Positive Accounting Research Which Is Part Of Scientific Research

Question: How To Positive Accounting Research Which Is Part Of Scientific Research? Answer: Introduction The paper examines a piece of research article written by Paul V Dunmore titled Half a Defense of Positive Accounting Research which is part of scientific research in the wider intellectual project. The author of this article questions the nature, existence, and meaning of positive research. The article tries to highlight the gaps that are present in the widely used accounting research practice. The article also compares the research practice against the expected standards. However, the credibility of this article is still questionable, hence the purpose of this analysis. This paper will analyze the article based on the details provided by the author as well as the various areas that seem to contradict with the existing knowledge, to establish the relevance of information given in the article and its relevance in the modern accounting practice. This paper will start with an introduction followed by a summary of the article, research question theoretical framework, significance and li mitation of the article of the article and wind up with a conclusion. The paper will also rely on other sources written on the same topic for the purpose of shaping the argument and criticizing the article (Baxter, 2014). Summary of the article The article was written by Paul V Dunmore analyses the epistemology and ontology of positive research. It goes ahead to point out the areas which positive research has fallen short of the required standards, which are, required to conduct a research program successfully. The article begins with an introduction to the topic, which is Half a Defense of Positive Accounting Research. The article elaborates the aims of examining the positive accounting research, which is to comprehend the cause and effect of relationships. The article has used various works from author authors to support the arguments, who have been cited in the article(Bryer, 2013). The article has assumed a structure that begins with an introduction, followed by the scientific research project, examples of positive research accounting, scientific ontology, and epistemology. Facilitation and hypothesis testing, the argument on what is require for a successful positive research program, gaps in the positive accounting research and winds up with a conclusion (Devine, 2012). In the scientific research project, the author has developed some hypotheses, which helps to open the readers thinking and avoid autonomy. However, the author does not analyze the truth and credibility of this hypothesis but tries to direct the reader into suspending the disbelief and permit the discussion. Although he continues to elaborate on these hypothesis highlighting how some events might not be under our wishes and control but rather of the gods (Dunmore, 2011). The author moves on to provide examples of positive research accounting, one of them being positive accounting theory which he argues is less inclusive than positive research. Also, the author has included the fundamental model, which assumes that human beings act rationally but questions how audit experts make their judgment. However, the author adds that the examples are not exhaustive and that are not as broad as the positive research program (Ge, 2013). The author also touches on scientific ontology and epistemology, where begins by stating that positive accounting research is not the same as accounting research. The author states that the social world does not have the objective of existence without human agency and the socially constructed nature that involves practices roles, institution, and relationships. The author argues that the categories of interest include both experience and meanings that the social actors ascribe to, although both of them are intrinsically subjective. Moreover, the author states that we can only view the world through our experience and the description of others and it is not a problem, which positive research fails to explore the meaning and experience as its focus is on exploring the causation. The author continues to argue that there is an evolutionary advantage in willingness to change from the usual pattern since the effective way of discovering new opportunities is by trying something new (Godfrey , 2010). Falsification of and hypothesis testing is the next step that the author engages in which he highlights the procedure taken to evaluate the hypothesis. These procedures have proved to be work on disapproving theories. Under the falsification of theories, the author states that a single theory cannot be falsified by any observation, however through observation, final selection can select between two or more theories. Also, theories cannot be falsified by observations that cannot be explained. However, the author states that the hypothesis testing logic does fail on other grounds. Although the technical issues can be addressed, only one alternative hypothesis can be considered of which is carefully specified (James, 2008) On the requirement for a successful positive research program, the author states that the first step is to demand more of the theoretical models. Also, he adds that besides taking the models seriously we must also expect them to fail to allow further improvement of the models. On the same, the author has provided a model of the audit fee as a function of the strength of legal regime. He further demonstrates the various ways in which the model can be tested and highlights that at no any given time can the audit fees are negative. The author interprets the data using the model and suggests that the measurement of the variable in the model requires some initial theory to be able to identify concepts that are worth measuring; from this point, the results are replicated to ensure that the preliminary results are error-free (Kaplan and Ruland, 1991). In justifying the articles objective on positive accounting research, the author argues that there are two possible responses to a system that has not yet been optimized. These responses include modification of the system or identify whether the system was made for that particular purpose. However, a change in approach that is not consistent with