various policies, its conception in the method of development of the connection of information among several human behavior and nature and the description of Kuhn about the normal sciences (Gaffikin and Aitken 2014).
According to Freeman et al. (2014), the stated research problems or questions intend to explain all the concepts and theories of positive accounting properly and in addition to this, it also aims to illustrate the human behavior and nature concepts and also the limitations about its inclusion. In addition to these, the rampant regions intend to detect the activities and situations of human beings who serve an interpretive research study. Moreover, this particular research article puts spotlight on the elucidation of positive accounting theories and concepts and especially those one that aligns with the ontology, positive challenges and epistemology. Thus, the authors or the researchers intend to administer all the limitations.
However, the scientific research study is done through two processes that are qualitative and quantitative processes. Therefore, data regarding a research are collected under inauguration, depending on the assumptions. Moreover, it has been found that the logical counting and examination of the predictions for new concepts and theories, investigations have been considered. As per Popper verified regularities and inspections, new concepts and theories regarding the accounting have been prepared (Bonin 2013). Therefore, this includes contemplation of two new theories in one theory of case. Therefore, it has been found that misrepresentation of the information is considered as lethal suppositions, which are fully based on supposed theories. Thus, these concepts are marked as unequal passages of Pioneer 10 and 11 spacecraft.
Opined to Deegan (2013), the researchers have mainly two purposes, which are utilized for the realization of the qualitative procedure of the author. This incorporates the process of collection of data because this assists in comprehending the start-up stage. This study mainly highlights on regression analysis because this aids in involving into the pricing strategy of the auditor of the firm. Moreover, after determination of several behavior patterns, collection of information is performed for tendering bid and adopting those strategies, which signify the vital characteristic of the auditors.
The provided peer-reviewed article is comprised of a particular Popper Logic version style as this a vital factor. Moreover, it engages appraisal and quantity of the mathematical values because it indicates unsuitability and confidence of theories from null premises. Consequently, prohibition of transfer in conservative connotation for entrance independence takes place by maintaining p’s stable value at 0.00001 (Crum, Hartkens and Hill 2014).
Imitation of vital studies is needed for two causes and for future analysis where previous outputs are implemented. In the given article i.e. “Half a Defense of Positive Accounting Research”, a mixture of features have been stated that assists in examining all the questions of research. It varies from 1-5% depending on the mathematical matters (Carnegie and Napier 2016).
Furthermore, the boundaries of this study are comprised of interest scarcity in the arithmetical implication of shackles and therefore, it faces unacceptable imitation and gets hold of smaller safety and believe findings of study. The others include – unendorsed formation of fantasy models to revise the unsupported dependence analysis. Based on this, major improvement is desired for maintaining the level for future analysis (Bromwich and Scapens 2016). Moreover, based on ad hoc, the attributes are counted and it includes the success of quantitative models. Finally, this requires stunning aspect of concepts after the inference of it with re-sighting of the extent.
Conclusion
Lastly, it can be said that the article “Half a Defense of Positive Accounting Research” inspects each aspect, which one are related to the beliefs of ontology and epistemology. The various theories and concepts regarding positive accounting and its policies have been studied here and this has been exploited for regulating the research agendas. However, this specified part of the article exemplifies the process of integration of noteworthy and apposite model of theories for checking the liable and highly précised discriminations in detail. Moreover, this needs realization of fashionable measurement system for illustrating the conjectural models. In addition to these, the method of selection of related useful patterns broadens linear affection amid the design that is accepted as a vital aspect.
References
Ball, R., 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs. Accounting Horizons, 27(4), pp.847-853.
Beattie, V., 2014. Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework. The British Accounting Review, 46(2), pp.111-134.
Bonin, H., 2013. Generational accounting: theory and application. Springer Science & Business Media.
Bromwich, M. and Scapens, R.W., 2016. Management Accounting Research: 25 years on. Management Accounting Research, 31, pp.1-9.
Carnegie, G.D. and Napier, C.J., 2016. HISTORIOGRAPHY IN ACCOUNTING RESEARCH.
Crum, W.R., Hartkens, T. and Hill, D.L.G., 2014. Non-rigid image registration: theory and practice. The British Journal of Radiology.
Deegan, C., 2013. Financial accounting theory. McGraw-Hill Education Australia.
Freeman, R.J., Shoulders, C.D., Allison, G.S., Smith Jr, G.R. and Becker, C.J., 2014. Governmental and nonprofit accounting: Theory and practice. JPAEJOURNAL OF PUBLIC AFFAIRS EDUCATION VOLUME 20 NUMBER 3, p.441.
Gaffikin, M. and Aitken, M., 2014. The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century. Routledge.
Jones, S. and Aiken, M., 2015. Evolution of early practice descriptive theory in accounting. The Routledge Companion to Financial Accounting Theory, p.91.
Oluwadare, E. and Samy, M., 2015. The relevance of Critical Accounting Theory (CAT) to effectiveness of public financial accountability in emerging economies. Canadian Social Science, 11(9), pp.20-25.
Penman, S., 2016. Valuation: accounting for risk and the expected return. Abacus, 52(1), pp.106-130.
Power, M.K. and Gendron, Y., 2015. Qualitative research in auditing: A methodological roadmap. Auditing: A Journal of Practice & Theory, 34(2), pp.147-165.
Raj, S.K. and Roy, S., 2016. Accounting Theory: An Ethical Perspective of Real Life Scenarios. International Journal of Business and Social Research, 6(10), pp.47-55.
Strojek-Filus, M., Szewieczek, A. and Maruszewska, E., 2015. Reliability and faithful representation in the accounting theory—A literature review. Proceedings from SGEM, 2015, p.2nd.
Wagenhofer, A., 2015. Usefulness and implications for financial accounting. The Routledge Companion to Financial Accounting Theory, p.341.
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