Significance of Positive Accounting Theory -Myassignmenthelp.com

Question: Discuss about the Positive Accounting Research. Answer: Introduction The case study is associated to the depiction made in Half a Defense of Positive Accounting Research. The research has provided the significance to the theory which is seen to be related to the positive accounting and the different types of the casual description in the research program with several intentions made on human behavior. The study is related to the prescribed framework, instead of taking into consideration the concepts of PAT in the accounting essence. In addition to this, the present segmentation is identified with a wider positive research related to the deficiencies in real practice. Henceforth, the present study intends to show the most complex features in the casual development in different types of the speculative models which interprets the excessive dependency after considering the hypothesis made for the study. The various consideration made in the study is seen to be lacking in terms of the numerical values based on the present considerations (Sutherland, Elsto n and Lambin 2013). The research has further shown the different advantages and disadvantages based on the positive accounting approach. The various types of the alignment made in the study I seen to be based on the epistemology and the ontology of the research topic. The present review of the accounting context has been identified with positive accounting theory and the same has been devised in the research. The study has been further refereed bring into account the several individual elements which are seen be related to the individual elements which are seen to be clearly taken into count in the end of the research study. The study has been able to include the significant limitations taken from the theoretical framework (Sutherland, Elston and Lambin 2013). Summary of the article The several considerations made in the report have been able to show the relations with the positive accounting research and accounting research. The different aspects of the positive accounting approach and the accounting research has been seen to be linked to the wider intellectual projects which is seen to be associated to effective relationship. Moreover, present loopholes which can be traced in the positive accounting approach. Some of the drawbacks is related to the positive research have been associated to present the accomplishment related to the choosing of the most useful strategy and the scientific goals. The various considerations provided in the description by Kuhn, has been able to associate the different sections of the theory related o the normal sciences, which is seen to be most appropriate for the positive accounting concept. In addition to this, the Kuhnian revolutions prospect has been able to successfully contribute for the accomplishment and the research relate d to the positive accounting research (Kyriacou 2016). The various concepts of the study has been seen to be dependent on the Popper criterion and able to associate some of the aspects which is seen to be sufficient for the depictions made in terms of the accuracy of the stated theory of the research. In different types of the other contexts of the research it has been seen that there is a small overview which is seen to be relevant to the falsification of the positive accounting approach. The overall depictions made in the study has been able to divide various description in four classes, such as external effects, internal effects and measurements of error with the various elements related to the inefficiency in the theory of relativity (Wang, Fu and Luo 2013). The main approach has been logically related to the testing of the hypothesis which will be able to associate the study with the dilutive version in the Popper acquisitions. The main reason for the induction for the each test is considered out of 20 which can be falsely rejected at 5% level of significance (Daoud and Triki 2013). Research Questions or Hypothesis The main criterias for interpreting the research questions has been known about the validity of the positive accounting have been depicted as follows: H0: The universe exists beyond the level of individuals level of imagination H1: Events taken place by the individual has been considered based on the proper reasons which are seen to be associated to the part of the universe as well. H2: It has been further seen that the various level of the individuals are seen to be capable for gathering of high level of reliable information which are seen to be related to the global happenings with the assistance of vigilant observation H3: Some of the main considerations of the intellectual property utilized for considering the observation which is seen for achieving of the global understanding of the universe with particular relevance with the causation. The formulation of the first hypothesis the study which will be able to do the operations based on self-interest and the various types of the reactions related to the other parties and expressing their individual opinions. The importance of the second hypothesis formulation has been based on the scientific epistemology and ontology and the interpretations which are seen to be associated to the theory of positive accounting, these are not seen to be same as the accounting research. The interpretations made in the third hypothesis related to the falsification based on the hypothesis test for the determination of the validity of the actions. The final formulation of the hypothesis is able to depict the necessary models which are seen to eb associated to the necessary focus for the measurement. The mapping of this model is seen with the mapping of the casual procedure and the documents in the universe (Wang and Dou 2015). Theoretical Framework The theoretical framework has been seen to be prepared based on the different types of the depictions which are seen to be associated to meet the necessary objectives and the significance of the research study. Instances of positive research in accounting The important incidence is associated to the study has been seen in terms of the self interest operation which has been able to take into consideration the various types of the facts which are seen to be associated to the accounting phenomenon which is expressed with the contracts in the different types of the business concerns. In addition to this, the study has been able to show the focus on accounting and the choices which the managers of the organization which is able to conduct the decisions which are based on the regulations