Describe about the Accounting Theory and Current Issues for Ontological Assumptions.
The study elucidates the aspects of positive or renders scientific approach and this aligns with the research in the field of accounting. Moreover, it can also be said that the specified report puts emphasis on defining the key objectives of the human behavior that leads to preparation of necessary settings of accounting (Deegan, 2013). This study has been done based on the provided article “Half a Defense of Positive Accounting Research”. It puts focus on the discussion regarding the epistemology and ontological assumptions that are required for scientific research as well as feasibility factors of scholarly projects. The present section of the article illustrates the positive accounting research during the period of defensive actions. However, it has been found that in certain cases, the accounting acts as defensible in nature and rarely manages in the future. Thus, this report highlights on understanding of the progress level as well as logics by the help of various data gathering procedures and these include – quantitative and qualitative research methodologies (Freeman et al., 2014).
The detailed study of the article “Half a Defense of Positive Accounting Research” aims to illustrate all the concepts of auditing that renders good work typically. In addition to this, it can be said that this study puts focus on how far all the practices might fall short particularly in the Popper prescriptions case.
Importance of the article:
This specified journal article summarizes the outcomes of the qualitative researches and also makes the utilization of all the relevant theories and concepts (Deegan, 2016).
In this article, hypotheses have been conducted with the aim to test all the objectives. This needs underpinning of the observed findings that align with the research in the field of accounting.
The fundamental success aligns with the concept and theories of positive accounting, especially after the understanding of the operational artifacts with the aim to set relatively lower standards. According to Kuhn, it has been stated that the normal sciences which easily fits into the key objective of the concept of positive accounting after the comparison of this theory with the traditional sciences. Thus, final vision illustrates the fundamental fact especially when the crisis of Kuhnia and resolution occur by explaining the theory and concept of positive accounting.
The theories and concepts of Positive Accounting have a broader vision and it is concerned with the research programs for extending the facets of illustrations of human behavior. This positive accounting sets and compares the existence of the positive accounting theory (PAT) with the particular research. Thus, this study helps to summarize the features of both epistemology and ontology for the programs of investigation.
According to PAT, accounting deals with the examination of the larger factors for obtaining the capabilities of scientific objectives. Additionally, the description of Kuhn puts more emphasis on the normal sciences that generally fits into the concepts and theories of the positive accounting research in a most accurate manner.
Constraints of the article:
The researchers have suggested for a more confident as well as accepting observational findings and the faulty ideas rightly (Bonin, 2013) generally use these.
It has been found that suggestions can be provided for rendering the practical actions regarding the resistance and depends on the current system such as fetching changes in the future years.
The summarization of the particular article indicates that the discussion regarding the crisis of Kuhnia and the aspects of revolution are concerned about the liberation of the concepts of positive accounting for attaining higher level of potential benefit (Deegan, 2012). Therefore, there are several cases that have offer into the practical actions regarding resistance and this depends on the present system in order to bring in change management.
The most common issues that are found in the process include the informal construction of all the theoretical models for scrutinizing the test of gratuitous reliance that considers the logics of hypotheses (Biondi & Zambon, 2013). It exposes the lack of interest in the arithmetical values of constraints and faces inadequate replication.
This needs undertaking of the face-to-face interaction between the less personal and personal systems in the final procedure of making decision (Jones, 2015). Thus, it implies the understanding of the important aspects regarding the deficiencies of the research in the field of positive accounting particular for the broader logical projects.
It can be said that all these research questions aligns with the provided case study, as the case study is regarding the topic positive accounting, various research methods that can be implemented for successful research work. In addition to these, in this research work, the importance and the influence of the normal science have also been discussed by the particular author. Moreover, both importance and constraints have been discussed here regarding the particular research topic and its research method. Therefore, it can be said that the research hypotheses align with the research paper. As the whole article is about the various types of concepts and logical theories of PAT, its concept in the development of information relationship between human behaviors and Kuhn’s description about normal sciences.
Opined to Smith & Tucker (2013), the empirical question illustrates the comprehensive theories regarding the human behavior and the limitation of the application of the theories. In addition to this, various extensive areas specify the particular situation of actions of the population for offering interpretive research. This indicates the alignment of the explanation of the theories with the ontology, epistemology and positive factors. From this it can be said that the aim of the researcher is to monitor the limitations as the modified one within the social world even after the development of the possible actions.
Scientific research can be of two types – qualitative and quantitative and it can be suggested that gathered data can be processed under induction on certain assumptions. In certain situations, new observations have been incorporated for consideration of logical support and for testing predictions regarding newer theories (Dobija & Kurek, 2013). According to Popper, all the newer theories are based on proved observations and observed regularities. This involves examination of two theories in a single case theory. Thus, falsification considers the inoperable assumptions that based upon theoretical assumptions. Therefore, theories are regarded as anomalous tracks of Pioneer 10 and 11 spacecraft.