published papers that have been done before requires being defended. On the conclusion part, the author has managed to funnel all the ideas and arguments cited in his work without introducing any new agendas. Moreover, the author has given several suggestions for operating positive research. These recommendations include the use of better theoretical models, which are highly specified and thus highly vulnerable. The second suggestion is to identify measurements that allow the theoretical model to be thoroughly tested. The third suggestion is to shift focus away from hypothesis testing to the estimation of parameters (Kothari, Ramanna, and Skinner, 2010). Fourth, the author suggests that data archives on the measurement of concepts should be developed for those measurements used to test models and those that have contributed to the model. Finally suggest an extensive replication of results reduce the error margin and validate the conclusion on hypothesis testing to have accurate measurement (Montagna, 1991) 1.According to the author of the article, it is no secret that the accounting practices have not yet been optimized. This is due to the reason that human beings who are prone to make errors undertake these practices. The author also highlights the benefits of positive accounting research, in that he argues it covers the broader perspective of accounting and uses models that with variables that are diverse, accurate and vulnerable. This makes the positive accounting research relevant and one that can be included in the modern practices of accounting. 2.The irrelevance of the positive accounting research is portrayed when the author starts incorporating theories and hypothesis that are not in line with accounting. The theory used to support his argument are seen as a way of persuading the reader to dispute of the existing accounting practices and adopt the new idea on positive accounting theory advocated by the author. This shows that the kind of positive accounting research is aimed to replace on the existing knowledge instead of building on it 3.It is also possible that positive accounting research rubbishes and deteriorate the existing practices, this might be possible due to the author's effort to argue that the existing practices are not up to the expected standards and that they are not optimized. The author also fails to highlight these standards as well as provide an alternative. 4.The model used by the author to illustrate the effectiveness of variables does not provide a justification on the measurement on the accuracy of the model. Therefore if the presented model contains variable that are questionable of which at this point they are then positive accounting research is void. terms with the existing accounting practices that have been built on for ages. Positive accounting research sets on a different lane of accounting practices instead of building on the existing. Furthermore the efforts of the author to convince them into believing that there is a probability that some events that take place are as a result of gods that the human has no knowledge of, further discredits the article. Theoretical framework The theoretical framework adopted by the author for this article is articulate and authentic. The theory begins by identifying the aim of the article and how the research topic relates to the problem to be researched. The article further continues to elaborate on the need for positive Accounting Research, to the extent of trying to convince the reader to suspend the already leaned values beliefs and values to understand the concept of the article. This is done using social theories. The theory goes ahead to articulate with the findings of the research hence enabling the reader to easily the theory and the findings (Patrick, 2017). The significance and limitations of the article The existing accounting practice is currently faced with many obstacles that hinder its inefficiencies in delivering the desired results. The article has brought a concept of positive accounting research, which acknowledges the presence of these problems and gives several suggestions on how the practices can be improved. The other significance of this article is that it goes against the current dogmas and appreciates the notion that only through trying new ways is when new ideas are developed or arrived. Therefore the article does not confine to the norms of accounting research but takes an optimistic view that there might be a more to be discovered in optimizing the accounting practice (Accountingscholar.com, 2017). Also, the article has provided new due to its broad research coverage which is absent in other articles. However, the article has some limitations, which include: The article contradicts with the existing accounting knowledge and practices hence its reliability is still questionable. The concept of the positive accounting research might be too futuristic such that it is hard to fit it into the present practices thus making it void. The use of social theories also makes the article to be questionable as if fails to confine itself into the accounting research which the main topic (Tan-Kantor, Abbott and Jubb, 2017) Conclusion The accounting practices require a new concept that will help mitigate the number of obstacles present. The article was written by Paul V Dunmore on Half a Positive Accounting Research, which is aimed at optimizing these practices. This article is, therefore, relevant to the accounting field and can add a lot of value in this field. However, the article needs to make some few adjustments from authors point such as the elimination of social theories and hypothesis, which are not related to the References Baxter, W. (2014).Accounting Theory. 1st ed. Hoboken: Taylor and Francis. Bryer, R. (2013). Americanism and financial accounting theory Part 3: Adam Smith, the rise and fall of socialism, and Irving Fisher's theory of accounting.Critical Perspectives on Accounting, 24(7-8), pp.572-615. Devine, C. (2012).Accounting theory. 1st ed. Routledge. Dunmore, P. (2011).Half a defence of positive accounting research. 1st ed. Palmerston North, N.Z.: School of Accountancy, Massey University. Ge, R. (2013).Two essays on positive accounting research. 1st ed. Godfrey, J. 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