The current paper reveals a critical analysis of the journal article named as “Half a Defense of Positive Accounting Research” the author being Paul V Dunmore. The article under consideration examines the on the whole the positive approaches towards research with respect to accounting. In specific, the present section briefly provides a summary of the articles, the research questions that have been constructed, the theoretical model of the paper, the limitations and the significance of the paper and an overall estimation of the paper under consideration (Deegan 2013).
The current segment illustrates the conception of positive accounting on the platform of a research that unavoidably tries to construct variable causal explanations of the behavior of humans with respect to the context of accounting. Furthermore, the current paper even analyzes the epistemology and the ontology of the research paper. In specific, the establishment of the hypothesis examinations is found to be weak and this is apparently analogous to the manufacture criteria of Popper.
The elementary issues consist of the contributory establishment of diversified theoretical frameworks that requires to be evaluated, redundant dependence on the authenticity of the examination of the hypothesis, no difference with respect to the figures that are numerical with diversified limits, insufficient replication to make sure that there is confidence in the observations as well as utilization of theories and principles to examine various qualitative information rather than the explanations (James & Prout 2015).
The article under consideration in this paper is named as “Half a Defense of Positive Accounting Research”, which statistically examines the epistemology and the ontology of the relevantly researches that are positive. The article even reflects on the manner in which the present practice of accounting research does not act in accordance with the requirements for initiating the diversified research process properly (Beattie 2014).
The evaluation of the paper in consideration concentrates on the positive aspects of a research that significantly looks to enhance various fundamental descriptions of the behavior of humans in the context of accounting. Furthermore, the paper also provides a well informed investigation of the various reasons or the factors behind a specific human behavior in huge business organization interactions among the persons are replaced with techniques that are impersonal in nature for the attainment of vital data that are essential for the method of decision making for a business.
The articles even reveal serious evaluation of the academic research projects that has both epistemological and ontological predictions and recognizes inadequacies that are associated to a specific research with respect to accounting (Christensen et al., 2016). This is helpful in restricting the undertaking of positive involvements to the widespread projects. The present article again reveals the scientific researches during which fundamental queries are started for the method of foundation of the research hypothesis.
Moving on, the research paper explains in detail the specific occurrences of a research that is positive. Consequently, the piece of the research even explains the vital concepts of scientific epistemology and ontology that provides construction of the hypothesis examinations and descriptions of the manner with the help of which the theories are constructed.
Thereafter the qualitative components of the positive researches reveal the reasons that adequately cover the enhancement of the primary knowledge of a particular occurrence before initiating the method of quantitative details. However, the additional intentions and rationale of the research that are qualitative in nature is essential for the appraisal of the theories. It is due to this result that the justifications along with the limitations of the constructed analytical hypothesis are thereby evaluated and the effect on the positive researches is even analyzed in detail.
In addition, the piece of the research even covers all the necessities of an effective positive research plan that originally consists of susceptible frameworks that are verified sternly, systematic statistical frame working, concentrating on the computation rather than the duplications and examinations (Falzon 2016).
The evaluation of the results as well as the observations of the topic of the research is helpful in reaching a decisive result and thereby provides recommendations for initiating the quantitative positive research. The paper thereafter describes the factors that explain the reasons behind the necessity of it. The recommendations on the basis of the discovery of the paper reveal that there is a requirement for better theoretical frameworks that are specialized and at the same time exposed and therefore taken as an important matter for proper scrutiny (DRURY 2013).
This shows the slow improvement made in the positive accounting researches and are thought to be a direct outcome for making use of ad hoc quantitative frameworks that can be decreased to just a simple declaration of the forecasted sign of a relation among two dissimilar variables. Furthermore, it is said that the detailed models coming from the statistical research are not structured properly.
The extensive analysis of the results that have been discovered show that the fact that there is a requirement for better inventory thereby ensuring that the theoretical frameworks can be suitably evaluated. It is thus stated that the concepts requires to be started by discovering the suitable replacements for the diverse interesting techniques. The post establishment of the feasible path for the computation of a technique, that specific process of computation requires to be used as a standard in every succeeding studies rather than inventing a new measure every time when undertaking similar projects.
Furthermore, the analysis of the results recommends the fact that the transformation of concentration from the method of investigation of the hypothesis to accurate prediction of the research constraints is essential (Englund & Gerdin 2014). In these circumstances, a comparison can be undertaken among the particularly diverse theoretical estimations of the parameters with the confidence intervals of the parameters along with the particularly dissimilar theoretical assumptions of the issues as well as with the various comparable computations with various papers. Furthermore, there is a requirement for the preservation of the documentation of the measurement techniques with vital conceptions that aids in examining the particular theories. To conclude, there is a requirement for all applications that covers for the corroboration of the end results from the examination of the hypothesis (Lodhia & Hess 2014).
Research Questions
The research questions that have been constructed in the current article try to
However, the question of the research is constructed for the paper is given below:
Theoretical Model
This part of the paper describes in specifically the theoretical model of the research paper specifically regarding the theories of positive accounting. As a result this expands on explicitly about the framework and the model that can aid the overall theoretical conceptions about the concerned piece of research. The theoretical framework within itself explicates the foundation of the issue of the research of the present paper and validates various theories with the knowledge that are relevant for the present topic of the research that has been taken into consideration hereby (Guthrie & Parker 2014).
