Discuss about the Ontological and Epistemological Assumptions.
The purpose of this assignment is to elucidate aspects of positive or scientific approach used for conducting accounting research. Addition to that, the study defines the major features that give rise to human behavior aligning with accounting settings (Crawford and Lepine 2013). The present segment augments presenting set of ontological and epistemological assumptions for conducting scientific research used for several feasible intellectual projects. Entire assignment takes into consideration the assumptions made but turns out to be wrong, absurd and illogical. Therefore, it has been noted that accounting was defensible and difficult in managing the aspects in the upcoming years. It is thereby important for understanding the level of progress as well as logics as required by using both types of research such as quantitative and qualitative (Wier, Stone and Hunton 2015).
The name of the article taken for the assignment is “Half a Defence of Positive Accounting Research” (Dunmore 2011). This particular article clearly explains the auditing practices and recent current issues prevailing in the field of accounting. The extent to positive accounting theory had been analyzed by achieving the level of success aligning with model of natural sciences. Addition to that, Positive Accounting theory is one of the emergent theories that had been subject to most of the critics (Wier, Stone and Hunton 2015). On summarizing the article, it is found that choice theory perspective relates with PAT methodology at the time of difficulty. It is the point where theory gets replaced by older ones with a perspective in gaining higher predictive power. It is thereby necessary in developing a theory with high predictive power because standard theory is used at initial stages of development of a particular theory (Waymire 2014).
The current article examines the positive or scientific approach concerning for positive accounting research (Palmer et al. 2014). This means it requires proper understanding of how best to make progress in due for Popper acquisitions by using both research methods such as quantitative methods and qualitative methods. This paper explains that qualitative researchers use several theories and not any kind of hypothesis that are tested as well as improved at any forms. These are purely observed through use of lens whereby observational findings can be easily viewed by the researchers. Quantitative researchers, on the other hand, takes into consideration logic of hypothesis testing as it is less rigorous in nature after comparing it with Popper prescription (Miller and Power 2013).
Explain the prevailing concept of Positive Accounting Research?
How Positive Accounting can make ways for enhancing causal relationships with human behavior?
How Kuhn Description does enables normal science connecting with accounting research?
As opined by Dunmore (2011), there is one empirical question that needs to be understood regarding comprehensive causal theories used for human behavior and bringing limitation with the application of theories. This reveals the fact where there has been research on extensive areas by considering situations where people concerns with interpretative research like study of human emotions. There are various empirical study concerning theories such as Positive, Ontology and epistemology after correlating with one other. Therefore, researchers make ways in observing the imperfections after presenting the social activities after constructing actions that needs to be independent in perfect form (Messier 2016).
As rightly put forward by Dunmore (2011), some of the aspects that needs to be taken into consideration is the scientific research as it include data collection methods such as quantitative or qualitative. There are even some of the theories that suggest data accumulation after viewing at the induction after making proper assumptions. It is required in understanding the logic supporting some of the evidences because of Popper. This reveals the fact by making the testing predictions of innovative theories at the time of conducting observations in difficult situations. It is the situation where there are various old and new theories used for undertaking innovative predictions. Therefore, there has to be some of the fact governing from disproved theories and models at the same time (Macve 2015).
As opined by Dunmore (2011), Popper makes the suggestions concerning emerging of new theories at the time of invention of observed irregularities as well as proved observations. This reveals the fact where there needs to be any inductive observations made especially in case of process that is purely creative and imaginative by making use of empirical data. It takes into consideration two theories in spite of single theory at the same time. Addition to that, it concerns with falsification of making inoperable assumptions arising from some of the theoretical predictions. Therefore, some of the theories are used for understanding the anomalous tracks especially of Pioneer 10 and 11 spacecraft (Khan et al. 2016).
As rightly put forward by Dunmore (2011), it has been viewed that sciences gets influenced by unique scales especially from macro as well as mid-range activities in given condition. Addition to that, it help in testing the descriptions used for understanding the cause and effect relationships after making contribution of various accounting aspects. As far as qualitative positive research is concerned, it takes into consideration the qualitative sciences such as botany, geology and zoology as viewed from previous studies as the case of Darwin theory of evolution. There are some of the mistakes that are concerned with social sciences because it assumes aspects like positive and quantitative research in the positive course of action (Kaplan and Atkinson 2015).
As opined by Dunmore (2011), some of the purpose are mentioned for understanding the aspects of qualitative positive research as given in the accounting literature. In other words, this means gathering of data that will properly guide in enhancing the preliminary actions at the time for conducting quantitative measurements. It requires sorting out ways after proper context of audit pricing research in the most appropriate way. The main purpose of the assignment has been in conducting regression analysis on how can an auditor conduct pricing in the audit report. It is essential in collecting information in form of data after determining the tender bid and differentiating the behavioral pattern. This can be done after presenting the strategies after taking audit partners after attaining high success rates at the time of winning with audit traders (Jindrichovska and Kubickova 2015). Therefore, most of the audit firms will conduct the essential regression equations.
The main purpose of the paper is to examine the positive approach concerning with accounting research activities (Deegan 2013). Addition to that, Positive accounting research act as a wider part in governing the intellectual projects by conducting scientific research by augmenting causal and effect relationships. This reveals the fact that the article explains the streams of critical accounting research after falling from the arguments as mentioned in the topic. This majorly explains the setting of accounting aspects after understanding the real cause of human behavior in a given complex business organization. Therefore, the article clearly defines the advantages and limitations of positive accounting research after research on intellectual projects based on given ontological and epistemological assumptions at the same time (Crawford and Lepine 2013).
