Discuss about the Half a Defense of Positive Accounting Research.
The title of the study is half a defense of positive accounting research. The article at the very beginning itself states that the author has used positive accounting theory partially in his study to complete the same. Title of the study also denotes that author has used the positive accounting theory as a defense for building up the research program as discussed in the study. Positive accounting theory make the user understands the event that has not been seen and any phenomena that have not been observed. Along with this the major drawback of the theory is that it does not guide the others to act differently in the different situations relating to an event or phenomena. In the study, the author has construed the positive accounting as wider research program. The main aim of the study is to explain the human behavior in casual manner in the accounts and the argument within which whole study has been framed is to assess whether the positive accounting theory has contributed towards the successful completion of the scientific project in the efficient and effective manner.
The study has very defined structure and has been framed into various sections. At the very beginning of the study abstract of the study has been given detailing the summary of the article. The study starts with the Introduction stating that the paper has been formed to examine the positive approach towards the accounting research and that too has been considered as a wider scientific project. In this part of the study light has been thrown on the deficiencies suffered by the research program in applying the positive accounting theory and have mentioned that the study has received many criticisms from the community which understands that the scientific project is important for any study. In the second section, scientific research project has been explained. Greek mythology, view of the sophists and the hypothesis has been considered for explaining the how much the concept scientific project is important. In the third sections various examples have been listed for positive research in the field of accounting and it could not be made as exhaustive. Various references have been quoted for providing examples. The main aim of the study has been described in this section which provides the nature of existence and the correctness of the fact pertaining to the scientific research project. Thereafter, the testing is done using statistical methods. After analyzing the results of the testing, various points have been mentioned containing the things that are required to make the program as successful research program. In the seventh section, the gap between the actual practice of research program and how it was though has been described and analyzed. Lastly the study has been concluded with the ending note that the program shall be operated with planned manner so as to remove any hindrances or deficiencies therein.
The main argument of the article is that how much contribution has been made by the positive accounting theory in the successful completion of the positive accounting research program. The author in title itself has said that the positive accounting theory has been used as part of the study dealing with the wider scientific research program. Watts and Zimmerman has confirmed that the positive accounting theory is much wider than the positive accounting research program. It is because the theory only describes that the phenomena of an accounting is caused by the operation of the rational human behavior and that too is self centered in any type of an organization whether big or small (Watts and Zimmerman,1990 and Miller, 2001). On the other hand scientific research program for accounting considers other non rational factors like how the auditors of the organization reach at the conclusion and judge the transaction and report in the auditor report accordingly. The author has started from the point of view of 2500 years ago Greek mythology and philosophy of sophists and other and have reached at the interpretations made by modern theorists and critiques. Major fact which has been noticed and observed in all the old and modern theories is that the rational behavior of human plays major role in positive accounting theory but the author has violated the provision and has stated that the factors other than rational behavior of human also plays important part and it shall not be ignored. He has considered various valuation and statistical models to support his arguments (Christenon, 1983). Thus, the study has been able to state that there are other factors also which makes the positive accounting theory as part of the research program.
The author has defined and focused on two research questions and both are interrelated to each other and have been carried forward in the study simultaneously. First question of research in the study is that the positive accounting theory is a part of the huge scientific project which is named as positive accounting research project. The same has been witnessed by the Watts and Zimmerman in the third section of the study stating that positive accounting research is much wider than the positive accounting theory. It shows that the question of research has been agreed by one of the theorists. The second question of research is first to identify whether the positive accounting theory has been able to contribute in meaningful manner towards the wider scientific project and secondly analyzing the same using various statistical and mathematical models. He has used Popper’s criterion and other models and the questions have been deeply followed in the fifth section of the study consisting of hypothesis and falsification testing. The two research questions have further flowed through the next section by listing the factors which are required for the successful positive research program. Auditor and Audi tee relationship has been used in making the two research questions understandable to the users in easy manner. By including the financial parameters also, the study has gained much weight age as more people are interested in knowing the facts through mathematical figures and graphical representation rather than from discussing plethora of theories from the old age to modern age. Thus, the questions of the research have been uniformly discussed and flowed throughout the study and have made the study more focused and informative.
To do any kind of work or activity or task or function, one should have prepared his or her mind and develop the layout within which he or she has to perform. This layout will help in completing that work on step to step basis without any confusion. This layout is termed as framework (Outline of Positive Accounting Theory). Framework is required for each and every kind of work whether it relates to the profession of medical or accounting or engineering or any other profession. This framework may be of any form – imaginative, based on the theories, based on the practical component or any other form as per the requirement of the user. In the absence of the proper and adequate framework the work will be done in unsystematic manner (Sterling, 1990).
