Discuss about the Generational Accounting for Theory and Application System.
The current research states the critical analysis of the topic named as “Half a Defence of Positive Accounting Research” and is written by the author Paul V Dunmore. The study investigated regarding the optimistic approach about accounting research, especially the article summary, theoretical framework, research questions of the paper. It will also state the obligations and the significance of the research and the deductions related to the current research paper. The current research analysed the epistemology and ontology of the research operations and widely explained the concept of optimistic accounting that are intended to establish various justifications related to the human behaviour with regard to the accounting aspect (Miller and Power 2013). It is found that the testing of statistical hypothesis is weaker as compared to the fabrication criteria. However, the primary issues involves the formation of various theoretical model that are required to be analysed, treating the various numerical figures as same way, relying on the validity of hypothesis analysis unnecessarily to assure the acknowledged surveillance and the theories as well as the principle to investigate various qualitative data instead of illustrating them (Ghanbari et al., 2016).
The present study carried out a methodical investigation with regard to the epistemology and ontology of the positive research about accounting. It taken into consideration the reason why the practice for accounting research are not carried out efficiently and what are the issue it facing regarding following the research (Rogers and Van Buskirk 2013). However the evaluation of the study focussed on the optimistic strategy that are aimed to implement various justification regarding the behaviour of human associated with the accounting approach. Apart from this, the study also lists down various reasons behind the specific behaviour of individual in context of various business organizations where the formal interactions between the employees are substituted by informal approach of obtaining considerable data required for decision-making aspect of the business. Moreover, this study undertook various scientific approaches with rational investigation to establish the hypothesis of the research. Furthermore, the article provided critical analysis of various projects that has epistemological as well as ontological hypothesis and fount out the gap related to the optimistic research of accounting. These are more likely to create obligation from aiding to the undertaken projects. The study also explained the occurrence of positive research (Needles, Powers and Crosson 2013). The qualitative characteristic of the study reveals the causes of developing the understanding for the particular experience before going for the qualitative research. The price of the research explicated the relevant concepts of the scientific Epistemology and ontology and provides the development of hypothesis explanations and testing in the way the significant theories are prepared. Various other intention and purposes of the study are to value the theories and find out the strength and weaknesses associated with the theories. The process of the research also explains the requirement of a positive and effective research process that are inclusive of the systematic model of analytical assessment, susceptible models that are strongly verified and aimed mainly on the measurement of the research data and give less importance to replication and testing approach (Biondi and Zambon 2013).
More detailed approach of analysis for getting the outcomes from the research study proposes that scopes are always there for improving the policies to analyse the theoretical models appropriately. Moreover, the concepts are required to be activated through searching the alternative approaches for various models. After finding the suitable alternative, the alternative shall be implemented on trial basis and shall be set-up as the standard for all the further studies instead of searching for further alternatives for the measurement of the models. Apart from this, the study suggests that the focus must be shifted from testing procedures to projection of the constraint of the research. It will assist in the comparison of various confidence intervals that will be compared with the constraints and state the projection of various theoretical models with regard to various parameters of measurements. Further, the documents related to the research paper must be documented for further measurements of various important concepts that will assist in particular theory’s testing procedures. Moreover, there is requirement of all the comprehensive strategies that will authenticate the conclusions out of the hypothesis testing (Freeman et al. 2014).
Assessment as well as the observation of the research data assists in drawing the conclusion regarding the result, which in future will provide various advises about how the research is to be carried out. Further, the study reveals that why there is a variance in the research trend. The research further suggest that based on the research outcomes special models that will be more explanatory shall be implemented to get the clear idea. However, these may be vulnerable at times but has to be carried out on a serious note to experience the fair analysis. However, the result shows depressing outcome that there is very less advancement in the field of positive research and the reason behind this is that most of the researcher use the ad-hoc approach while carrying out the research and it leads to probability of connections among two or more variables. It is further noted that the set-up models are not used exclusively or there are loopholes in the set-up models itself.
The questions of the research study are aimed to:
Subsequently, the questions for the research are framed as follows:
The framework of the study explains the theories of the research specifically the theories related to the positive accounting. As a result, the study explained the structure and the framework of the study that can assist in the entire process of the research and can support the theoretical concepts of the research process. The theoretical approach of the research procedures explains the origination of problem and the measures that can be taken to minimise the impact of the issues. Apart from this, the structure of the theoretical process also aims at the explanations regarding the scientific epistemology with the ontology objectives that are required for the positive accounting approach (Bryer 2014). Importantly, the accounting concept deals with wide philosophy of gains, sales revenue, expenses, earnings, depreciation, losses incurred and various other factors involved with the research procedures. However, when the accounting theory is viewed with regard to the theoretical approaches that there are various underlying propositions with regard to the establishment of reality that can be associated with the realistic theory of philosophy as explained may establish various aspects of research process. However, wide variance found on the specific assumption of ontology can be considered as insufficient if the outcomes along with the accounting roles with regard to the society and business concerns are accounted in detail. It can be further explained as the positive epistemology with the ontology that may not be accurate but not irrational or incompatible.
