The main purpose of this paper is to critically evaluate an article in the context of accounting research in order to develop understanding about accounting theory and current issue. The selected article is “Half a defence of positive accounting research” by Dunmore (2010). This article is mainly based on positive accounting research in terms of identifying the main deficiencies in its current use. The author defined positive accounting research as a research that can be supportive to complete a broader intellectual scientific research project in a successful manner (Dunmore, 2010). It is because it assists in understanding the cause and effect relationship among different variables in a research study. Moreover, in this article, Dunmore (2010) considered positive accounting as a research program to define the casual explanations of human behaviour in accounting setting.
This paper is structured in an adequate manner to present the article’s critique effectively. For instance, firstly, the paper provides the article’s summary by discussing the main arguments, overall findings, and contribution in building theories. Moreover, it presents the article’s research questions or hypothesis in order to discuss the relationship between hypothesis and literature review. After this, the paper discusses the article’s theoretical framework, significance of the article as well as its limitations. Lastly, the main points are summarized in this paper along with discussing the main significance of the critique.
The main focus of the article is to discuss the use of positive accounting research from a broad perspective. It examines the ontology (system) and epistemology (philosophy) of PAT theory in the context of accounting research. One of the main findings of the article is that the logic of statistical hypothesis testing in correspondent to falsification criterion of Popper in a superficial manner is not so strong (Dunmore, 2010). The main reason behind this is the insufficiencies that exist in the current practice of positive accounting research. It is because these deficiencies in the practice reduce the broad potential of positive research program.
The author used a wide range of literature in the context of auditing and accounting that supported in developing knowledge in relations to the existing insufficiencies as well as the methods that can be used for enhancing the effectiveness of current research (Dunmore, 2010). The article finds that the main deficiencies exist in the application of positive research include unreasonable reliance on the hypothesis testing logic, ignorance of numeric value parameters, emphasize on theory instead of testing qualitative data, development of casual theoretical model for testing purpose, and lack of replication. In addition, on the basis of all these insufficiencies, the researcher argued that positive research program is not effectively applied by the scientific researchers and thus, it is incapable to achieve scientific objectives (Dunmore, 2010).
At the same time, the author used the views of Kuhn, who described normal science theory for bettering the use of positive accounting research. For instance, it is found that normal science theory is effective to define the standard to resolve a problem by emphasizing on gathering detail information rather than making questions for previous assumptions (Bar-Am, 2014). Thus, the author proposed that by applying Kuhn’s views, the effectiveness of positive accounting research can be enhanced. In addition, the author also provided some suggestions such as emphasizing on using specific models to test theories, improve measurement, use of numeric value parameters, and enhance replication for effectively organizing a positive research program.
Overall, it can be stated that this article adds in the literature of positive research program in the context of accounting setting. It can be beneficial to enhance the use of positive research with the attainment of better results and objectives.
From the article, it is evaluated that the researcher organized this study as an intellectual research program and developed some hypothesis to allow the discussion in order to clear the doubt for positive research program. The hypothesis are as below:
1. There presences a world that is independent to the imagination of the individuals. Moreover, the people cannot control any event in this situation because events are not created by the people (Dunmore, 2010).
2. In this world, events have causes that are also a component of the world. It means that events are neither completely random nor the consequences of outside world’s intervention.
3. There is potential that normal people can attain fairly reliable information through a measured observation about the events in the world. It shows that observations are important in this world to understand the causes of an event. In addition, there is also possibility that people can make wrong observations as observations are not completely disconnected to the world (Dunmore, 2010).
4. The main aim of intellectual study is to attain understanding of the world in terms of causation. In addition, it also reflects to the use of mental models because they help in correctly representing the casual processes happen in the world.
Building of these hypothesis is valuable for this article because these provide basis and also develop conceptual understanding to organize an intellectual research in an effective way (Ary, Jacobs, Sorensen, and Walker, 2013). Moreover, these have also value because these support in determining the use of suitable theories and models to successfully complete a study (Hoque, 2006). At the same time, as the author produced research outcomes by considering these hypothesis, these have also value to enhance the validity and reliability of the research. In this article, the author’s main emphasize is to answer the question that what are the deficiencies that reduce the effectiveness of current practice of positive research program in accounting settings. In addition, the article also discusses the contribution of human behaviour in the current accounting research program.
Concurrently, with the review of this article, it can also be discussed that research hypothesis are the result of literature review. It is because through these hypothesis the author wants to make clear the truth of positive accounting research by using different models and theories used in this context (Sekaran and Bougie, 2010). In addition to this, the author reviewed a wide range of accounting and auditing literature as well as consider human experiences and developed these hypothesis in a conscious and tentative manner. It can also be discussed that the use of literature review is also significant for this article to provide adequate proves about hypothesis testing, qualitative and quantitative data, and falsification (Cottrell & McKenzie, 2011). Moreover, it also demonstrates the use of suitable frameworks and models such as Popper’s criteria and normal science theory to enhance the validity of positive research. Thus, it shows that literature review plays an important role in developing hypothesis for an intellectual inquiry by developing understanding towards appropriate models and theories.
