The current study analytically examines the selected article on “Half a Defence of Positive Accounting Research” written by Paul V Dunmore. The current segment elucidates in detail the theory as well as concepts that are pertinent to the selected research article. The research study appropriately assesses positive approach to the accounting research that can be regarded as an important part of scientific research that in turn is used to comprehend the causal associations. In addition to this, the current segment also intends to throw light on the main arguments that are discussed in the present article, with special emphasis on the main findings, theoretical arguments as well as contributions. Thereafter, the present study also identifies the questions that are posted for this particular research, hypothesis and elucidates its value. Subsequently, the segment on theoretical framework identifies and expounds illustratively the theoretical structure, theoretical substance of the research paper directing to the research element.
The selected article essentially examined the overall positive approach undertaken for research in the field of accounting. As such, the article elucidates in detail different principles of positive accounting on a definite platform of research that in turn can help in the process of development of causal associations of behaviour of human beings particularly from the perspective or else context of accounting (Jaggi 2015). The research study suitably evaluates positive approach to the accounting research that can be observed as a central part of scientific research. This scientific approach in turn is used to comprehend the cause and effect relationships in scientific research. The study illustratively explains the scientific research that establishes causal and effect relationship, its application in economics and accounting research work and is pronounced as positive research. The study explains how the scientific research procedures can be applied to accounting, the deficiencies in the process of implementation and the way the deficiencies can lead to ineffectiveness of research programs. The study also presents examples of positive research in the field of accounting. In addition to this, the current study also intends to analyse the concepts of ontology and the principles of epistemology of positive research in accounting. The study also takes into consideration the research practices that fail to fulfil the necessary requirements for carrying out effectively different programs of research. Nevertheless, evaluation of present research focuses on the articular positive approach that necessarily intends to develop definite causal associations (Guan 2014). The study also hereby explores different causes along with reasons behind specific human behaviour in particularly large business enterprises in which direct interactions are essentially substituted by impersonal procedures of acquirement of important information that are essential for arriving at proper business decisions. Apart from this, the research study also put forward an analytical assessment of particularly the intellectual research programs that involves different ontological and the same time epistemological suppositions (Guan 2014). The study also suggests the fact that the groundwork of the system of testing of hypothesis is seen to be very weak and said to be artificially comparable to the development of definite measure of Popper.
Nevertheless, the basic difficulties encompasses around causal construction of different theoretical models that have the necessity to be examined. The difficulties also include needless dependence on testing of hypothesis, irrelevance regarding different numeral figures of different parameters, inadequate replication for maintaining confidence in certain accredited knowledge along with employment of principles as well as concepts that can help in examining qualitative data (Kim and Zhang 2013). This study also recognizes different inadequacies that are associated to specific positive accounting study. Thereafter, this study also assists in the process of deterrence from positive involvement in all-encompassing projects. In addition to this, the research work also suggests about definite scientific research programs where specific intellectual examination are essentially initiated for the procedure of establishment of research hypothesis. Thereafter, the current research piece also expounds in detail all the key concepts of the scientific ontology together with the epistemology. This also studies represent the construction of proper structure for testing of hypothesis along with explanation of the manner definite theories can be developed. Subsequently, different qualitative factors of the positive research necessarily helps in systematic assessment of different theoretical concepts (Kim and Zhang 2013). As a consequence, the current research work also elucidates illustratively diverse necessities of effective positive research function that basically contains diverse vulnerable models that are validated stringently, systematic analytical modelling, concentration on enumeration instead of testing in addition to replication.
Evaluation of findings of the research work can assist in the process of arriving at conclusive results and providing suggestions for undertaking quantitative research. Thus, the proposals founded on the study also represents the need for high quality theoretical models that are necessarily focussed and vulnerable and considered seriously as important subjects that can be thoroughly examined. Nevertheless, this points out towards unsatisfactory advancement that can be made in the field of positive accounting (Smith 2014). This can be regarded as a direct outcome of using specific ad hoc quantitative models that can be perceived as mere pronouncements of expected indication of two diverse variables (Kim and Zhang 2013). Again, it can be hereby put forward that elaborate models that arise from specific analytical research are necessarily not properly framed (Smith 2014). Comprehensive appraisal of research findings also proposes the point that there is requirement for improved process of analysis that in turn can make it certain that the theoretical models can be appraised appropriately (Hair 2015).
The questions that are necessarily posted are as listed below:
The present section on theoretical framework necessarily explains in detail structured framework that can necessarily uphold the entire framework of the theoretical concepts on the current topic under consideration. As such, the theoretical structure also expounds in groundwork of the identified research issues of the present research work and validates different theoretical notions together with thoughts that can be found to be relevant in this context. Furthermore, the theoretical framework also advocates different explanations regarding ontological aspects of the scientific research along with different epistemological facets that are contained in positive approach of accounting. In particular, the theories on accounting includes theories on income/earnings, assets, liabilities, revenue, sales, losses, expenditures, depreciation and many others (Hopper and Bui 2016). Nonetheless, diverse theories on accounting when observed from the viewpoint of ontology represents diverse underlying assumptions regarding the presence of reality that certainly can be associated to the theories of realism mentioned under the field of philosophy (Amir et al. 2016). Nevertheless, conclusions are drawn based on definite ontological deductions and these can be considered to be insufficient provided the case that the consequences together with different roles of accounting are considered in different business enterprises and society. It can hereby inferred that the positive ontology together with the epistemology might possibly not be accurate every time and remain inconsistent as well as illogical (Wilkinson and Durden 2015). As a consequence, the positive research carried out for different wings of social science subjects have the need for postulation of definite approaches that can essentially turn diverse observations into well-substantiated casual principles (Robson and McCartan 2016).
