Accounting Theory and Current Positive Issues

Question: Discuss about the Accounting Theory and Current Positive Issues. Answer: Introduction This assignment deals with the positive scientific research and the alignment of this strategy with the accounting research. Therefore, it can be said that the aim of this study is to put focus on defining the significant goals of the human behavior that helps in setting accounting. This study has been made on the basis of the provided peer-reviewed article that is Half a Defense of Positive Accounting Research. It deals with setting of both kinds of assumptions that are ontology and epistemology and these are especially required for performing scientific research and also to review the facets of feasibility for performing the rational projects. In some cases, it has been found that this has certain assumptions, which might be illogical, wrong and absurd also. The specified portion of the article puts emphasis on positive research in the field of accounting, chiefly during the defensive activities (Deegan 2013). It has been found that at certain times, accounting is considered as def endable in nature and thus it becomes hard to adjust in the potential period. Therefore, this assignment puts focus on enhancing and understanding the level of logics and progress by the implementation of various collection methodologies like qualitative and quantitative methods. Article Summarization The particular article Half a Defense of Positive Accounting Research is mainly based on the explanation of the auditing concepts and thus it delivers good job. In addition to this, this specified article puts emphasis on the method by which further practices fall short in case of prescriptions of Popper (Crawford and Lepine 2013). On the contrary, it has been found that the qualitative researchers have summarized the specified provided article by implementation and incorporation of various relevant theories and have also conducted numerous hypothesis for the purpose of examining. This process involves underpinning of the findings under surveillance that also lines up with the research in the field of accounting. On the other hand, the quantitative researchers intend to perform all the hypotheses and examinations, which are comparatively less meticulous after the comparison of this with the prescription of Popper. This involves combination of characteristics that have been detected b y the quantitative researchers for analysis of definite and mistaken hypotheses (Ball 2013). Based on the summery of the particular article, it can be said that for signifying a confidence after the acceptance of the inspectional findings and the erroneous ideas suitably, both quantitative and qualitative research methodologies have been implemented. The reason for the success is the incorporation of the relevant concepts regarding the positive accounting after the understanding of the regulating artifacts with the aim to lay down a relatively lower standard. It has been declared within the description of Kuhn that the normal sciences are usually adjusted within the key objectives regarding the implementation of positive accounting in the research regarding the subject of accounting. Moreover, the positive accounting research has been compared with the traditional sciences. Thus, the ultimate outlook illustrates the primary fact, especially during the period of Kuhnian resolution an d crisis that took place through the illustration of the concept of positive accounting (Deegan 2012). Therefore, various propositions regarding the article and discussion about the particular crisis and the aspects of resolution have been considered for the emancipation of the research on the subject positive accounting in order to acquire relatively higher level of compensations. Therefore, numerous cases have been offered in practical actions regarding the confrontation that depends on the current scheme in order to implement the change management. It can be claimed that the theories regarding the Positive Accounting are considered under a wider concept and is also concerned about all the developmental features of the research programs and these were associated with the enlightenment of the human behavior. Moreover, it can be said that the scenario of the accounting was compared with the presence of the PAT within the research (Miller and Power 2013). Therefore, the summary of the particular article puts emphasis on the ontology as well as the epistemology in order to explore the programs. It has been found that there are some problems that are referred as the most common one for this process and this involve the untailored creation of the models of theories for scrutinizing the dependence on the logics of the hypotheses. From this detailed study, it can be said that there is lack of interest within the statistical values of the dimensions and thus faces inadequate duplication. This implies earning of accurate poise level after the contemplation of the outcomes and hypothetical approach after the scrutiny of the qualitative information is considered as a vital factor. It has been found that the theories of positive accounting deal with the scrutiny of the larger aspects in order to attain ability regarding the scientific goals. Additionally, the description of Kuhn demonstrates the normal sciences and it has been found that these get set well into the research of positive accounting in an accurate way. Based on the summary of the particular article, the positive accounting theory elucidates the related theories and concepts of the accounting. Its aim is to consider the main portion of the broader scholarly projects for scientific research after the understanding of the affiliation between the cause and effect (Jones 2015). It implies description of the critical accounting research that defines the particular subject towards the arguments. From this, it can be said that the aspects of accounting causes human behavior in MNCs. Thus, face-to-face interaction is required for replacing the personal systems within the process of making decision (Messier 2016). Thus, understanding of the deficiencies as well as importance of positive accounting is considered as an important factor. Research Questions What are the concepts as well as the theories of positive accounting that are used for accounting research? What is the process of development of the concept regarding positive accounting in between the relationship of the human behaviors? How does the description of Kuhn help in explaining the normal sciences that are related to the research of accounting? Theoretical Framework According to Schnader, Bedard and Cannon (2015), all the experimental questions are related to the comprehensive and informal theories regarding the behavior of the human beings and this limits the application of theories. The extensive regions are provided by particular actions for contributing interpretive research. This concept aligns with positive, ontology as well as epistemology for illustrating all the theories. Therefore, based on this research, it can be said that the goal of the researchers is to observe the imperfections within the social world, especially after the development of the possible actions. Opined to Bebbington, Unerman and O'Dwyer (2014), the scientific research includes the various process of data collection i.e. qualitative and quantitative. It has been found that based on some assumptions, certain theories as well as concepts suggest to gather data after the methodology of induction. This means logical