Discuss about the Accounting Theory and Current Issues Problems.
The article half a defence of positive accounting research by Paul V Dunmore has been analysed in the present segment. The current study discusses positive accounting of research program extensively that in turn helps in development of causal factors of human behaviour from the perspective of accounting. In this respect ontological along with epistemological aspects of research works are appraised in the study. The introductory section of the current segment reflects the background information on positive research in accounting, aspects of scientific research projects along with instances of positive research in the field of accounting. Subsequently the article throws light on diverse aspects of scientific ontology and epistemology, falsification and importance of hypothesis testing in research work. In addition to this, the article also sheds light on different requirements on necessities productive and effectual positive research program, states the reason behind research programs are conducted in this way and delivers the concluding pronouncements together with suggestions for enhancement of research work. In itself, the current study concisely explains the summary of the article to deliver a comprehensive outline of the present article and recognises the research questions from specific research objectives. Besides this, the current study also exemplifies diverse theoretical aspects of positive accounting research in the current report and clarifies the significance and limitations of the study.
The particular article fundamentally deals with positive approach undertaken for research in accounting and explains illustratively various doctrines of positive accounting on a particular platform of research work (Hopper and Bui 2016). Nonetheless, the current analysis in turn provides assistance for determination of causal linkages in behaviour of human beings observed from accounting perspective. Subsequently, the particular critique indicates the scientific research works conducted in economics as well as accounting as positive research.
Over and above this, the research article also helps in understanding the manner positive approach can be utilized in accounting research, identify different deficiencies in the procedures of implementation of scientific means for research plans. In addition to this, the research article also elucidates exhaustively as regards intellectual enquiry established for development of research hypothesis and Greek practice of logical investigation as vital functions of scientific research works (Huber 2015). Moving further, the research article presents instances of positive accounting research also summaries nature in addition to causes of certain factors of accounting, though the reasons might possibly be dissimilar illogical factors of human psychology. The research article also expounds different theories of scientific ontology and epistemology, rationality of examination of hypothesis of research and distortion. In this regards, the research article stated that principles and doctrines of research are regularly endorsed inductively by the process of accumulation of requisite, but this process of induction cannot be regarded to be correct (Jaggi 2015).
In itself, the research article also expounds exhaustively and comprehensively the Popper’s criterion that indicates the phases that natural scientists undertake for undertaking research work. Predominantly, the procedures takes account of observation and subsequent development of initial ideas, formulation of formal concepts and inspection of forecasts. For itself, undertaking this procedure also have the chances of disapproval of quite a lot of theories and helps in examination of feasibility of falsification of theoretical concepts. In addition to this, inspection of falsification also demonstrates qualitative positive research approach, diverse intents of qualitative positive research and subsequently illuminates the logic, strengths as well as weaknesses of statistical examination of research hypothesis (Kim and Zhang 2013). As such, the research article exhaustively illustrates the judgement behind examination of research hypothesis that can be regarded as a version of Popper’s judgement that is predominantly utilized in quantitative research. Particularly, for this null hypotheses are taken into account and under the specific null hypothesis, certain distribution of test statistic is calculated. Accordingly, the article mentions that the intention of inspection of research hypothesis is to invalidate the projected null hypothesis of the research work based on the enumerations. The research article also suggests that there is necessity for certain statistics for undertaking positive accounting research. Nevertheless, statistics are inexactly utilized, consequently, the usual aim need not be examination of hypothesis and in its place estimation needs to be utilized (Ball et al. 2013). Also, the current research article also describes the effect on positive research programs. Moreover, the research article also sketches the necessities of undertaking an effective positive approach for undertaking research works. This in turn also indicates the requirement for diverse models that can be stringently scrutinized, studying the significance of analytical modelling and need for enumeration instead of testing. In conclusion, the research study states conclusive pronouncements founded on inspection of different ontological and epistemological facets of positive approach in research works.