In the chosen article, the author studies the intellectual research in a concise way by considering the ontology and epistemology assumptions. Additionally, in order to develop understanding about the research issue that is to identify the importance and deficiencies in the current practice of accounting research, the authors used different theories. The researcher selected these theories by considering the theoretical points of view from the past studies, which develop the theoretical framework for assessing the implementation of positive research in the accounting field (Dunmore, 2010). One of the main theories used by the author include positive accounting theory (PAT). The main focus of PAT is to anticipate different accountants and auditors’ options and responses in relation to the use of particular standards and accounting principles (Dunmore, 2010). It mainly examines the human behaviour in the firm’s accounting context. It is because the views and experiences of accountants can vary across firms. Thus, the use of PAT influenced the author to recognize ways to improve the use of positive research program.
Another theory used by the author is related to the rational self-interested human behaviour. This theory implies that it is not possible to define the human behaviour in numeric value and it is the reason that many accounting researches consider behaviour without the assumption of rational behaviour (Dunmore, 2010). For instance, judgements of audit experts are part of such theory. It also reveals that express or implied contracts in a firm among rational self-interest parties are the causes of accounting developments.
In addition, Popper’s procedure is also an important part of this article supporting the theoretical framework. In this, the Popper’s criteria helped in understanding the logic behind the acceptance of theories. Many working natural scientist also accept Popper’s descriptions when they think about the philosophy (Garcia, 2006). This article discusses the falsification of hypothesis through the use of Popper’s criterion as well as the common mistakes that are made by the researchers while applying Popper’s procedure (Dunmore, 2010). It also helps in developing knowledge about the deficiencies in positive research. It is found that any observation cannot falsified a single theory, but it can select resolutely between two or more theories. Concurrently, to falsify any theory, it is also essential that observations can be explained in a quantitative manner. Thus, this article is significant as it describes both the strengths and weaknesses of the Popper’s theory.
At the same time, it is also found that normal science theory by Kuhn is also used in this article. The consideration of Kuhn’s theory encourages accounting researchers to adopt a puzzle solving approach to organize a scientific enquiry, which is based on some common paradigm (Dunmore, 2010). In this way, the use of this theory also ensures about the existence of scientific research theory. This theory also supported the author of this article to examine the main deficiencies of positive accounting research. Moreover, Dunmore (2010) detailed all these issues in his study and also provide suitable suggestions to organize a positive accounting research in an effective and efficient manner.
This article’s significance is that the researcher successfully discuss the limitations of the theory as well as methodology used. For example, the author argued that in the context of accounting research, the data is subject to randomness and to measurement error and therefore, statics can play an important role in positive accounting research. In addition, it is also found that there is also possibility to wrongly use statistics as the goal should be to hypothesis estimation instead of testing. At the same time, the researcher also found that in social sciences, the common mistake made include the assumption that positive and quantitative research are the same that further create confusion in identifying the research which is positive but qualitative (Dunmore, 2010). This article is significant as it helps in overcoming this confusion by clearly defining the main purposes of qualitative positive research. For example, the author argued that the purpose of positive qualitative research is to get in-depth wide range of data and to test theories. Thus, it can stated that this article significantly contributes in developing understanding about the proper use of positive accounting research.
Concurrently, it can be discussed that the author described adequate theoretical conclusions from the research that are justified by the methodology. For instance, in relation to the fourth hypothesis, the author concluded that theories can contribute in the development of human understanding of how the world works. It is because there is need that theories describe the cause and effect relationships in the objective world. The author also described that the use of observations can be beneficial to test theories in the case they can be explained quantitatively (Dunmore, 2010). In addition, the author also argued that in an actual manner, the positive accounting research contributes in a wider scientific effort. For the reason, it helps in understanding human behaviour and its causes in a strange setting of complex organizations where control systems and specialized information influence variety of decisions.
Thus, it can be discussed that this article considerably contributes in the literature on positive accounting research. Moreover, it could be supportive for future positive accounting researchers to organize their study effectively by overcoming the main deficiencies and adequately following the given suggestions to conduct an intellectual inquiry successfully.
Conclusion
In order to summarize the above discussion, it can be concluded that positive research has a wide scope in scientific research context. But at the same time, there is need to remove current deficiencies to enhance the effective utilization of positive research program. It can also be stated that the construction of better theoretical model with better measurement and replication would be beneficial to organize a positive accounting research successfully. The main significance of this critique is that it will guide the future researchers to conduct a positive qualitative research successfully. It is because it would support the future researchers to understand the value of measurements, explanations, theories, as well as observations in the context of positive research program. Thus, it can be concluded that this critique will be supportive to increase the use of positive research program in accounting context.
References
Ary, D., Jacobs, L. C., Sorensen, C. K. and Walker, D. (2013). Introduction to Research in Education. USA: Cengage Learning.
Bar-Am, N. (2014). The Structure of Scientific Revolutions, 50th. Philosophy of the Social Sciences, 44(5), pp. 688-701.
Cottrell, R. R., & McKenzie, J. F. (2011). Health promotion and education research methods: Using the five-chapter thesis/dissertation model. USA: Jones & Bartlett Publishers.
Dunmore, P.V. (2010). Half a Defence of Positive Accounting Research. [Online] Available at: https://www.massey.ac.nz/~pvdunmor/HalfaDefence.pdf. [Accessed: 1st May, 2017].
Garcia, C. (2006). Popper’s Theory of Science: An Apologia. A&C Black.
Hoque, Z. (2006). Methodological Issues in Accounting Research: Theories, Methods and Issues. Spiramus Press Ltd.
Sekaran, U. and Bougie, R. (2010). Research Methods for Business: A Skill Building Approach. USA: John Wiley & Sons.
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