and support evidence should be counted from the acceptance theories and as per Popper this concept can be understood. Additionally, based on the predictions of the examinations, new theories are implemented in some circumstances. From this, it can easily be understood that on the basis of both old and new concepts and theories, innovative predictions can be innovated. Bonin (2013) suggested that as per Popper new theories have been incorporated after the observation of the regularities. Moreover, inductive observation should be counted for pure imaginative and creative procedure in empirical information. In addition to these, this particular concept also involves the concern of single theory. Thus, falsification counts inoperable assumptions on the basis of the predictions (theoretical). Therefore, after falsification, the theories are regarded as per the tracks of Pioneer spacecraft 10 and 11. As per Moser and Martin (2012), two different objective are there for undertaking the research under qualitative method. Additionally, data collection process helps to expand the preliminary understanding regarding an efficient phenomenon during the measurement of data through quantitative method. Moreover, it can be said that sort out of particular questions is considered as an important factor for the research of audit pricing. This assignment puts spotlight on regression analysis in order to appreciate the pricing pattern of auditors in the audit report. Thus, it implies various aspects of collecting after classification of tender bid, representation of various strategies that have been accepted by auditors and differentiation of various patterns of behavior. Importance and Restrictions of Article It can be said that the study of the particular article is considered as the key important factor as the specified article has been written in various version of the Logic of Popper. Moreover, this can be said in other words that the particular article needs measurement of the various activities as well as statistics of examination (Porter, Simon and Hatherly 2014). Moreover, this has been found that this concept has been utilized for reviewing and studying the incompatibility along with certainty of different theories and concepts from the null hypotheses. In addition to these, it requires removal of the transformation of the conventional significance in order to understand all the aspects of threshold by the process of keeping the value of p at a constant value called 0.00001 (Ballwieser et al. 2012). As a result, it can be said that this needs consideration of the re-attribution for the positives that are true even after the acceptance of the numerical values. This mainly occurs e specially during the period of high demand in order to earn comparatively stronger evidence. However, it has been found that in the particular process, there is mainly two different motives that helps to replicate the preceding studies. These include identification of real outcomes that puts importance on the error of sampling. Moreover, this study helps to explore the limitation of the implementation of preceding findings as well as observations for the objective of analysis in the future. Nevertheless, several important aspects are declared within the particular article and have been utilized for testing all the hypotheses. In addition to these, it has been mentioned by the help of the aspects of the literature that range between 1 % to 5 %, especially after concentrating on the numerical problems (Hayes, Wallage and Gortemaker 2014). This needs review of the misstated numbers at the significant levels in order to specify the regression, especially after the publication of the specification. Therefore, it can be said that the author of the particular provided article inte nds to work industriously in order to try out the other options, proxies as well as functional forms on the basis of econometric assumptions. Moreover, it has been found that there are certain unimportant data and information that results into false positives only after the comparison between the duplication of the work. It has been noted that there are several concepts of motivation that have been structured specially after the duplication of the particular study in a specified manner that is by accepting the samples. From this, it can be said that undertaking of the proxies especially after the consideration of the functional forms also satisfies the econometric assumptions regarding the process of data gathering by the usage of different specifications (Furnham and Gunter 2015). The objective of this is to highlight on the traits in order to examine the significance level broadly and this depends on both residual variance and size of the sample at same moment of time. However, on the basis of the concerned limitations, the study needs improvement in the sector of research for better scope in the future. This is also known as disappointing procedure especially during the period of performing research on positive accounting and directing in the direction of upshots (DeFond and Zhang 2014). The quantitative models are implemented on the basis of ad hoc after the preservation of the association between two variables. Furthermore, it can be said that steadfast height of audit is related to higher level of intricacy for shaping the limitation. Conclusion Thus, it can be said that the specified article tests the portions that are associated with both ontology as well as epistemology. On the other way round, it can be said that this is regarded as the indulgent of the conception of existing accounting policies for research as it is used for regulating the programs of research. This article also explains the incorporation of suitable theoretical models in order to test the susceptible nature. It can be suggested that this requires better techniques for measurement and should be tested thoroughly. References Ball, R., 2013. Accounting informs investors and earnings management is rife: Two questionable beliefs.Accounting Horizons,27(4), pp.847-853. Ballwieser, W., Bamberg, G., Beckmann, M.J., Bester, H., Blickle, M., Ewert, R., Feichtinger, G., Firchau, V., Fricke, F., Funke, H. and Gaynor, M., 2012.Agency theory, information, and incentives. Springer Science Business Media. Bebbington, J., Unerman, J. and O'Dwyer, B., 2014.Sustainability accounting and accountability. Routledge. Bonin, H., 2013.Generational accounting: theory and application. Springer Science Business Media. 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., 2012.Australian financial accounting. McGraw-Hill Education Australia. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. DeFond, M. and Zhang, J., 2014. A review of archival auditing research.Journal of Accounting and Economics,58(2), pp.275-326. Furnham, A. and Gunter, B., 2015.Corporate Assessment (Routledge Revivals): Auditing a Company's Personality. Routledge. Hayes, R., Wallage, P. and Gortemaker, H., 2014.Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Jones, S. ed., 2015.The routledge companion to financial accounting theory. 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. Moser, D.V. and Martin, P.R., 2012. A broader perspective on corporate social responsibility research in accounting.The Accounting Review,87(3), pp.797-806. Porter, B., Simon, J. and Hatherly, D., 2014.Principles of external auditing. John Wiley Sons. Schnader, A.L., Bedard, J.C. and Cannon, N.H., 2015. The principal-agent dilemma: Reframing the auditor's role using stakeholder theory.Accounting and the Public Interest.