Additionally, conclusive declarations of the current research article also clarifies the limitations of research works in the field of accounting and way in which the present exercise of accounting is deficient of necessary requirements (Miller and Power 2013). Over and above this, the study also recommends methods for enhancement of the research exercise grounded on identified gaps in specifically theoretical modelling, enumeration procedures utilized in different models, examination of hypothesis and documentation of data records. Examination of research observations of the current research refers that there is persistent necessity for more advanced processes for examination that can ensure that theoretic models can be appropriately gauged (Robson and McCartan 2016). Predominantly, the ideologies and doctrines need to be functionalized by establishing apposite proxies for across-the-board and significant notions. Before instituting a viable method for examination of notions, precise measurement scheme need to be correctly utilized as a standard that can be used in all the research studies and eradicate the need for re-creating diverse dimensions every time for all the subsequent research works (Rogers and Van Buskirk 2013). As such, evaluation of diverse observations also proposes the fact that there needs to be transference of concentration from essentially the processes of examination of research hypothesis to particularly the estimation processes of specific research parameters. By itself, comparative appraisal can be undertaken between the confidence intervals as well as varied theoretic estimates of research parameters along with diverse similar examinations from research projects (Smith 2014). The present research article also recommends about the necessity to upkeep data records, proper implementation of significant notions that in turn can help in inspection of framed research hypothesis. According to analysis of observations, research study also recommends about the need for applications that in turn can assist in endorsement of findings acquired from testing of framed hypothesis of the research.
The questions that can be framed based on current objectives of the research:
How do the positive approach adopted in the field of accounting research can assist in the process of accomplishment of scientific purposes of research work?
How do procedures of development of specific hypotheses for research, examination of hypothesis enhance a particular research work under consideration?
In what manner do different aspects of ontological along with epistemological factors of scientific research affect research procedures?
The contemporary fragment demonstrates theoretical construction of current research work that in turn can assist in the procedure of upholding theoretical notions that are particularly relevant in the present context (Tucker et al. 2016). Also, theoretical outline of the present study takes account of different descriptions of ontological along with epistemological factors of scientific research works under consideration. By itself, the carefully chosen article elucidates diverse notions of positive approach in accounting research, its contextual background accompanied by biases. The chosen research piece also draws reference to specific Greek mythology, specific religious understandings about the entire world, (Buddhist otherwise Abrahamic) for comprehensive understanding of the procedures of sensible enquiry that essentially is a significant measure of scientific research (Wilkinson and Durden 2015). Also, the present research article also demonstrates the significance of positive approach in accounting research and pulls reference to vital model that can essentially help in understanding the rationality as well as self-absorbed human behaviour. Over and above this, theoretical outline of the current research study comprises of thorough study of logical ontology along with epistemology of scientific research. Also, the notions along with doctrines of accounting fundamentally comprises of comprehensive explanation of accounting concepts such as revenue, expenditure, gains or else losses and many other concepts (Bonin 2013). Nevertheless, accounting concept in ontological setting also divulges the fact that there are several fundamental deductions vis-à-vis reality existence that basically can be related to significant theory especially focussed on philosophy of realism. Yet, dissimilar conclusions drawn that has foundations on explicit ontological assumptions insufficient. This is basically for specific cases in which the significances in conjunction with roles of mainly accounting in business concerns as well as community need to be considered. Based on the observations, it can be hitherto construed that positive ontology and epistemology might perchance not be precise and illogical (Coad et al. 2016).
In this connection, positive research assumed for varied wings of social science have the need for suppositions of certain research approaches that are in essence based on important observations regarding causal linkages. However, the theoretical construction of researches consists of comprehensive explanations of Popperian criterion, qualitative research in Popper’s practises, clarification of judgement accompanied by explanations of strengths as well as weaknesses of statistical examination of research hypothesis as part of implementation of Popper’s procedures and evaluation of erstwhile research that can illustrate influence on positive research projects (Deegan 2013).
