This report has been equipped on positive accounting and a research over it. The study over this depicts that how a company has faced numerous troubles and question while planning the statement of accounting and financial statement. In this research, many academic papers, journals, academic books, theories, methodologies and framework have been granted that proposes major and serious concerned facts about how an organization could extend the efficient positive accounting (Dyckman, and Zeff, 2014). It has been analyzed through this research that positive accounting research is a wider intellectual project of science related techniques and research which could be used by the firms to know and recognize the main source of person in specific manner.
The vital influential vision has been improved over the accounting epistemology and ontology (positive). It offers a major valuation in the practices of accounting and the individual behavior. This report has been started with revealing entire details required in the research of positive accounting (Kabir, 2011). It displays the mistakes of this method. More, the view and summaries story of this research offers a about the future and present factors of accounts and its impact on revealing all the arguments, theory and framework stated in the analyzed paper.
Further, some questions of research have been affirmed to spot the main matter and its solution in this research. This research also offers about the hurdles which could be faced by workers who have an involvement with practices of accounting. Frameworks and theoretical concepts have been conversed in this accounting paper by the professionals who elucidate about the relationship of cause-effect in accounting (Everett et al, 2015). After it, this research paper also offers knowledge about all the advantages and disadvantages and limitations of positive accounting and this research paper. Lastly, this report also tells about conclusion of paper. It is also positioned with many recommendations such as how employee could make the practices of accounting effective.
This article purposes an important knowledge and study over the positive accounting, its practices, research and human behavior in the concern of accounting in a dogged approach. This paper gives an idea to the readers about numerous factors i.e. dependent and independent to create a collision on individual and their behavior. This practices of positive accounting allows persons to shrink the possible barrier to develop a mutual decision and concern about accounting and auditing. The balanced agenda of this paper is to set up the the practice efficient and effective and better in accounting to predictable the research of auditing and accounting program (Klemstine and Maher, 2014). The theoretical, conceptual framework and structure of this research of positive accounting has been originated to enhance the self interest functions of entity that could be interacted with diverse person through some contracts which could be implied as well as expressed.
Many influences have been achieved on the accounting research in a positive manner that is bases upon the performance of human and the mutual actions of humans after make an analysis over the cause and effective relationship. Many researchers and authors have revealed about all the practices of accounting that simply does not based upon the mutual behavior but it could also be based upon the personal judgment. The own will could be concerned by the accountant and auditors to create an evaluative performance of accounting and auditing in a business (Melis, 2007). Additional, it has been found that when the own will is used by the accountant and auditor than there are lot chances of errors due to work pressure over them.
Additional, various theories are there to analyze the practices of accounting. It depicts that if the board allows the auditors and accountant to work according to their understanding and will then there would be more chances in the conflict because every individual would perform their duty according to their own capacity of mind and thus every decision would be varied. Indeed, this article also depicts about the comprehensive theory and casual theory and depict that such theories could not depict the exact behavior of human (Smith, 2014).
This article paper also depict about the positive accounting epistemology and ontology. These might purposes some deceptive result to the users about the behavior of an individual regarding the accounting. This suspicion has been elevated in concern of variances which reflects in the theories. However, the prime matter of this research and concept is due to the misleading concepts and different concepts and structures. It steers the huge mess while analyzing this article and conducting the research. The qualitative research of accouting is used to gather the information and facts and figures and data of the theory to conduct a research over it.
Further, this article depict about the accounting research which make a contribution in a wider undertaking of a scientific technique to analyze the individual behavior and conduct a study over the cause and effect relation in organization. accordingly, for overcoming such kind of issues in a business, the accountants and auditors must attempt an introduction of hypothetical test (Li, 2015). The test would depict about evaluation of entire individual behavior and their actions in a company.
Basically, what are the main barriers of the research over positively accounting and its practices?
What are the reasons behind different results of positive accounting?
Which factors are compulsory to make a research perfect?
What are the major factors which could be required by researcher to study the ontology and epistemology in today’s time in practices of accounting?
This research is a combination of many conceptual frameworks and also consist many arguments of auditors and accounting professionals which are concerned to categorize and appraise the matter of present researches on accounting. More, the accounting framework, concepts and theoretical models have been discloses about the effects of this theory over the accountants and auditors (Ahmed, Neel and Wang, 2013).
According to a study, it has been found that these studies, theoretical framework, concepts and accounting regulations offers many test which could be utilized in the practices of accounting. It also proposes that many issues are faced by the businesses due to this individual will as the consent of all the professionals are not mutual which misleads the businesses and other users (Samkin and Deegan, 2012).
Many factors are used by the auditors, professionals and accountants in its hypothetical, theoretical and intangible model to take legal action by the professionals, accountant and auditors by following the set rules and practices of positive accounting. Additional, these models and frameworks supports the professional, auditors and accountants to extend the understanding about the figures (Coetsee, 2010).
These frameworks propose the auditors to utilize the fundamental models to classify the financial data. The importance of this study and research has been finished on the concepts of qualitative factors as it provides the clear thought about individual common behavior. The theory of Darwin appraises about uses of accounting and also proposes the two position of qualitative amount in accounting. The main principle of these accounting theories is to measure the link between collected and the outcome from it. This helps the concerned person to analyze all the results thoroughly (Deegan, C., 2017). After it, this information could be concerned by the auditors to analyze the errors and problem in accounting. Equally, it has been tough for the users to identify the best accounting and auditing method which would not manipulate the result.