The significance of the current research work is that it helps in the process of gaining comprehensive understanding as regards the positive approach in accounting from a very wide perspective. This in turn can help in augmentation of the causal association between specific human behaviour in a particular accounting setting (Tucker et al. 2016). Apart from this, the current study also probes into intellectual research works that can aid the overall process of establishment of cause and effect relationship (Gow et al. 2016). The research work also helps in acquiring thorough knowledge regarding different theoretical notions and normal science of Kuhn that can be regarded to be suitable for the positive accounting research. However, the primary output essentially involves statistically significant results and has different uninterpretable coefficients related to different dubious dimensions that are not considered to be stable. Necessarily, there are also several limitations of the study. The main purpose behind testing of statistical hypothesis is somewhat similar to the measure of the Popper that can necessarily be regarded to be weak (Huber 2015). The design and formulation of different models that establishes cause and effect relations can help in appraising (Dorminey et al. 2015). The explanations provided by Kuhn can be considered to be non-fundamental. The current study therefore proposes different suggestions based on the findings of the study. The recommendations for improvement talks about need for theoretical models that need to be examined. However, the study explains about the disappointing progress in scientific positive accounting research, but does not mention the ways for overcoming the problem of slow advancements in positive accounting. The recommendations for improvement as mentioned in the current article also suggests about re-estimation of parameters, but does not explain the process of application of the same for assessment theories.By itself, the arrangement between varied ideas and notions of ontology can be taken into account and miscellaneous factors of real theories can be essentially considered to be misleading. Another constraint that can be taken into account is that the progress rate of research project are slow (Amir et al. 2016). Consequently, for making positive assistances to the procedures and courses of scientific research programs. The current study indicates the positive contributions of positive accounting research and the way it can help in comprehending the human behaviout by exclusive setting and specific range of behaviours
Conclusion
The current study discusses here in detail diverse factors of ontology and epistemology that considers different science of accounting practice that does not essentially meet the necessity of the required criteria for operating as a successful research study. Evaluation of results helps in reflecting different significant models that stems from investigative results. However all this model cannot be assessed as all are not properly designed and at the same time controllable. Thus, as per observations of research studies in the end it can be said that process of better analysis needs to be there that especially can be assessed in detail. Moreover the enumeration techniques need to be assessed elaborately for arriving at better results of the research study. The positive approach research studies on accounting need to take into consideration different processes of approximation, estimation and throw light on particular processes of examination of research hypothesis data framed for the study. Specifically, the procedure of examination of research hypothesis depends on definite sample used for specific studies and the significance of the statistic might be different from one sample to another. The present section helps in drawing inference that mentions that there is necessity for documenting data for the purpose of appraising of different significant notions and principles of accounting. In addition, this process also helps in validation of inferences that follow from evaluation of specific hypothesis of the study scrutiny of imitation of implementation of research viewpoints particularly in positive accounting field.
The basic problems that can be recognised are essentially the establishment of causal relationship and foundation of different theoretical models that need to be examined properly. In addition to this, the problems also include too much dependence on the logic behind examination of hypothesis and insufficient interest in numerals of different parameters, inadequate reflection to guarantee confidence in acknowledged observation. Essentially the utilisation of theories and principles as a process of assessment of qualitative data can be considered to be a problem in research studies. The positive approach that is undertaken in accounting research studies fails to achieve scientific objectives. Nevertheless the illustration provided by women regarding normal science appropriately matches with positive approach of accounting research. In this case the prospects are succinctly illustrated for a Kuhnian crisis as well as revolution that might liberate positive accounting to attain their potent
References
Amir, E., Carabias, J.M., Jona, J. and Livne, G., 2016. Fixed-effects in empirical accounting research.
Amir, E., Carabias, J.M., Jona, J. and Livne, G., 2016. Fixed-effects in empirical accounting research.
Dorminey, J.W., Dull, R.B. and Schaupp, L.C., 2015. Research in Accounting Regulation.
Gow, I.D., Larcker, D.F. and Reiss, P.C., 2016. Causal inference in accounting research. Journal of Accounting Research, 54(2), pp.477-523.
Guan, K., 2014. Corporate Growth, Audit Quality and Accounting Conservatism: Empirical Evidence from Public Companies in China. Journal of Accounting and Economics, 5(005).
Hair, J.F., 2015. Essentials of business research methods. ME Sharpe.
Hopper, T. and Bui, B., 2016. Has management accounting research been critical?. Management Accounting Research, 31, pp.10-30.
Huber, D., 2015. On the hegemony of financial accounting research: a survey of accounting research seen from a global perspective. Journal of Theoretical Accounting Research, 11(1).
Jaggi, B., 2015. Research in financial accounting accounting theory ii (26: 010: 652) Fall 2015.
Kim, J.B. and Zhang, L., 2013. Accounting conservatism and stock price crash risk: Firm-level evidence.Ball, R., Kothari, S.P. and Nikolaev, V.V., 2013. Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism. Journal of Accounting Research, 51(5), pp.1071-1097.
Robson, C. and McCartan, K., 2016. Real world research. John Wiley & Sons.
Smith, M., 2014. Research methods in accounting. Sage.
Tucker, B.P., Parker, L.D. and Merchant, K.A., 2016. With a little help from our friends: An empirical investigation of co-authoring in accounting research. The British Accounting Review, 48(2), pp.185-205.
Wilkinson, B.R. and Durden, C.H., 2015. Inducing structural change in academic accounting research. Critical Perspectives on Accounting, 26, pp.23-36.
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