In the article under study, author has developed the framework within which whole of the study has been flowed and come out with the efficient and useful results. At the beginning of the study, framework has been developed using Kuhn Model which states that the research program may be model which helps in solving puzzles and that too in small social group irrespective of the fact of having the contribution from the solved puzzles to the research program (Kuhn, 1970). This view has been supported by Lee as the same is prevalent in the group of Elite. After this an imaginative framework was developed using these hypothesis:
Thereafter, Greek mythology about 2500 years ago has been framed stating that the world can be understood by having rational behavior rather than by focusing on other beings like god, spirits, demons etc. The framework was further extended by the use of theory of Sophists. They argued that:
Then, framework has further developed by citing the example of different studies including Watts and Zimmerman, De Angelo and Fukuyama, etc.
While conducting the falsification and hypothesis testing, framework has been developed by citing the Popper’s Criterion which states that:
This criterion helps to approve or disapprove the theories. Thus, the author has developed the framework stage wise and has built the base for conducting the study in true spirit.
The article has gained importance since it has been published. The article has been made useful for every field of research. There are many reasons for its gaining importance. One of such reason is that the article has been developed very sequential and has been prepared in the manner which can be easily understood by the common lay man. Along with this, the framework which the author has developed, the examples, which the author has quoted and the flow of event which the author has prepared throughout the study has made the article not only meaningful but also attractive. Along with the significance, the study has been suffered by many limitations and that too has been acknowledged by the author. One of such limitation is that the model containing puzzle solving capability does not give an arm that provides its contribution to the wider scientific research project which is the main aim of the study. The fact has been disclosed at the time of describing the Kuhn model. Thereafter, this limitation has further acknowledged by the author by quoting the model of Lee. Second limitation that has been acknowledged by the author is that while performing the tests, quality problems may arise. For that author has mentioned the requirements of having successful research program.
But in spite of having the limitations, it will not be worthwhile to mention here that the article’s significance has been hampered in any manner.
Conclusion
Positive Accounting theory helps in explaining the human behavior in the occurrence of any accounting phenomena. The author in this article has utilized the positive accounting theory so as to describe the huge scientific project namely Positive Accounting research program. The main aim of the study is to analyze the human behavior and to analyze and interpret how much contribution has been made by the positive accounting theory towards the wider scientific project of research program. The author has started from Kuhn model stating the non contribution towards the scientific project and has ended up with the popper’s criterion. The study has been very well planned and the main objective of the study has been flowed throughout the article. The author has described various theories and models including Kuhn model, Lee model, Greek Mythology, Sophists theories, theory of imaginative world, examples from various studies including Watts and Zimmerman, De Angelio, etc. After developing the framework, the tests have been performed using hypothesis testing and falsification methods as given by Popper. Other valuation techniques were adopted. More importantly, the auditor and auditee relationship has been very well explained and the major fact has been disclosed that the scientific research program considers not only the human behavior but also other non rational factors like complexity of transactions, scale of business, audit fees, earlier frauds if any committed by the personnel of an organization, etc (Choi and Simunic, 2009). Along with this the number of points has been laid down which shall be considered for developing an effective and efficient scientific research program. Thereafter, the article has been ended up with the conclusion. Thus, in order to conclude, the study has made contribution towards the development of scientific research program.
References
Watts R. and Zimmerman L. (1990), “Positive Accounting Theory : A Ten YearPerspective”,availableon https://faculty.etsu.edu/pointer/watts%26zimmerman2.pdf accessed on 04/02/2017.
Choi, Simunic DA, (2009), “Cross Listing Audit Fee Premiums: Theory and Evidence”, The Accounting Review Vol 84, Pg – 1452-1463
Hannam J, (2009), “How the Medieval World laid the foundations of Modern Science”, London.
Milne M, (2001), “Positive Accounting Theory, Political Costs and Social Disclosure Analysis : A Critical Look”, available on https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.199.7620&rep=rep1&type=pdf accessed on 04/04/2017.
Outline of Positive Accounting Theory available on www.umanitoba.ca/faculties/management/acctfin/courses/…/group84.doc accessed on 05/02/2017.
Sterling R, (1990), “Positive Accounting : An Assessment” , ABACUS, pages – 98-130
Christenson C, (1983), “The methodology of positive accounting. The Accounting Review 58 (1), 1-22.
Kuhn T. S., (1970), “The structure of scientific revolutions, 2nd Edition, University of Chicago Press, Chicago.
