Positive Accounting Research †Cause and Effect Free-Samples

Question: Discuss about the Positive Accounting Research. Answer: Introduction The topic of the review is Positive Accounting Research Cause and Effect Relationship. The review has been conducted of the article - Half a defense of Positive Accounting Research written by Paul V Dunmore. As the topic of the article defines the meaning as positive accounting research program can be viewed as half the scientific project. The main aim of the article is that to assess whether the positive accounting research can be considered as wider scientific project and whether it can help the large organizations to understand the cause and effect relationship of the human behavior. Thereafter research element has been focused along with the theoretical framework followed in the article. Then the limitations and the significance of article have been laid down and ending the concluding paragraph. Executive Summary The main aim of the author is to view the positive accounting research as the wider scientific project and as much broader than the concept of positive accounting research. The second major aim of the author is to ascertain how far this scientific project so undertaken will help the large organizations to understand the cause and effect relationship of the behavior of the personnel of the organizations. The author has used various theories and has found it very significant for the organizations. But due to some deficiencies the project cannot be said to be full and complete scientific project rather its a half scientific project. Questions Any type of research can be initiated and can be completed only when the question for research will be defined in clear and precise manner. In the article, the author has number of questions. The major questions are as follows: The positive accounting research is the wider scientific project and cannot be equated with the term of positive accounting theory. The positive accounting research so undertaken will whether help to the organizations in understanding the cause and effect relationship of human behavior. The behavior will be noticed only in case of the account settings like preparation of books of accounts, preparation of financial statements, etc (Christensen, 2016). Each of the three questions has gained its value from the very beginning. In the starting of the article, it has been apprised that the positive accounting research will help in understanding the cause and effect relationship rather than understanding the behavior only as defined by positive accounting. Thereafter all the other three questions are further supported by the Georgia theory, science basic imagines and the popper criteria. It has been flowed throughout the study without any lag including the description of various theories, their critical analysis and how far is the theory important for the research. Thus, the research question has and revolved throughout the study. Theoretical Structure The structure that the author has employed in his study is theoretical in total. At the very first he started from the basic theory of Georgia which states that: In the world of different group, no one is in total existence andIn case anyone do exists then that person will have no knowledge of that world andFurther in case that person who exists has knowledge of that then he or she will never be able to communicate other existing people of the fact (Williams,2012). Thereafter the structure was further developed stating that there is the scientific theory which is considered by every researcher before undertaking any research in any field: There is the world which consists of the different group of people or persons andIf any event happen in this world then the reason for the event is only because of the group present in the world andAny person can infer from the event so happened the number of observations andThe observations will only help the persons to understand the event but also the reasons and drawbacks of the same (Ghanbari,2016). After discussing these two theories and gaining the support for further research, the author has described the Kuhn Model which states that:Puzzles will be given to the members of the group andA person who will win will receive the reward andIts not for any intelligence work and the model applies only to Elite. The author further explains the popper theory of falsification of hypothesis and in order to better explaining the cause and effect relationship of human behavior the author has used the auditor and auditee relationship. Thus, this structure leads to basic research of the author. The Significance and Limitation In continuation of the theoretical framework, the author has received various limitations and the significance of the article. Some of the limitations have been accepted by the author in his article. First limitation is that he has himself after quoting the Kuhn model has accepted that the said theory will not be fit into the positive accounting research (Hauschild and Reimsbach, 2015). Second limitation that again he accepted is the non effective scientific project. The limitation has been accepted on the fact that the popper falsifications result is not found at par with the aim of the research. Due to this limitation the author has given the best qualities required for scientific research program. Despite of these limitations, the article has gained much significance and the same research has given the contribution to the field of accounting in various fields especially in understanding the auditor and auditee relationship. Through this significance the complex organizations have received many benefits from the research. Conclusion Through this article the authors main aim is to make the organization aware of the importance of understanding the human behavior of the employees of an organization and also observing and identifying the cause and effect relationship of the employees working in an organization. To make it possible, the author has viewed the positive accounting research as the scientific project as the science is the only subject which helps in understanding the cause and effect relationship of any event if any happens in the research area. Thereafter the theoretical framework has been developed and the significance and limitations have been expressed. Thus, to conclude the article has contributed more towards the organizations. References Christensen, H.B, (2016). Accounting information in financial contracting: The incomplete contract theory perspectiveJournal of Accounting Research,54, 399-424. Ghanbari, M., (2016), PAT (Positive Accounting Theory) and Natural Science available at https://www.irjabs.com/files_site/paperlist/r_2849_160224091446.pdf accessed on 14/04/2017.. Hauschild B and Reimsbach D, (2015), Testing vs Building accounting theory wth Experimental Research: Insights from management research, Journal of Behavioral Accounting and Finance, Vol.1, 83-89 Williams P, (2012), The Logic of Positive Accounting Research, Journal of Accounting Organizations and Society, Vol. 14, 5-9