In this report an adamantine study has been prepared on the article of positive research accounting. There are several theories and accounting concepts have been taken into consideration which reflects the human behavior and their tendency to make decisions. In this article, there are several hurdles have been reflected which is being faced by companies in implementation of positive research accounting for summarizing, classifying and recording of all the financial transaction. There are several theories and models such as hypothetical test, Type 1 error and human decision making model which provides standards outcomes for the accounting and auditing problems. In addition to this, this report consists fact upon ontology and epistemology of positive accounting which is used to assess the human behavior and their reciprocal behavior tendency. In order to understand the key theme of this article, it is required to evaluate the true meaning of positive accounting research. It is a simple set format or accompanied with standard theories which are used to determined the cause and effect relation of humans in accounting and auditing functions. This article consist all the facts which divulges hurdles and problems faced by humans in their decision due to different behavior. In the starting of this report, research questions have been discussed which provide core of this whole report, after that, a significant study has been prepared on the positive accounting research article. In the end summarization and classification of positive accounting research has been done by using different models and theories. In the end of this report core of this article has been reflected which would help reader to evaluate the meaning of this article (Brown, Preiato, and Tarca, 2014).
Positive accounting research is used by humans in their accounting practice with a view to eliminate possible problems and hurdles in recording, classifying and summarizing accounting data. This article consist all the theories and models which are used to evaluate reciprocal behavior of humans in context with accounting practice. In this article a deep study has been shown on intellectual support system and academics which put emphasis upon reciprocal behavior and human decision making. In the mid of the article it is given that behavior of free will allow accountant to make decisions and use different methodology and accounting frameworks to make effective use of classifying and recording of financial transactions in organizations. As per the behavior of free will it is evaluated that if one person is taking decision as per his choice then it would result into various conflicts and problems. This arises due to the different viewpoints and assumptions taken by accountant in their accounting frameworks. However, this article consist various casual theory and comprehensive viewpoints which reflects that all the humans have different understanding and human behavior in accounting frameworks. Positive ontology and epistemology have also been used in this article which provides that human behavior and different cause and effect relation vary their decision and their assumption. It reflects that in positive research accounting have different conflicts due to different human behavior. It is evaluated that all the data collected from qualitative research process on positive research accounting provides preliminary interpretation on the particular rules and regulations of accounting process system and human behavior. Researcher and other readers need to observe all the disclaimer and qualification report presentated by auditors to identity the shortcoming of qualitative research process in positive accounting. Hypothetical test is also discussed in this article which reflects that all the assumption has been used to justify usefulness of qualitative positive accounting research (Ahmed, Neel and Wang, 2013). The self- interest of humans has also been used to determine the nature of two different humans in their interaction process with the help of implied and expressed contracts (Klemstine and Maher, 2014). This article also put emphasis upon the how accountant and auditors make different judgments when they are put under pressure. Ideally, it increases the possibilities of mistakes and errors if they are forced to complete their task speedily. This theory has been justified on the basis of rational and personal behavior of humans in accounting frameworks (Waymire, 2014). This cause and effect relation has been used in this article which provides if accountant are having less time to complete their classifying, recording and summarizing task then they would have to face possibilities of errors and mistakes in their working process (Brown, et al. 2014). Therefore, it could be inferred that this article contains all the theories and assumption based model which reflects human behavior and their cause and effect relation (Everett, Neu, Rahaman and Maharaj, 2015).
This report has been prepared on the basis of different research questions which have been answered accordingly.
What are the factors which have been faced by accountant in positive accounting research?
What are the most useful theories and models used in this positive accounting research?
How positive accounting practice could be different from intellectual program?
How ontology and epistemology in positive accounting research practice will be helpful for researcher to create understanding on set accounting practice?
The theoretical frameworks prepared in this research has been evaluating hypothetical test, ontology and epistemology frameworks which is used to gauge the human behavior and other qualitative frameworks. This research has been prepared on the basis of various models and theoretical frameworks shown in this article (Engle and Hunton, 2015).
As per the views of Engle and Hunton, 2015 it is divulged that human behavior and positive accounting research is based on the cause and effect relationship. Humans face several problems due to conflict of their decisions and perceptions. The main theoretical frameworks have been prepared on the behavior of free will. In this theory, it is given that when accountant and auditors are having behavior of free will then they would be tend to have more mistakes and problems in their accounting process. This provides that accountant and auditors have been facing problems in human behavior and reciprocal behavior in accounting practice accompanied with several errors which could result into misleading accounting decisions of accountants. There are numerous documents either in Americana or international which reveals the models and frameworks which could be used to resolve issues such as errors and mistakes in positive accounting practice.
