Accounting Research and Organization Theory†Myassignmenthelp.com

Question: Discuss about the Connecting Accounting Research and Organization Theory. Answer: Introduction The study related to the article Half a Defence of Positive Accounting Research aims to provide significant analysis about the positive accounting approach. Within this study, the more importance has been given to the positive accounting approach and a brief description has been given to the difference in the behaviour of human with the various accounting approach. Further, the study described the wider approach for positivist strategies of research that are exposed to various obligations in the practical aspect. The study furthermore divulges that the complexities of accounting approaches care associated with different strategies that are primarily dependent on the hypothesis from the research and the main limitations are associated with the absence of proper numerical values (Bromwich Scapens, 2016). The research has been conducted to analyse the approach of positive accounting effectively and discovered that there are various limitations associated with assistance of the research project. This research will stress on various factors after analysis of the hypothesis aligned with the study along with the justification of various methods to get an even flow of information from the given article. Further the research is carried out to provide an extensive overview of various concepts included in the study and broad analysis of each approaches that are needed for analysis of the the study and draw ending conclusion. Therefore, the framework of the study will assist the reader in getting a broad idea about the different limitations and significance related to research and those are explained with proper justification. The article that is titled as Half a Defence of Positive Accounting Research analysed the positive approach in association with the research on accounting. From the article, it is revealed that in the accounting sector, people still practice the positive approach and for attaining the scientific objectives, there exists the obligations related to the selected papers. It has further been noticed that the obligations associated with the positive approach are detailed through the paper by aligning it to the auditing literature. The study also established that it is very important to recognize the obligations for suggesting the final recommendation after the study gets over. Thus, it is noticed that the expected forecast for the revolution of Kuhnhian and the associated limitations are considered and that will help in attaining the approach of positive accounting (Crawford Lepine, 2013). It is detailed under the Popper criterion that the orientation alone is not enough for establishing the correctness of the theory. To be stated in other way, four descriptions can be utilised as method to calculate the inadequacy, error, issues and relativity theory and their internal as well as external effects. Furthermore, it is noticed that the research cannot determine one specific model to be unrealistic unless it is compared with two or more other models. The study further aims to offer detailed analysis about the justification and limitations that are connected with the hypothesis testing. It is further notified that the current study is an adulterate version of the explanation as explained by the acquisition of Popper. It is further noticed that even if the issues related to technologies are get sorted out, there still the likelihood of chances exist that the hypothesis will not succeed. This is primarily because of the reason that each out of every 20 tests will not be accepted due to invalid cause. To be more specific, there exists some inherent risks that are criticised as null hypothesis and are highly depends on the other theories. Therefore, from the research it is clear that for measurement purpose, a better approach for measurement shall be developed to perform the established theoretical approaches under the system of accounting. Research hypothesis are formed to recognize the legitimacy of the positive accounting research. Hypothesis for the current study are formed as: H0: An universe is there, which is outside the thought level of the human being H1: The activities that are performed in the outside world are intended for specific purposes and at the same time are linked with that outside world. H2: Generally, people will be able to gain great level of trustworthy source of information linked with the proceedings that take place globally in organization with attentive observation H3: The intention of logical property that are utilised as explanation for obtaining global idea of the universe. The H0 hypothesis are analysed through creating different examples for the purpose of positive research in the accounting field. It is notified that the procedures for the sensible self-interest are interconnected with various other groups that transmit the outcomes and estimation for analysing the positive accounting approaches. The H1 hypothesis is important for the researcher as it discuss regarding the scientific epistemology and ontology as it explains a key thing that the positive accounting research is not similar in nature and therefore, it is crucial to make sure that the selected research is not sufficient to randomly carry out the study from the out of the universe. Regarding the H2 hypothesis, it is explained that the particular hypothesis is tested through the discussion of testing the hypothesis and fabrication for developing the validity of the activity. It is furthermore crucial for the researcher that with compared to the new outcomes of the given scenario where the old as well as new theories make the particular anticipation. Finally, the H3 hypothesis is crucial as it uses various methods of measurement for analysis of different models. In other words, it can be said that the mental approach can be used for mapping of casual procedures that are taking place around the world regularly. Various frameworks that can be utilised for the achievements of the objectives and aims of the study are as follows Occasion of positive research in accounting Auditors while carrying out the audit make their decisions that are primarily based on the auditing standards, general approach of auditing, experience and analytical skill of the auditor. The performance under the balanced self-interest among the parties is generally taken to a place where they can express their views for different types of organizations. In addition, the selection of accounting approaches are covered under the reports of the management and the price related decisions are taken only after the auditors present with the audited report. Furthermore, it is important to note that the factors related to the facts of the information type helps the investors with regard to their investment decision. Actually this research assumes that the rational behaviour of human is not taken into consideration while the