Furthermore, the theoretical model even highlights the points with respect to the descriptions regarding the scientific epistemology and ontology factors that are essentially associated with the reasons for positive accounting. Relevantly the concept of accounting is concerned with the various conceptions of sales revenue, expenditures, looses incurred and depreciation, earnings, and many others. However, the theory of accounting when seen from the point of view of ontology duplicates the fact that there are various possibilities with respect to the reality existence that can be associated necessarily with the aspect of realism theory that is described in the philosophy (Parnell & Oldfield 2014).
There are different deductions established on specific ontological assumptions that are regarded to be insufficient in case if the results along with the functions of accounting in a business and the community that are taken into consideration explicitly. It can be significantly be deciphered that a positive epistemology with the help of ontology may not be precise and at the same time are not irrational and incompatible (Chen & Schipper 2016). Therefore, the positive analysis taken for various branches of the social sciences needs forecasting of the specific methods that can turn in provide various observations with respect to well established underlying concepts.
Limitations and Significance of the Article
The current research paper aids in obtaining constructive knowledge with respect to positive accounting from a perspective that is wider for a research function that aims tries to develop the specific underlying associations of the conducts of humans with respect to an accounting setting (Hurst 2015). Along with this the current paper even goes deep into the philosophical project of research that is under the scientific research that can support in realizing the reasons as well as the impact on associations. Going further, the paper even aids in gaining knowledge about definite scientific researches that are functioned in various areas of social science like economics and others and even in accounting and therefore can be labeled as a positive research (DesJardins & McCall 2014).
Hereafter, the research paper reveals by making use of various circumstances that concludes the fact that function of positive research is bigger than the positive theory of accounts. Furthermore, it aids in the obtainment of knowledge with respect to various theories and concepts of accounting and the process the normal science described by Kuhn can be thought to be pertinent for the positive research of accounting (Henderson et al., 2015). It is seen that the main result consists of hypothetical outcomes but usually has the information that covers coefficients that cannot be interpreted that are related to the various unconvinced dimensions that are not taken as stable.
There are certain restrictions for the research topic. The reason behind the examination of the analytical hypothesis that is analogous with respect to the measures that are falsified with respect to the Popper and therefore can be taken as feeble (Tucker & Lowe 2014). The construction of difference contributory frameworks that are evaluated with respect to the limitations of the practice of the positive accounting research and that is significant for taking capable; supports to philosophical programs that are shown in the paper. Additionally the the description given by Kuhn can be taken as non-radical (Cooper 2015).
Conclusions
The concerned paper goes deep into several epistemologies of positive research that considers various components of accounting practices that may not fulfill the necessities of the required criteria finishing as research work that is successful. Evaluation of the observations and the results assists in exposure of the detail that there are numerous impressive sculpts occurring from various investigative results that cannot be examined necessarily since they are not well-mannered or are not designed adequately. Therefore, with respect to the outcome of the study, it can be concluded that there is a need for enhanced details that can be investigated systematically.
With respect to this, the positive research roles require the need to incorporate opinions and shift the overall concentration from the technique of examination and transfer the formulated research hypothesis as the significance of diabetic patient on particular sample that might differ and cannot be measured in repetition. Moreover, the current section also frames that there are various techniques that states that there is necessary for archiving data for the enumeration of diverse important concepts as well as wide duplication for corroboration of conclusion drawn from analysis of particular hypothesis, conformation of accurateness of calculations and examination of confines of execution of diverse research opinions in positive accounting.
Reference List
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), 111-134.
Chen, Q., & Schipper, K. (2016). Comments and Observations Regarding the Relation Between Theory and Empirical Research in Contemporary Accounting Research. Foundations and Trends® in Accounting, 10(2-4), 314-360.
Christensen, H. B., Nikolaev, V. V., & Wittenberg?Moerman, R. (2016). Accounting information in financial contracting: The incomplete contract theory perspective. Journal of Accounting Research, 54(2), 397-435.
Cooper, C. (2015). Accounting for the fictitious: A Marxist contribution to understanding accounting’s roles in the financial crisis. Critical Perspectives on Accounting, 30, 63-82.
Deegan, C. (2013). Financial accounting theory. McGraw-Hill Education Australia.
DesJardins, J. R., & McCall, J. J. (2014). Contemporary issues in business ethics. Cengage Learning.
DRURY, C. M. (2013). Management and cost accounting. Springer.
Englund, H., & Gerdin, J. (2014). Structuration theory in accounting research: Applications and applicability. Critical Perspectives on Accounting, 25(2), 162-180.
Falzon, M. A. (Ed.). (2016). Multi-sited ethnography: Theory, praxis and locality in contemporary research. Routledge.
Guthrie, J., & D. Parker, L. (2014). The global accounting academic: what counts!. Accounting, Auditing & Accountability Journal, 27(1), 2-14.
Henderson, S., Peirson, G., Herbohn, K., & Howieson, B. (2015). Issues in financial accounting. Pearson Higher Education AU.
Hurst, C. E. (2015). Living theory: The application of classical social theory to contemporary life. Routledge.
James, A., & Prout, A. (Eds.). (2015). Constructing and reconstructing childhood: Contemporary issues in the sociological study of childhood. Routledge.
Lodhia, S., & Hess, N. (2014). Sustainability accounting and reporting in the mining industry: current literature and directions for future research. Journal of Cleaner Production, 84, 43-50.
Parnell, S., & Oldfield, S. (2014). The Routledge handbook on cities of the global south. Routledge.
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