The present research helps in gaining deep knowledge about the theory of positive accounting with regard to the broad aspect of research function that are targeted to increase the specific formal relations of accounting set-up with the human conduct. On the other hand, the study has made wide research regarding the intellectual projects in association with scientific research that can be used to make out the cause and effect relationship among the various research procedures. Moreover, the study further assists in getting the clear idea about specific scientific research procedure that are used in various sectors of economics, social science and many other sectors like accounting that can be marked as positive research (Bublitz, Philipich and Blatz 2015). Furthermore, the research explains through usage of various examples that the positive eresearch procedures is wider as compared to the positive accounting theory. It also helps in gaining knowledge of various theories as well as concepts and the way in which the normal science of Kuhn can be regarded as appropriate for the research of positive accounting theory. However, the major outcome includes the results that are statistically considerable and at the same time includes the theories that takes into consideration the uninterpretitive coefficients that are associated with wider uncertain dimensions that are considered as unstable. It is very normal that there exist some limitations to the study. The reason behind the statistical hypothesis testing for the analogues of Popper’s falsification measure may be accounted as a delicate matter. Moreover, the implementation of various models can lead to the obligation for the procedures of positive research (Bonin 2013). Moreover, the illustration that is offered by Kuhn is considered as non-radical. As a result the association among the various notions with regard to epistemology along with ontology that is taken into account in this case and the wide varieties of real theories can be considered as illustrative. Another obligation associated with this is the progress rate of scientific projects is identified as slow. Therefore, with the objectives of making positive attributes to the scientific research procedures, the research in the field of accounting can be regarded as progressive and the rate of progress can be considered as misleading in nature. However, the concept does not explain the way in which the positive attributes can be provided to the projects of scientific research and the way to response quickly (Ardill 2015).
Conclusion:
The study analysed the epistemology and ontology for the research of positive accounting and found out how the present practice for research related to accounting are limited to carry out the research procedures efficiently. It has been found out that there is a requirement for progressive theoretical models, for instance, models that are highly specific and at the same time highly unpredictable and that are seriously taken into consideration for testing in detail. Next, it is found that there of a requirement for better measurement that will assist in precise testing of the models. The concepts are required to be carried out carefully through searching for the alternatives for the crucial concepts that can be proved to be reliable with the alternatives of the crucial concepts. Further, there is a need for shifting the focus from testing of hypothesis to projection of parameters. The confidence intervals associated with parameters shall be compared with the theoretical estimations. Next, there is a requirement of data measurement archives for the crucial concepts, for both the specific theories as well as the contributories to the archives. Finally, there is a requirement for extreme replication for validating the outcomes of hypothesis testing and to confirm the measurement accuracy and finding out the limitation of the implementation of research findings.
Reference:
Ardill, A.W., 2015. The Ideology and rhetoric of positive accounting theory.
Biondi, Y. and Zambon, S. eds., 2013. Accounting and business economics: Insights from national traditions. Routledge.
Bonin, H., 2013. Generational accounting: theory and application. Springer Science & Business Media.
Bryer, A.R., 2014. Conscious practices and purposive action: A qualitative study of accounting and social change. Critical Perspectives on Accounting, 25(2), pp.93-103.
Bublitz, B., Philipich, K. and Blatz, R., 2015. An Example of the Use of Research Methods and Findings as an Experiential Learning Exercise in an Accounting Theory Course. Journal of Instructional Pedagogies, 16.
Freeman, R.J., Shoulders, C.D., Allison, G.S., Smith Jr, G.R. and Becker, C.J., 2014. Governmental and nonprofit accounting: Theory and practice. JPAEJOURNAL OF PUBLIC AFFAIRS EDUCATION VOLUME 20 NUMBER 3, p.441.
Ghanbari, M., Manesh, M.Z., Hamid Khorasani, M.H. and Nejad, H., 2016. PAT (Positive Accounting Theory) and Natural Science.
Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory. Academy of Management Annals, 7(1), pp.557-605.
Needles, B.E., Powers, M. and Crosson, S.V., 2013. Principles of accounting. Cengage Learning.
Rogers, J.L. and Van Buskirk, A., 2013. Bundled forecasts in empirical accounting research. Journal of Accounting and Economics, 55(1), pp.43-65.
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