Particularly, the insinuation of the current article under consideration is that it helps in obtaining ample awareness regarding positive approach of research particularly in the field of accounting. Nevertheless, the research work aids in the process of augmentation of causal affiliation of specific nature of human in basically accounting setting. Apart from this, examination of research article also divulges the fact that the research study concentrates on significance of logical investigations that can upkeep the whole practice of foundation of cause and effect link (Gaffikin and Aitken 2014). On top of this, the research study also contributes towards the procedure of attainment of systematic information regarding different theoretic philosophies as well as notions of normal science propounded by Kuhn. Nonetheless, the primary output profoundly consists of statistically noteworthy consequences and has different uninterpretable statistical coefficients related to transformed measurements. There are several limits of the current piece of research. Fundamentally, the details suggested by Kuhn are also non-important (Miller and Power 2013). As such, the current study therefore proposes varied propositions based on consequences of the research study. For itself, the recommendations for of enhancements of theoretic models have the need to be assessed for formation of effectual research pieces. Nevertheless, the study exemplifies inadequate advancement in scientific research particularly in the field of accounting. This can be hereby added that the research does not mention it does not mention particular ways for averting diverse difficulties of slow advancements in positive research specifically in the fields of accounting (Modell 2013). Yet again, the proposals for development as indicated in the research article also suggests about estimation of research parameters, though, the current research price does not exemplify the technique of application for assessment of notions.
Conclusion
The current report explains thoroughly diverse ontological and epistemological facets of scientific research schemes. However, the scientific research fundamentally comprises of intellectual investigation and fundamentally this practise of enquiry can be reflected as a vital part of scientific research process. Particularly, from the perspective accounting, scientific research procedures considers specific accounting exercises that essentially does not fulfil obligatory criteria for working as an effectual research work. Examination of consequences replicates diverse significant models that stem from fallouts of the inspection. The carefully chosen article also put forward diverse propositions that are important expressly for positive research and quantitative in nature. Analysis of observations of the current research piece also reflects the requirement for more superior hypothetical and theoretic models that can essentially be considered as pertinent subjects for comprehensive examination. Yet again, examination of research study also replicates the need for improved analysis processes in order to ensure that diverse hypothetical models can be correctly scrutinised. Outcomes of the current research article also mentions about the need for transference of the effort from particularly examination of research hypothesis to utilization of processes of estimation of research parameters. Finally, the research article also asserts the requirement for broad replication of specific intentions of validation of deductions from examination of research hypothesis.
References
Ball, R., Kothari, S.P. and Nikolaev, V.V., 2013. Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism. Journal of Accounting Research, 51(5), pp.1071-1097.
Bonin, H., 2013. Generational accounting: theory and application. Springer Science & Business Media.
Coad, A., Coad, A., Jack, L., Jack, L., Kholeif, A. and Kholeif, A., 2016. Strong structuration theory in accounting research. Accounting, Auditing & Accountability Journal, 29(7), pp.1138-1144..
Deegan, C., 2013. Financial accounting theory. McGraw-Hill Education Australia.
Gaffikin, M. and Aitken, M., 2014. The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century. Routledge.
Hopper, T. and Bui, B., 2016. Has management accounting research been critical?. Management Accounting Research, 31, pp.10-30.
Huber, D., 2015. On the hegemony of financial accounting research: a survey of accounting research seen from a global perspective. Journal of Theoretical Accounting Research, 11(1).
Jaggi, B., 2015. Research in financial accounting accounting theory ii (26: 010: 652) Fall 2015.
Kim, J.B. and Zhang, L., 2013. Accounting conservatism and stock price crash risk: Firm-level evidence.
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.
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.
Modell, S., 2013. Making sense of social practice: theoretical pluralism in public sector accounting research: a comment. Financial Accountability & Management, 29(1), pp.99-110
Robson, C. and McCartan, K., 2016. Real world research. John Wiley & Sons.
Rogers, J.L. and Van Buskirk, A., 2013. Bundled forecasts in empirical accounting research. Journal of Accounting and Economics, 55(1), pp.43-65.
Smith, M., 2014. Research methods in accounting. Sage.
Tucker, B.P., Parker, L.D. and Merchant, K.A., 2016. With a little help from our friends: An empirical investigation of co-authoring in accounting research. The British Accounting Review, 48(2), pp.185-205.
Wilkinson, B.R. and Durden, C.H., 2015. Inducing structural change in academic accounting research. Critical Perspectives on Accounting, 26, pp.23-36.
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