Positive Accounting Research Prediction-Myassignmernthelp.Com

Questions: Q1. How impacts of the realistic events in an organization or in its surrounding can influence the positive accounting system? Q2. How observation of the people can impact on the positive accounting systems? Q3. What are the scientific approaches that can be used for the development of the better positive accounting system in an organization? Q4. Which are the other sources of data collection in the accounting research program which will influence the concept of the positive accounting research? Answers: Introduction The report consists of a critical review and research on the article on Positive Accounting Research. The theory behind the positive accounting states that, the accounting prediction should relate to the real world events and these should be translated to accounting transactions purposes. However, the theory predicts and explains that, the actions for defining and relating the real world events should follow the accounting norms and the firms will react to the new accounting standards. The article by Watts and Zimmerman has considered the positive accounting theories as a research on the accounting standards. The article has considered the human behavior in the accounting settings and the various other factors affecting the accounting practices in the real situations or problems. The theories of Positive accounting and the research contain the philosophical research theories too to examine the concepts relating to practical exercise. The research has covered the issues like casual assembly of the models and theories, the human behavior in omitting few crucial numerical values and parameters. The report consists of the research questions which relates to the article and the theories of the Positive accounting. The scientific objectives are also considered for the research and analysis of the concepts and practices of Positive Accounting. Summary of the article Main Argument There are various shortfalls in the present-day accounting research program which are discussed in the article. The study by Watt has gone through various articles through which he developed the concept of positive accounting in the article. The study shows, the firm managers encompass the accounting principles and the pricing standardizations also. However, the reporting decisions of the auditors also be influenced by the regulations and standardization of the accounting processes. There are various areas of positive accounting research which do not claim for theoretical models or concepts but has impact on the practical accounting decisions. The control systems for the positive accounting need to be implemented for the understanding of the issues in the real world. The human behavior is merely correlated with the characteristics of the auditors who draw the decision for the firms in the accounting purposes. However, the approaches of Fukuyama suggest that the fundamental model of t he accounting rational relates to the human behavior and it seems to be in the correct form around 80 percent of the time (Dunmore 2011). There are application of the mathematical forms and models for the problem solving purposes in the research programs. Apart from that, researchers need to focus on the estimation of the parameters in the flow of the research. The self renewing nature of the accounting research community and the quantitative approaches of the positive paradigm support the accounting research process and the real practices by the organizations. The research structure can be optimized as the imitation science and the evidences should be evaluated with analytical frames of scientific research. However, the empirical data analysis should be related with the positive accounting research. Aim of the article The article has researched on the concept of Positive Accounting with scientific methods and the research has gone through various research hypotheses such as An independent world which can be rarely imagined and the events in that world can be rarely controlled. Events are not completely random neither completely planned in the context of real world or the world which is not imaginary. The careful observation can lead to the reliable information about such events. The intellectual enquiry should be purposefully used to observe the detailed understanding of the real practical world and the mental models need to be adopted for mapping the casual processes. Overall Findings The ontology discussed in the article covers the concepts and relation of the human agencies, social infrastructures such as human roles and responsibilities, practices in the organizations with the change in accounting. The rational causes such as social factors, the experiences of various real events, the meaningful actions regarding various responsibilities, social interaction also influence the accounting changes in organizations (Dunmore 2011). The article has covered the requirements for the success of the positive research program and states that, Popperian approaches are useful for the positive research; however, various mathematical formulae and accurate examination with analytical approaches are necessary for the research program. Along with that, various analytical frameworks are also required for the research. A focus on the crucial measurements need be considered for this research. However, the feedbacks also need to be collected to support the positiveness of the working model of the research and the measurements need to be supported by the realistic feedbacks from the research. The survey observed a huge gap in the actual practice of the positive accounting and the concepts of positive accounting. For the necessary management, the organizations need to modify the system along with omitting the findings for the mistakes rather develop the necessary models for the modification. The article also discussed about the normal science concept defined by Kuhn and finds that; it is relevant with the insights of the purpose of developing the positive accounting in organizations. Along with that, the scientific research needs to be considered as a cultural activity which validates the participation of the focus group in the research. The normal science conceptualizes as the