There are several factors which could be used by auditors in its theoretical model in following positive accounting research practice. There are several basic concepts and models have been used to determine the human behavior and their reciprocal behavior. The main focus is made on Darwin’s theory of evaluation which is used to deploy qualitative measurement in positive research. The first objective of Darwin’s theory of evaluation is concerned with collection of primary and secondary data. This collected data is used by auditors to evaluate the accountant behavior (Dyckman and Zeff, 2014). However, auditors and other readers could use Darwin’s theory of evaluation to identify type- 1 errors (Li, 2015). This type 1 error is unavoidable and as per the realistic approach this mistakes and errors are genuine to occur. It is observed that if auditors use realistic model approach then it would result into basic level of errors (Type-1 errors) (Deegan, 2017). The hypothetical test and other null hypothesis used in this article provide the reliability of assumption and auxiliary facts to determine the human behavior and their tendency to commit mistakes and errors. Test statistic under the null hypothesis is based on the auxiliary assumptions. Therefore, it could be inferred that these theoretical models and frameworks helps in identifying the human behaviors in easy and determined approach (Slater, et al. 2014).
The main significance of this research is to evaluate the implication of positive accounting research in organization. This research put emphasis upon the systematic accounting frameworks which could be use for preparing financial statement of company. In addition to this, Test statistic under the null hypothesis is based on the auxiliary assumptions which provides human tendency to make decision in accounting and reporting frameworks. There are several facts and theories accompanied with models which have focused on reciprocal behavior of humans and their cause and effect relation. The main rationale of this positive research accounting does not only add to facts of human behavior in accounting- related contexts but to provide customized answers to auditors to evaluate the accounting frameworks developed by accountant (Guan, 2014). This positive accounting research has focused on preparing a set accounting process system which would not only reduce the complexity of accountant process but also reduce the conflicts between auditors and accountant. Apart from that, behavior of free has also reflected that if people are making their decisions based on their wants and needs then it would increase the conflicts between different stakeholders in determined approach.
All the data and facts shown in this research is completely based on the article given. However, there are several other articles and books have been used to analyze the given article in effective manner. There are several assumption and hypothetical data have been used which reflects the tendency of human behavior and their choice of actions in taking decision (Smith, 2014). This research has been prepared on ontology and epistemology which is completely based on believes of free will. It is observed that if accountant are ready to take decision as per their will then it would surely result into different set of outcomes. In addition to this, this article does not contain brief overview on the human tendency and reciprocal behavior which could be used to justify the hypothesis test undertaken in this article. There are other limitations such as data collected may not be reliable or could lose their weighted due to changes in existing policies and frameworks. However, hypothetical test is the one of the leading shortcoming of this article which decrease the relevance of the data given (Bertomeu, Darrough and Xue, 2017).
Conclusion
There are various theories and methodologies have been used in the given article which reflects the deep interpretation on ontology and epistemology of positive accounting research. It is observed that if positive accounting research methods have been used then there will be les possibilities of errors and mistakes in reporting and accounting frameworks. This report is prepared to gauge the human behavior and their cause and effect relation. This research provides standard theories and models which could be used by auditors to evaluate accountant decision making for recording financial transaction in the books of accounts. This positive accounting research has been used by auditors and accountant to establish harmonization in their accounting and reporting frameworks. Hypothetical test is evaluated in this article which reflects that all the assumption have been gauged to justify usefulness of qualitative positive accounting research. Now in the end it would inferred that test statistic under the null hypothesis is dependent upon auxiliary assumptions which is observed as limitation. Positive accounting research provides set standard and human behavior which is used to establish a set values perception and decision taking behavior of humans. Therefore, it could be inferred that if auditors consider these set format then there will be less chances of chance of errors and mistakes in financial data of organization.
References
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.
Bertomeu, J., Darrough, M. and Xue, W., 2017. Optimal conservatism with earnings manipulation. Contemporary Accounting Research, 34(1), pp.252-284.
Brown, P., Preiato, J. and Tarca, A., 2014. Measuring country differences in enforcement of accounting standards: An audit and enforcement proxy. Journal of Business Finance & Accounting, 41(1-2), pp.1-52.
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.
Engle, T.J. and Hunton, J.E., 2015. Retraction: The Effects of Small Monetary Incentives on Response Quality and Rates in the Positive Confirmation of Account Receivable Balances. AUDITING: A Journal of Practice & Theory, 34(3), pp.201-201.
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.
Fang, J., Haw, I.M., Yu, V. and Zhang, X., 2014. Positive externality of analyst coverage upon audit services: Evidence from China. Asia-Pacific Journal of Accounting & Economics, 21(2), pp.186-206.
Guan, K., 2014. Corporate Growth, Audit Quality and Accounting Conservatism: Empirical Evidence from Public Companies in China. Journal of Accounting and Economics, 5(005).
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Li, X., 2015. Accounting conservatism and the cost of capital: An international analysis. Journal of Business Finance & Accounting, 42(5-6), pp.555-582.
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.
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Waymire, G.B., 2014. Neuroscience and ultimate causation in accounting research. The Accounting Review, 89(6), pp.2011-2019.
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