and the pricing on the standard setting and providing the advice for a professional academic practitioner. It has been further seen to be important to take into consideration the various types of the factors important for data mining and the assisting the investor based on the investment decision (Gallhofer, Haslam and Yonekura 2013). The actions of the firm have been further seen to be related to bring the theory of positive accounting approach. In the var ious types of the other consideration made in the study it has been further considered that the article has been associated to the study has been related to the extensive evaluation of the research articles (Abernathy et al. 2015). The extensive investigation of the different types of the elements of the study has been able to show the elements of the study which occurs in the behavior when the accounting research is not present. The accounting setting takes places even in the situation where the core behavior is not present. In several situations it has been shown that a particular method has been taken into consideration of the audit professionals judgment evaluation. In this way, the managers are to conceive the depictions based on the performance of the system. Some of the other considerations has been seen to be conducive in demonstrating a much wider aspect of the data comparison based on the positive accounting approach. This can be discerned in any specific research to gain proper insights for the reason of the accounting phenomenon after gaining the knowledge on the scientific accounting research. It is also regarded as a measurement tools for the consideration of the scientific accounting research. Th is is further seen to be a better measuring tool for the positive approach of the accounting and helps in enhancing the overall quality of the research (Fullerton, Kennedy and Widener 2013). Scientific epistemology and ontology The different types of the concepts associated to the research has been seen to be associated to give importance to the various types of the approaches for knowing about the insights for the entire worlds. On the contrary it has been identified that the research ontology is seen to be related to the identification and the accusation of the answers needed for the research questions. In the first scenario, the human agency theory is able to state the socially developed natures of the rules which is closely related to the social art visitors. This is further seen to not inculcate any objective existences which are seen to be devoid of human beings. It has been further discerned that the activities and the participants does not need to propose any sort of rational to the activities. It is further identified to be important to take into consideration the various types of the subsistence which is seen to be devoid of the human considerations. It is also important to consider the understand ing of the art which cannot be deprived of experience related to the explanation provided to the participants. There have been different types of the problems which exist in the ontological agendas and the epistemological aspects with a relevant knowledge based on the acquisition of the accounting phenomenon or else it can be a futile effort (Dai and Yang 2015). The main problem has been seen to be related to the exploring of the various types of the reasons associated to the find the meaning of the associated reasons based on positive research. There are studies which have been to show the diverse range of the various types of the objectives which are seen to be associated to exist in the same time period. Some of the main form of the other consideration has been taken into consideration based on the diverse range of objectives which actually exists in a particular time period. The important issues are further seen to be discussed based on the various types of the behavioral trends in which some of the accountants are seen to be associated in a particular way. Therefore, it is important to mention the causes which cannot be indentified in this objective world (Fraser 2014). Need for an effective positive research program The need for stringent procedure is as the main reason for the testing of the vulnerable model for the study and to ensure that the variables have been carefully taken into consideration for the evaluation. Moreover, the need to perform the analytical modeling is seen to assist testing of the theoretical model for the research. The implementation procedure for the analytical model in the positive accounting is seen to be important for considering the field of the preoccupation with the traceability and plausibility (Francis, Hasan and Wu 2013). Significance and Limitations of the article The evaluation process of the research has been able to include the several approaches for the research which is seen to be associated to the present practice of the positive accounting in making the relevant contributions related to broader intellectual program. For this reason it is seen to be important to make the necessary ratifications when the system optimization is not present. The research has been further bale to help the identification of better theoretical model which is seen to be more reliable and to provide a rational insight for the scientific research validated after the participation of the accounting groups. Therefore, the article is able to provide the necessary article for the positive accounting approach states the essence of one of the ramifications made in the quantitative model which is seen to be limited to the statements of the projected trends among the two variables (Phillips and Graeff 2014). The main limitations have been further identified based on the non-contribution regarding the awareness of the human behavior in the accounting context. The important reason for this has been clearly seen based on the lack of the collection of the real life data from the various types of the potential sources (Chakhovich and McGoun 2016). Conclusion The study has been able to show the article which has aimed to show the evaluation based on the ontological and the epistemological aspects of the positive accounting approach of the research. It has been further able to identify the different types of the consideration which are seen to be based on the overcoming of the loopholes. The researchers has further recommended that the researcher has been able to include the theoretical model which is seen to emerge from the positive accounting theory. Reference List Abernathy, J. L., Beyer, B., Masli, A. and Stefaniak, C. M. 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