disciplinary practices beliefs of the members of the group for the purpose of solving large numerical problems. The numerical problems can be related with the form of puzzles and the members of the group will have ease in solving the problems (Dunmore 2011). Theoretical Arguments The theoretical arguments approach for the mathematical models and frames of analytical calculation for the data of a research program. The audit fee can be considered as a function of calculation. The probabilistic approaches of Choi formulates the mathematical concept as Where r = legal regime, k = audit complexity, p = the probability of managerial competence, L = the payment stated by the auditor. This scientific form needs to have positive audit fees and the valuation of K should be feasible and the legal regime should be maintained. Another theoretical model need to be related with the positive accounting is a mathematical form such as The k and the r are the proxies and these can be used as a logarithm function in this mathematical frame of accounting research. However, there are several other scientific approaches covering the models of physics, biology and the analytical models can be presented as the crucial parts of the empirical research papers. The game theory can also be used for the exercise of the tractable models and an equilibrium solution can be deduced from the research. The Empirical research models rarely moves with the testable predictions (Dunmore 2011). Contribution The article has examined the ontology and the epistemology for the positive accounting research and it has also analyzed the current practices in the field of positive accounting. The study has covered various research articles along with scientific approaches for the purpose of resolving the practical accounting problems in the organizations. The article has found various gaps in the process of systematic positive accounting research and hence suggested various approaches for the quantitative research. The theoretical models required for the rigorous testing in the research program has been discussed in this article. The shift in focus requirements are also mentioned in the statements and the use of confidence intervals of the hypothesis parameters are also described in this article. The article has found that the data archives of the measurements need to develop with crucial approaches in the research program (Dunmore 2011). Discussion The above mentioned questions are the hypothetic questions developed in the article. The literature review has considered theses hypothesis questions and derived such information from various research journals and articles regarding the positive accounting research. The first question has focused by the literature review as with the journal written by Davila and Foster in the year 2007. The article has covered the decision theory of the accounting information and accounting approaches in an organization. Along with that, the theoretical model of understanding factors related to the adoption of positive approaches are also discussed in the article. The second question has given importance of the human behavior regarding the observation of the crucial measurements in an accounting system along with the realistic frameworks. The third question has focused on the scientific research approaches in the research studies and its use in the accounting studies. The literature has reviewed various articles relating with the concept of mathematical tools and diagrams along with the scientific approaches of physics and biology and other sciences. The use of such scientific approaches along with the formulae structure has been discussed in this article. The forth question has considered the reliability of the data collection sources and relevance of the databases of these sources. The article has analyzed the importance of the choice of the auditors in defining the correct databases for the changed accounting models (Dunmore 2011). Theoretical framework Significance and limitations The article has limitations such as The article has mentioned the use of scientific approaches of physics and other sciences but discussion has focused on the mathematical approaches. There are few more areas to be considered in the article such as the discussion of the accounting standards and the process of accessing it scientifically. Conclusion The article has gone through various areas of research strategies and methods for the positive accounting research and the article has covered theoretical concepts regarding the scientific studies. The article has concluded various aspects of positive accounting. The report has critically analyzed the article of Dunmore and pointed out the discussion on the hypothesis, the theoretical concepts and frameworks. The report has derived various significance of the study done by the article in the positive accounting research. References Avel, D., 2014. Positive accounting theory: theoretical and critical perspectives.International Journal of Critical Accounting,6(4), pp.396-415. Baiman, S., 1990. Agency research in managerial accounting: A second look.Accounting, Organizations and Society,15(4), pp.341-371. Boland, L.A. and Gordon, I.M., 1992. Criticizing positive accounting theory.Contemporary accounting research,9(1), p.142. Bonin, H., 2013.Generational accounting: theory and application. Springer Science Business Media. Chambers, R.J., 1993. Positive accounting theory and the PA cult.Abacus,29(1), pp.1-26. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Dunmore, P.V., 2011. Half a Defence of Positive Accounting Research. Milne, M.J., 2002. Positive accounting theory, political costs and social disclosure analyses: A critical look.Critical perspectives on accounting,13(3), pp.369-395. Nur, E., 2017. Keilmiahan positive accounting theory dipandang dari tiga main stream filsafat (lakatos, kuhn dan popper). Raj, S.K. and Roy, S., 2016. Accounting Theory: An Ethical Perspective of Real Life Scenarios.International Journal of Business and Social Research,6(10), pp.47-55. Watts, R.L. and Zimmerman, J.L., 2003. positive accounting theory: A ten year perspective. Whitley, R.D., 1988. The possibility and utility of positive accounting theory.Accounting, organizations and Society,13(6), pp.631-645.