Through the study and research, it has been analyzed that if the professionals would use significant model form then the chances of errors would be less and only type 1 error could be occurred. There are many subsequent intangible theories which are considered by the professionals to identify the actual concern and the relation of cause and effect theory. More, the null hypothesis has been taken and used for this research to provide the base for concluding the factors which could influence the framework and concepts (Guan, 2014). The statistic of null hypothesis is based over the secondary data and some assumptions. At last it may said that many factors have been considered to conduct this research such as concepts, theories, framework, assumptions, secondary data etc.
This accounting research over the positive side of accounting proposes a regular framework and concept which are considered by the professionals to analyze the data and outcome of research. This reasrch is quite important to understand about the cause effect theory and accounting concept. This research depicts the users about the normal support system to assess the common decision and individual decision. It has been considered that the secondary data are the best way to gather the data and perform the study to reach over a outcome to understand the concept of accounting (Deegan, 2013).
In this paper, auditors and accountants have analyzed the concept and behavior of human to reach over a result. The null hypothesis and hypothetical test has been done to help the professionals to recognize the company about the fault and errors. The main aim of this is to offer a handy solution to the users, it could be failed to enhance their knowledge about accounting but it would definitely help them to implement the theories.
The core limitation of this research paper is that it is totally based upon the secondary data. The theories, conceptual framework and set of regulations have been taken from the old journals and academic books (Slater et al, 2014). The collected data is not reliable as the researchers could gather it according to their study.
Apart from it, the format of this research paper, assumptions and fundamentals of this study has been considered to identify shortage and cons of the study. Conversely, the study over ontology and epistemology failed to cover all the details to replicate the obligatory amount of accounting (Ahmed and Duellman, 2007). Researcher has also performed the theoretical test in positive accounting that also proposes over the data, facts and figures which are based on many standards, secondary data and assumptions. Many other limitations have also been identified. Thus, it could be evaluated that many benefits and cons of this paper have considered.
Conclusion
Hence, it could be concluded by analyzing the article that this article tells about the ontology and epistemology and the practices of positive accounting. It also replicates that if industries could use the practices of positive accounting then it will provide a best result and will summarize, classify and record all the financial aspects. This report tells the users about effectiveness as well as limitations of accounting concepts and its practice. It decides the cause and effects relation. This research provides the knowledge about the positive accounting and it also offers standard format for the users to make it simple for the professions to prepare the financial data in a proper manner.
This format helps the accountants to classify all the issues in accounting practice. In addition, many theories have been used in the research to put some annoy over the cause and effect relations. Many models have been hounded in accounting that assists professionals to follow the proper format. Thus it could be concluded that the statistics of null hypothesis are based on the underneath theory.
References:
Ahmed, A.S. and Duellman, S., 2007. Accounting conservatism and board of director characteristics: An empirical analysis. Journal of accounting and economics, 43(2), pp.411-437.
Ahmed, A.S., Neel, M. and Wang, D., 2013. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence. Contemporary Accounting Research, 30(4), pp.1344-1372.
Coetsee, D., 2010. The role of accounting theory in the development of accounting principles. Meditari: Research Journal of the School of Accounting Sciences, 18(1), pp.1-16.
Deegan, C., 2013. Financial accounting theory. McGraw-Hill Education Australia.
Deegan, C., 2017. Twenty five years of social and environmental accounting research within Critical Perspectives of Accounting: Hits, misses and ways forward. Critical Perspectives on Accounting, 43, pp.65-87.
Dyckman, T.R. and Zeff, S.A., 2014. Some methodological deficiencies in empirical research articles in accounting. Accounting Horizons, 28(3), pp.695-712.
Everett, J., Neu, D., Rahaman, A.S. and Maharaj, G., 2015. Praxis, Doxa and research methods: Reconsidering critical accounting. Critical Perspectives on Accounting, 32, pp.37-44.
Guan, K., 2014. Corporate Growth, Audit Quality and Accounting Conservatism: Empirical Evidence from Public Companies in China. Journal of Accounting and Economics, 5(005).
Kabir, H., 2011. Positive accounting theory and science.
Klemstine, C.F. and Maher, M.W., 2014. Management Accounting Research (RLE Accountin
Li, X., 2015. Accounting conservatism and the cost of capital: An international analysis. Journal of Business Finance & Accounting, 42(5-6), pp.555-582.
Melis, A., 2007. Financial statements and positive accounting theory: The early contribution of Aldo Amaduzzi. Accounting, Business & Financial History, 17(1), pp.53-62.
Samkin, G. and Deegan, C., 2012. New Zealand financial accounting. McGraw-Hill Education Australia.
Slater, R.A., Koren, S., Ramot, Y., Buchs, A. and Rapoport, M.J., 2014. Interpreting the results of the Semmes?Weinstein monofilament test: accounting for false?positive answers in the international consensus on the diabetic foot protocol by a new model. Diabetes/metabolism research and reviews, 30(1), pp.77-80.
Smith, M., 2014. Research methods in accounting. Sage.
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