According to Quinn (2014) there are mainly two objectives that are generally utilized by the researchers. This is used to understand the qualitative research and this also implies gathering of data that helps in preliminary understanding. The present study highlights the regression analysis to understand the pricing strategy of auditors as it is represented in the audit report. As a result, it can be said that collection of data after the identification of the tender bid, differentiation of the pattern of behavior and presentation of the adopted strategies are considered as an important factor to the audit partners.
The most important aspect regarding the article is its written form in the Popper Logic version. This involves measurement of test statistics that are utilized for viewing the incompatibility and certainty of all the concepts starting from the null hypotheses. This needs elimination of shifting in the conventional importance for the threshold qualities by considering p constant at 0.00001 (Banerjee, 2014). Thus, re-attribution of true positives after the acceptance of statistical outcomes is considered.
On the other hand, there are two key motives for replication of earlier studies. This explores the constraints for applying earlier outcomes for the purpose of future analysis. However, many factors have been mentioned within the article that is used for testing the hypotheses and this range from 1 % to 5 % based on the statistical issues (Miller & Power, 2013). The author intends to work diligently in order to try out the other functional forms and proxies on the basis of the econometric assumptions. However, there are certain non-important data that effects from false positives after the comparison of the replicated work (Vosslamber, 2013). This aims to highlight on the attributes that help to examine the level of importance and this depends on the sample as well as the residual variance at similar point of time.
It can be said that there are various limitations regarding the study. These include – the lack of interest in the arithmetical values of constraints and thus, face inadequate replication and have less confident as well as accepting observational findings. The other limitations include the informal construction of all the theoretical models for scrutinizing the test of gratuitous reliance that considers the logics of hypotheses and it has been found that the research is mostly dependent on the current system. Therefore, from all these it can be said that major improvement is needed by the researchers for the scope of future analysis as this will help in the process. On the basis of ad hoc, the aspects are considered and these include implementation of quantitative models after the maintenance of the relationship among the variables. However, there are numerous models that are utilized for analysis of the research in a well-designed manner (Wagenhofer, 2015). It needs extreme measurement of the concepts after the comparison of this with the re-invention of the dimension. It can also be said that consistent measurement concerns the audit that have high complexity level for guessing the parameters.
Conclusion
On the basis of the detailed analysis, it can be said that the particular article scrutinizes those aspects that are associated with the ontology and epistemology. However, it is regarded as the understanding of the concept regarding existing accounting policies of research as this is utilized for regulating the programs of research. The particular section illustrates the process of implementation of accurate and relevant theoretical models in order to examine the highly specified and vulnerable concepts in detail. This needs implementation of improved measurement techniques that are able to test the theoretical models rigorously. Lastly, it can be said that the mean of selection process of relevant functional types of linear association between sole notions is also considered as an important factor.
Reference
Banerjee, B. (2014). Cost Accounting Theory and Practice. PHI Learning Pvt. Ltd..
Biondi, Y., & Zambon, S. (Eds.). (2013). Accounting and business economics: Insights from national traditions. Routledge.
Bonin, H. (2013). Generational accounting: theory and application. Springer Science & Business Media.
Deegan, C. (2012). Australian financial accounting. McGraw-Hill Education Australia.
Deegan, C. (2013). Financial accounting theory. McGraw-Hill Education Australia.
Deegan, C. (2016). Financial Accounting. McGraw-Hill Education Australia.
Dobija, M., & Kurek, B. (2013). Scientific provenance of accounting. International Journal of Accounting and Economics Studies, 1(2), 16-24.
Freeman, R. J., Shoulders, C. D., Allison, G. S., Smith Jr, G. R., & Becker, C. J. (2014). Governmental and nonprofit accounting: theory and practice. JPAEJOURNAL OF PUBLIC AFFAIRS EDUCATION VOLUME 20 NUMBER 3, 441.
Jones, S. (2015). Development of financial accounting theory. The Routledge Companion to Financial Accounting Theory, 1.
Miller, P., & Power, M. (2013). Accounting, organizing, and economizing: Connecting accounting research and organization theory. The Academy of Management Annals, 7(1), 557-605.
Quinn Jr, E. (2014). The Evolution of Accounting Theory in Response to Market Changes. International Journal of Academic Research in Business and Social Sciences, 4(10), 509.
Smith, M., & Tucker, B. (2013). Advanced Strategic Management Accounting: Theory and Practice. Cengage Learning Australia.
Vosslamber, R. (2013). Accounting Theory: Research, Regulation and Accounting Practice. Pacific Accounting Review.
Wagenhofer, A. (2015). Usefulness and implications for financial accounting. The Routledge Companion to Financial Accounting Theory, 341.
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