Discuss about the Half a Defense of Positive Accounting Research.
The title of the study is half a defense of positive accounting research. The article at the very beginning itself states that the author has used positive accounting theory partially in his study to complete the same. Title of the study also denotes that author has used the positive accounting theory as a defense for building up the research program as discussed in the study. Positive accounting theory make the user understands the event that has not been seen and any phenomena that have not been observed. Along with this the major drawback of the theory is that it does not guide the others to act differently in the different situations relating to an event or phenomena. In the study, the author has construed the positive accounting as wider research program. The main aim of the study is to explain the human behavior in casual manner in the accounts and the argument within which whole study has been framed is to assess whether the positive accounting theory has contributed towards the successful completion of the scientific project in the efficient and effective manner.
The study has very defined structure and has been framed into various sections. At the very beginning of the study abstract of the study has been given detailing the summary of the article. The study starts with the Introduction stating that the paper has been formed to examine the positive approach towards the accounting research and that too has been considered as a wider scientific project. In this part of the study light has been thrown on the deficiencies suffered by the research program in applying the positive accounting theory and have mentioned that the study has received many criticisms from the community which understands that the scientific project is important for any study. In the second section, scientific research project has been explained. Greek mythology, view of the sophists and the hypothesis has been considered for explaining the how much the concept scientific project is important. In the third sections various examples have been listed for positive research in the field of accounting and it could not be made as exhaustive. Various references have been quoted for providing examples. The main aim of the study has been described in this section which provides the nature of existence and the correctness of the fact pertaining to the scientific research project. Thereafter, the testing is done using statistical methods. After analyzing the results of the testing, various points have been mentioned containing the things that are required to make the program as successful research program. In the seventh section, the gap between the actual practice of research program and how it was though has been described and analyzed. Lastly the study has been concluded with the ending note that the program shall be operated with planned manner so as to remove any hindrances or deficiencies therein.
The main argument of the article is that how much contribution has been made by the positive accounting theory in the successful completion of the positive accounting research program. The author in title itself has said that the positive accounting theory has been used as part of the study dealing with the wider scientific research program. Watts and Zimmerman has confirmed that the positive accounting theory is much wider than the positive accounting research program. It is because the theory only describes that the phenomena of an accounting is caused by the operation of the rational human behavior and that too is self centered in any type of an organization whether big or small (Watts and Zimmerman,1990 and Miller, 2001). On the other hand scientific research program for accounting considers other non rational factors like how the auditors of the organization reach at the conclusion and judge the transaction and report in the auditor report accordingly. The author has started from the point of view of 2500 years ago Greek mythology and philosophy of sophists and other and have reached at the interpretations made by modern theorists and critiques. Major fact which has been noticed and observed in all the old and modern theories is that the rational behavior of human plays major role in positive accounting theory but the author has violated the provision and has stated that the factors other than rational behavior of human also plays important part and it shall not be ignored. He has considered various valuation and statistical models to support his arguments (Christenon, 1983). Thus, the study has been able to state that there are other factors also which makes the positive accounting theory as part of the research program.
The author has defined and focused on two research questions and both are interrelated to each other and have been carried forward in the study simultaneously. First question of research in the study is that the positive accounting theory is a part of the huge scientific project which is named as positive accounting research project. The same has been witnessed by the Watts and Zimmerman in the third section of the study stating that positive accounting research is much wider than the positive accounting theory. It shows that the question of research has been agreed by one of the theorists. The second question of research is first to identify whether the positive accounting theory has been able to contribute in meaningful manner towards the wider scientific project and secondly analyzing the same using various statistical and mathematical models. He has used Popper’s criterion and other models and the questions have been deeply followed in the fifth section of the study consisting of hypothesis and falsification testing. The two research questions have further flowed through the next section by listing the factors which are required for the successful positive research program. Auditor and Audi tee relationship has been used in making the two research questions understandable to the users in easy manner. By including the financial parameters also, the study has gained much weight age as more people are interested in knowing the facts through mathematical figures and graphical representation rather than from discussing plethora of theories from the old age to modern age. Thus, the questions of the research have been uniformly discussed and flowed throughout the study and have made the study more focused and informative.
To do any kind of work or activity or task or function, one should have prepared his or her mind and develop the layout within which he or she has to perform. This layout will help in completing that work on step to step basis without any confusion. This layout is termed as framework (Outline of Positive Accounting Theory). Framework is required for each and every kind of work whether it relates to the profession of medical or accounting or engineering or any other profession. This framework may be of any form – imaginative, based on the theories, based on the practical component or any other form as per the requirement of the user. In the absence of the proper and adequate framework the work will be done in unsystematic manner (Sterling, 1990).