On critical analysis, it has been found that the present article is significant because it is a watered down version by Popper logic (Miller and Power 2013). In other words, this article helps in measuring the test statistics usage and gaining proper understanding at the same time. This help in bringing certainty of actions as well as comparing it with other concept of null hypothesis. There has been elimination found after viewing at the shift analysis that brought conventional significance by a positive threshold of p as 0.00001. This reveals the fact of re-attribution from real positive aspects at the time of accepting the statistical findings by keeping strong evident facts (Christensen, Nikolaev and Wittenberg?Moerman 2016).
It is important to understand the fact where there are actual distinct motives behind replicating the previous studies like predicting whether original results augment within the sampling error (Bebbington, Unerman and O’Dwyer 2014). This reveals that exploration of limits help in understanding the application behind finding the previous research findings for making future study by the researcher. In this, it is understood that there are several significant factors used in the study that can align perfectly with the hypothesis testing. This means literature aspects constitute 5% or even less than 1% used for creation of no statistical issues of any types. It is necessary in evaluating the level f significance by bringing the misstated figures at the time of searching for regression specifications and publishing specifications as far as possible. It is recommended for the author in working diligently by taking into consideration the alternative proxies and other important functional forms (Beattie 2014). This should take into consideration some of the econometric assumptions used for reporting the research attributes in an overall manner. Therefore, there are some of the significant data results that are either false or positive that needs to be compared after replacing the work (Miller and Power 2013).
On analysis, some limitations are found out from the article that needs to be reduced by the researchers (Ball 2013). One of the limitations is the disappointing level of progress at the time of conducting the positive accounting research. This was done by making ways for implementing the ad hoc quantitative models after proper reduction methodologies. This was a negative effect and displayed negative sign of relationship connecting both the given variables. Addition to that, it has been found that elaborate models should be used for conducting the analytical research in well-designed form. There is one reliable way that will help in establishing better measurement of concepts used for previous studies after comparing re-invention for proper course of action (Christensen, Nikolaev and Wittenberg?Moerman 2016). This means reliable measures will help in proper auditing activities as it will give rise of high level of complexity at the time of making estimation for the given parameters from the previous studies. This article takes into consideration the testing process in case of theoretical aspects of accounting. Some of the measurement bases are mentioned in the article by explaining the resources used and other constraints for future analysis purpose (Jindrichovska and Kubickova 2015). There are various need for implementing extensive replication of activation after proper validation process at the time of hypothesis testing activities.
It is essential to consider the fact where there is need for making a shift focusing on attributes for testing the hypothesis at the time of predicting the parameters used from previous studies (Jindrichovska and Kubickova 2015). This reveals understanding the level of confidence after proper intervals for making the comparison with the actual theoretical aspects from the previous studies. Addition to that, this study augments significant aspects starting from zero and then equalizing the level of confidence interval after gaining additional information. There is a proper need for data archival for making the measurement of certain vital concepts after testing the hypothesis theories (Christensen, Nikolaev and Wittenberg?Moerman 2016).
Conclusion
From the above discussion, it can be concluded by saying that the paper clearly takes into consideration the ontological and epistemological assumptions used for research purpose. Addition to that, it mainly enables understanding the current practices of accounting research used for operating the research programs in the most appropriate way. This reveals that the study undertakes some suggestions as given by researchers using quantitative method for researching the course of actions. It is further essential in implementing the appropriate theoretical models that needs to be specific and vulnerable at the same time used for detailed testing purpose. On analysis, it has been noted that a better measurement bases is essential that can be used for testing the theoretical models by the researchers. There are even several concepts that are needs to be applied by using proxies as well as interesting concepts by augmenting proper reliable relationships. There should be attention required for making the choice regarding present functional forms after maintaining linear relationships between the unique concepts found out by the researchers.
Reference List
Ball, R., 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs. Accounting Horizons, 27(4), pp.847-853.
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), pp.111-134.
Bebbington, J., Unerman, J. and O’Dwyer, B., 2014. Sustainability accounting and accountability. Routledge.
Christensen, H.B., Nikolaev, V.V. and Wittenberg?Moerman, R., 2016. Accounting information in financial contracting: The incomplete contract theory perspective. Journal of Accounting Research, 54(2), pp.397-435.
Crawford, E.R. and Lepine, J.A., 2013. A configural theory of team processes: Accounting for the structure of taskwork and teamwork. Academy of Management Review, 38(1), pp.32-48.
Deegan, C., 2013. Financial accounting theory. McGraw-Hill Education Australia.
Dunmore, P.V., 2011. Half a Defence of Positive Accounting Research. Available at SSRN 1955419.
Jindrichovska, I. and Kubickova, D., 2015. Czech accounting academia and practice: historical roots and current issues. Accounting and Management Information Systems, 14(2), pp.328-361.
Kaplan, R.S. and Atkinson, A.A., 2015. Advanced management accounting. PHI Learning.
Khan, T., Khan, T., Gray, R. and Gray, R., 2016. Accounting, identity, autopoiesis+ sustainability: A comment, development and expansion on Lawrence, Botes, Collins and Roper (2013). Meditari Accountancy Research, 24(1), pp.36-55.
Macve, R., 2015. A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, Or Threat?. Routledge.
Messier Jr, W., 2016. Auditing & assurance services: A systematic approach. McGraw-Hill Higher Education.
Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory. The Academy of Management Annals, 7(1), pp.557-605.
Palmer, P., Pournara, M., Espinosa, D.I. and Palmer, H., 2014. Decision making and the national intelligence model: No accounting for decision bias. Australasian Policing, 6(2), p.2.
Waymire, G.B., 2014. Neuroscience and ultimate causation in accounting research. The Accounting Review, 89(6), pp.2011-2019.
Wier, B., Stone, D.N. and Hunton, J.E., 2015. Retraction: Does Graduate Business Education Contribute to Professional Accounting Success?. Accounting Horizons, 29(3), pp.745-745.
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