things are carried out under the positive accounting (Miller Power, 2013). On the contrary, it is noticed after performing the required investigation by researcher that the accounting settings are taken place in deficiency of coherent behaviour. For example, the models that are used by the auditor for reaching out the professional judgements; it is crucial to develop a better tool for measurement as against the traditional model to enhance the decision-making quality in near future. Further, the researcher can be from any background and are expected to get exact idea regarding the accounting observation after performing the epistemology and ontology procedure. Various examples can be used as assistance for the demonstration of positive research approach and are much wider compared to positive accounting theory (Needles, Powers Crosson, 2013). Scientific ontology and epistemology The term Epistemology is scientific approach where various approaches are explained that are accessible for getting better idea of the whole world. On the other side, the term ontology states the activities and the connection for answering the questions. 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. It is recognized that the world cannot be measured by evading the contribution of people and the explanations that are given by the various participants. Difficulties begin from the epistemological as well as ontological methods where the key factor is to gain adequate information regarding the way in which the accounting phenomenon can be an inadequate activity. Various concerns are there that are connected with the approach of positive research as it aims to find out the existing reasons. Further, different researches sections are there that have broad aspects for the objectives that exist during a specific time period. It is thus required to descript the common behavioural where almost all the auditors and accountants are more likely to behave in a projected manner. Thus, various behavioural reasons are there that cannot be recognized in this subjective world (Bonin, 2013). Requirement of effective positive research approach Analytical procedure is required for the research that will help in testing and formation of theoretical approaches. For implementation the analytical process within the positive accounting approach, it is important to consider the epistemology along with ontology to recognize the shift from tractability to plausibility. It is also needed for effective research approach that can be used for resolving the issues identified above that are existed in the field of accounting. It is therefore, suggested that it is required for the up-gradation of measurement approach and not performing it only through process and testing. To consider the accounting approach, there is a business connected with strong publication against the dimension that is not considered while same is linked with the given theory. The key elements for this are the scarcity of resources in accounting segment and insufficiency resources along with that. Limitations and Significance of the study It was recognized from the article that there exists larger gap among the current activities for positive accounting and the need for making applicable contributions to wider rational program. In addition, optimum system for required alteration and up-gradation are not present there. Therefore it is a major issue that after the modification, the rectification cannot be done properly in absence of proper system.This article aims to provide logical information about the scientific research where the research study gets approval only after active participation of various accounting group. The current study helped in evaluation of the fact that there is a need for a theoretical approach that will better and reliable as compared to the current approaches. It is further helped to analyze the positive accounting approach and it revealed that the model is minimized for the current trends that exist among two variables. (Guthrie Parker, 2016). It is identified that within the research various limitations are exist and it is further noticed that the outcome of the research will not direct to changes of human activity in association with the present accounting scenario. It happens owing to the limitations in practical data that are collected from reliable sources. Other limitations that are found in the research is that there is absence of sufficient primary and secondary data that can influence the research quality. Furthermore, the researcher concluded on the basis of the statement of the author, who have his own thinking and judgement regarding the positive accounting approach. Therefore, the quantitative aspects are not taken into account suitably, which is a key aspect in the present circumstances at it helps in analyzing the coming growth factors of the organization. (Rogers Van Buskirk, 2013). Conclusion From the research of the study, it is concluded that the activities of human are rational in practical field and all the things that take place in the world does not take place only due to the positive accounting approach. There is a requirement to establish better measurement criteria for extensive research purpose. It is therefore, crucial to consider the quantitative role of accounting that must be prioritized for future growth aspect of the business. It is suggested that some models that were used under the study must be upgraded in order to get the testing details from the variables of accounting. Therefore, it is a key factor that the concepts that were used must be implemented only after getting the outcomes from the other concepts related to the dependable source. References: Biondi, Y. Zambon, S. eds., (2013). Accounting business economics: Insights from national traditions. Routledge. Bonin, H., (2013).Generational accounting: theory application. Springer Science Business Media. Bromwich, M., Scapens, R. W., (2016). Management Accounting Research: 25 years on.Management Accounting Research,31, pp.1-9. Crawford, E. R., Lepine, J. A., (2013). A configural theory of team processes: Accounting for the structure of taskwork teamwork.Academy of Management Review,38(1), pp.32-48. Gaffikin, M., Aitken, M., (2014).The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century. Routledge. Guthrie, J., Parker, L. D., (2016). Whither the accounting profession, accountants accounting researchers? Commentary projections.Accounting, Auditing Accountability Journal,29(1), pp.2-10. Henderson, S., Peirson, G., Herbohn, K., Howieson, B., (2015).Issues in financial accounting. Pearson Higher Education AU. Miller, P. Power, M., (2013). Accounting, organizing, economizing: Connecting accounting research organization theory. Academy of Management Annals, 7(1), pp.557-605. Needles, B.E., Powers, M. Crosson, S.V., (2013). Principles of accounting. Cengage Learning. Rogers, J.L. Van Buskirk, A., (2013). Bundled forecasts in empirical accounting research. Journal of Accounting Economics, 55(1), pp.43-65.