In the article under study, author has developed the framework within which whole of the study has been flowed and come out with the efficient and useful results. At the beginning of the study, framework has been developed using Kuhn Model which states that the research program may be model which helps in solving puzzles and that too in small social group irrespective of the fact of having the contribution from the solved puzzles to the research program (Kuhn, 1970). This view has been supported by Lee as the same is prevalent in the group of Elite. After this an imaginative framework was developed using these hypothesis:
Thereafter, Greek mythology about 2500 years ago has been framed stating that the world can be understood by having rational behavior rather than by focusing on other beings like god, spirits, demons etc. The framework was further extended by the use of theory of Sophists. They argued that:
Then, framework has further developed by citing the example of different studies including Watts and Zimmerman, De Angelo and Fukuyama, etc.
While conducting the falsification and hypothesis testing, framework has been developed by citing the Popper’s Criterion which states that:
This criterion helps to approve or disapprove the theories. Thus, the author has developed the framework stage wise and has built the base for conducting the study in true spirit.
The article has gained importance since it has been published. The article has been made useful for every field of research. There are many reasons for its gaining importance. One of such reason is that the article has been developed very sequential and has been prepared in the manner which can be easily understood by the common lay man. Along with this, the framework which the author has developed, the examples, which the author has quoted and the flow of event which the author has prepared throughout the study has made the article not only meaningful but also attractive. Along with the significance, the study has been suffered by many limitations and that too has been acknowledged by the author. One of such limitation is that the model containing puzzle solving capability does not give an arm that provides its contribution to the wider scientific research project which is the main aim of the study. The fact has been disclosed at the time of describing the Kuhn model. Thereafter, this limitation has further acknowledged by the author by quoting the model of Lee. Second limitation that has been acknowledged by the author is that while performing the tests, quality problems may arise. For that author has mentioned the requirements of having successful research program.
But in spite of having the limitations, it will not be worthwhile to mention here that the article’s significance has been hampered in any manner.
Conclusion
Positive Accounting theory helps in explaining the human behavior in the occurrence of any accounting phenomena. The author in this article has utilized the positive accounting theory so as to describe the huge scientific project namely Positive Accounting research program. The main aim of the study is to analyze the human behavior and to analyze and interpret how much contribution has been made by the positive accounting theory towards the wider scientific project of research program. The author has started from Kuhn model stating the non contribution towards the scientific project and has ended up with the popper’s criterion. The study has been very well planned and the main objective of the study has been flowed throughout the article. The author has described various theories and models including Kuhn model, Lee model, Greek Mythology, Sophists theories, theory of imaginative world, examples from various studies including Watts and Zimmerman, De Angelio, etc. After developing the framework, the tests have been performed using hypothesis testing and falsification methods as given by Popper. Other valuation techniques were adopted. More importantly, the auditor and auditee relationship has been very well explained and the major fact has been disclosed that the scientific research program considers not only the human behavior but also other non rational factors like complexity of transactions, scale of business, audit fees, earlier frauds if any committed by the personnel of an organization, etc (Choi and Simunic, 2009). Along with this the number of points has been laid down which shall be considered for developing an effective and efficient scientific research program. Thereafter, the article has been ended up with the conclusion. Thus, in order to conclude, the study has made contribution towards the development of scientific research program.
References
Watts R. and Zimmerman L. (1990), “Positive Accounting Theory : A Ten YearPerspective”,availableon https://faculty.etsu.edu/pointer/watts%26zimmerman2.pdf accessed on 04/02/2017.
Choi, Simunic DA, (2009), “Cross Listing Audit Fee Premiums: Theory and Evidence”, The Accounting Review Vol 84, Pg – 1452-1463
Hannam J, (2009), “How the Medieval World laid the foundations of Modern Science”, London.
Milne M, (2001), “Positive Accounting Theory, Political Costs and Social Disclosure Analysis : A Critical Look”, available on https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.199.7620&rep=rep1&type=pdf accessed on 04/04/2017.
Outline of Positive Accounting Theory available on www.umanitoba.ca/faculties/management/acctfin/courses/…/group84.doc accessed on 05/02/2017.
Sterling R, (1990), “Positive Accounting : An Assessment” , ABACUS, pages – 98-130
Christenson C, (1983), “The methodology of positive accounting. The Accounting Review 58 (1), 1-22.
Kuhn T. S., (1970), “The structure of scientific revolutions, 2nd Edition, University of Chicago Press, Chicago.
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