Hi6025 Accounting Theory And Current Assessment Answers

Develop the habit of considering those issues at the planning stage of their research. Similarly, referees of critical papers might press authors to test the theories that they use against competing alternatives.For their part, authors might develop a more critical attitude to the approaches that are now accepted. This is, of course, a personally risky strategy: referees and editors seem to be more comfortable with a paper which uses an approach consistent with a previously published paper. Changes in approach need to be carefully defended, while repeating the same approach need only be supported by citing the precedents.

Answer:

The current study aspires to offer critical analysis regarding the given article “Half a Defence of Positive Accounting Research”. In this specific study, broader importance has been given on the concept of positive accounting theory and aims to provide a crucial description regarding the behaviour of the human in the accounting approach. Moreover, the current study explained the broader approach of positivist research strategies that are susceptible to various limitations in real world. This study reveals the most complex nature of the accounts that are associated with various models that are exceptionally dependent on the research hypothesis and these are associated with the lack of numerical values (Bonin 2013).

Research hypothesis

The concept research hypothesis is established to identify the positive accounting research’s validity. The hypothesis for this particular study will be as follows:

H0: There exists an universe beyond the imagination level of the people

With regard to testing of H1 hypothesis, it is crucial for the researcher to discuss the scientific ontology and epistemology as it states that research related to positive accounting are not the same in nature with regard to accounting research. Therefore, it is important to support the that is not selected to be carried out randomly particularly from outside of universe

The H2 hypothesis is tested through discussing the hypothesis testing and falsification for implementing the action validity. Apart from this, the stated theory needs proper analysis of facts where the primary ideas can be implemented. Further, it is crucial for the anticipants to test the new theory in comparison with new findings from the given circumstances where the new and old theories make specific expectation (Needles, Powers and Crosson 2013).

Theoretical framework

Occasion of positive research in accounting

Scientific ontology and epistemology

Epistemology is scientific ground where mainly various approaches are explained that are available for getting knowledge of the whole universe. On the other hand, ontology states the operations and the association for answering the queries. It is identified that the universe cannot be assessed by avoiding the human contribution and the explanations given by the various participants. Complications arises from the epistemological and ontological both where the main objective is to acquire proper knowledge regarding how accounting phenomenon can be a useless activity. Human beings are socially developed through their duties as there is close relationship that explains that explains that the human beings as the social group does not have a purposeful survival and where the activities and the participants are not caused due to any of rational activity (Gaffikin and Aitken 2014).

Various issues are there that are associated with the positive research approach as it intends to find the underlying reasons. Further, various research segments are also there that have wide range of objectives that are present during a particular period of time. It is therefore necessary for explaining the general behavioural where most of the accountants and the auditors are more likely to behave in a predicted manner. Thus, there are various behavioural causes are there that cannot be identified in this objective world (Henderson et al. 2015).

Requirement of effective positive research program 

Limitations and Significance of the study

Conclusion

References:

Bromwich, M., and Scapens, R. W., 2016. Management Accounting Research: 25 years on. Management Accounting Research, 31, pp.1-9.

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.

Bonin, H., 2013. Generational accounting: theory and application. Springer Science & Business Media.

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.