HI6025 Accounting Theory And Current Issues-Research Process Properly

Imagine a stream of intellectual enquiry built around the following working hypotheses:
1. There exists a world which is independent of our imagination. That iswe did not make it up; and events in that world are not subject to the control of our wishes.
2. Events in that world have causes which are themselves part of the world.That is, events are neither completely random nor the results of interventions from outside the world.
3. It is possible for normal people to obtain fairly reliable information about events in the world, by careful observation. This does not imply that we will never be mistaken in our observations, only that the observations are not completely unconnected to the world.
4. The purpose of the intellectual enquiry is to use observations to gain an understanding of the world, and in particular of causation. That is, we seek mental models which correctly map the causal processes that occur
in the world.

I should immediately make it clear that I am not asserting the truth of these hypotheses, merely asking for a ‘willing suspension of disbelief’ to permit their discussion. Indeed, I advance them fairly tentatively, conscious that for most of human existence they would have been thought preposterous or impious, and that perhaps the majority of humanity would still find them so.1 The generally agreed explanation has been that events in the world are caused by the intervention of non-worldly beings: gods, demons, spirits, and the like. The only major point of disagreement has been over which beings are responsible.

Answer:

The article under consideration in this paper is named as “Half a Defense of Positive Accounting Research”, which statistically examines the epistemology and the ontology of the

relevantly researches that are positive. The article even reflects on the manner in which the present practice of accounting research does not act in accordance with the requirements for initiating the diversified research process properly (Beattie 2014).

In addition, the piece of the research even covers all the necessities of an effective positive research plan that originally consists of susceptible frameworks that are verified sternly, systematic statistical frame working, concentrating on the computation rather than the duplications and examinations (Falzon 2016).  

The evaluation of the results as well as the observations of the topic of the research is helpful in reaching a decisive result and thereby provides recommendations for initiating the quantitative positive research. The paper thereafter describes the factors that explain the reasons behind the necessity of it. The recommendations on the basis of the discovery of the paper reveal that there is a requirement for better theoretical frameworks that are specialized and at the same time exposed and therefore taken as an important matter for proper scrutiny (DRURY 2013).

The research questions that have been constructed in the current article try to

• To evaluate critically if the positive programs of research can be taken as a vast concept than the theories related to positive accounting
• To analyze critically the degree to which a specific positive research program with respect to accounting can aid in obtaining different scientific purposes
• To assess the way in which the explanation of Kuhn of normal science can discover the optimistic accounting in the method of accomplishment of the prospective
• To scrutinize the way various components of a specific ontology with the help of the epistemology assumptions can have an impact on the definite research program.

However, the question of the research is constructed for the paper is given below:

• How do the research that is positive in the method of accounting aid in the accomplishment of the various scientific intentions?
• How does the hypothesis examination, observation within a definite research pattern as suggested by Kuhn can aid in healing specifically positive accounting?
• How do various components of epistemology and ontology can have an impact on the definite program of a research?

Theoretical Model

The current research paper aids in obtaining constructive knowledge with respect to positive accounting from a perspective that is wider for a research function that aims tries to develop the specific underlying associations of the conducts of humans with respect to an accounting setting (Hurst 2015). Along with this the current paper even goes deep into the philosophical project of research that is under the scientific research that can support in realizing the reasons as well as the impact on associations. Going further, the paper even aids in gaining knowledge about definite scientific researches that are functioned in various areas of social science like economics and others and even in accounting and therefore can be labeled as a positive research (DesJardins & McCall 2014).

Hereafter, the research paper reveals by making use of various circumstances that concludes the fact that function of positive research is bigger than the positive theory of accounts. Furthermore, it aids in the obtainment of knowledge with respect to various theories and concepts of accounting and the process the normal science described by Kuhn can be thought to be pertinent for the positive research of accounting (Henderson et al., 2015). It is seen that the main result consists of hypothetical outcomes but usually has the information that covers coefficients that cannot be interpreted that are related to the various unconvinced dimensions that are not taken as stable.

Conclusions

Reference List

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Englund, H., & Gerdin, J. (2014). Structuration theory in accounting research: Applications and applicability. Critical Perspectives on Accounting, 25(2), 162-180.

Falzon, M. A. (Ed.). (2016). Multi-sited ethnography: Theory, praxis and locality in contemporary research. Routledge.

Lodhia, S., & Hess, N. (2014). Sustainability accounting and reporting in the mining industry: current literature and directions for future research. Journal of Cleaner Production, 84, 43-50.

425. Tucker, B., & D. Lowe, A. (2014). Practitioners are from Mars; academics are from Venus? An investigation of the research-practice gap in management accounting.Accounting, Auditing & Accountability Journal,27(3), 394-425.

Parnell, S., & Oldfield, S. (2014). The Routledge handbook on cities of the global south. Routledge.