Contemporary Issues Half a Defence of Positive Accounting Research

Question: Discuss about the Half a Defence of Positive Accounting Research and Contemporary Issues. Answer: Introduction Basically, in this research paper, research article namely, Half a Defence of PositiveAccounting Research written by Paul V Dunmore is selected in order to attain the key purpose of the study. Additionally, the main topic of the study is to analyze and evaluate the roles, concepts and significance of PositiveAccounting Research in theaccounting setting. Moreover, it should also be noted down that, the key aims of the critique is to create a clear understanding about the role of positiveaccounting in wider intelligence of research programs to develop fundamental analysis of behavior of human in the accounting setting. In addition, there are several arguments are presented with regards to the positive accounting research to effectively understand it. For case, this research study would indicate how to understand human behavior with the help of positive accounting research by using hypothesis as well as statistical methods. Moreover, in this paper, it would also be discussed that to mak e more specific and effective positive accounting research. In addition to this, in order to effectively achieve the objectives of the study, this research paper is classified into different major points including introduction, article summary, research problems/questions, theoretical framework and overall conclusion. Summary In the research article, the author had explained and discussed the concepts and significance of positive accounting theory with regards to accounting research programs in order to understand the impact of human behavior in the accounting setting. Additionally, in this study, it is also discussed that, people act differently in the different situations because the practices and acts of people are affected by different factors (Deegan, 2014). It is also summarized different religious beliefs are analyzed by using scientific judgment method that suggests that human behavior may be different in the various situations and circumstances. This is the major objective of the positive accounting research. It is also analyzed that, changed situations/circumstances are responsible to change the action, act and behavior of people. For example, in his research, it is found by the researcher that, reasonableness of the behavior of human is appropriate in more than eighty percent cases (Brigham, an d Daves, 2009). Moreover, based on the assumptions and facts of the research article, it is also analyzed that, in the current time of globalization, competition and digital era, the accounting functions as well as operations are becoming more complicated, automated and technical the interaction of the people or human had reduced. It is because today each and every thing is based on new systems and technology that is reducing the impact of human being. People have to work on the new system that had reduced the interaction of the people. Hence, it is more complex and difficult to understand the behavior of human being. In the research, the researcher had used various statistical and mathematical models in order to make epistemological and ontological statements and expose various methods which the positive accounting research could be used. In addition to this, it is also summarized that, positive accounting research has wider scope and can not only use to solve complicated buzzes but also used to im prove current accounting strategies and process effectively (Bogui, 2008). Additionally, it can also be summarized that, positive accounting research is a major area of positive accounting theory but positive accounting research is more effective, appropriate, valuable and significant than the positive accounting (Schmidt, 2014). For example, with the help of positive accounting research, different research in the area of accounting can be performed to bring development and innovation within the current accounting strategies, process and methods. In contrast, through the positive accounting theory, different applications, concepts and fundamental principles could be applied within the accounting setting (Dunmore, 2009). These are the major features and functionalities that bring differences among the positive research and positive accounting theory. Furthermore, positive accounting research is also considers and deal with the various standards, rules and regulations and such norms are set by the regulators as well as policy maker (Carver, 2011). On the other hand, it is also accessed that, all the decisions and actions regarding the positive accounting research are taken by the professionals, special experts and auditors. But, in order to conduct the study, the researcher had adopted various theoretical methods that do not provide proper and appropriate justifications (MacLullich, 2003). For example, in the study, the researcher had assumed that human are rational in more than eighty percent cases which indicates that more than twenty percent exemption to this circumstance. At the same time, it is also found from the study that, positive accounting theory has a direct and indirect relationship with a companys contractual value (Bamber, and Parry, 2014). Moreover, in this study, the researcher had focused on adopting both hypothesis and statistical testing techniques of research in order to test, and evaluate the reasonableness of human behavior but have despondently unsuccessful in the same. There is no specific cause is fou nd because the hypothesis is fully based on the chosen samples. There are several limitations in the research study done by the author (Lobo, and Zhao, 2013). Apart from this, it can also be summarized that, in this study, the researcher had properly focused on developing and crating much better theoretical models technique for the testing that are extremely susceptible and sophisticated to assist rigorous testing. Additionally, in the study, different concepts related to positive research, positive accounting, measurement are summarized by the author in the study that are more important in understanding the human behavior in the accounting setting. Hence, different specific and significant concepts are discussed in the study by the author (Deegan, 2012). Research Questions This research study is characterized with the various research questions and problems such as: What are the major implications of positive accounting theory and research? Explain the current principles and status of positive accounting research and how to use these to gain maximum benefits? (Riahi-Belkaoui, 2004). What are the major hypothesis and mathematical research techniques/methods that could be used by a company to conduct accounting research? How positive accounting is directly linked with the positive accounting research and explains the major differences among these two? (Drake, and Fabozzi, 2012). What are the major sampling techniques that could be used in the research to test the results and provide their relative advantages and disadvantages? Explain and analyze both qualitative and quantitative aspects of positive accounting research? (Hodge, Kennedy, and Maines, 2004). What is null hypothesis and alternative hypothesis and explain differences among them? How to use positive accounting research in accessing and analyzing the behavior of human in the accounting setting? All these are the fundamental and most significant research questions that had addressed from the research article. Theoretical Framework In the research study, the researcher had discussed different theoretical concepts in the area of accounting and finance that could be used by the auditors, accountants and finance manger in their practices to improve their understanding. For example, this research provides theoretical discussion on the uses, significance and importance of the positive accounting theory and research in accounting setting. Such theoretical framework can also be used by the accountants within their originations in order to bring innovation and development within the current accounting systems (Ittner, Larcker, and Meyer, 2003). Moreover, with the help of positive accounting research, they would also be able to conduct research in the area of accounting. It would also allow them to take most appropriate decisions to improve the financial and accounting transactions. In the same way, the theoretical concepts discussed in the research by the researcher would help in improving the decision making abilities of the mangers and accountants. For example, the theoretical framework related to positive accounting research would help the accountants to solve complex issues of the business effectively (Ziesemer, 2012). On the other hand, through the effective use of theoretical models discussed in the study, an individual accountant can improve current accounting actions, practices, and strategies. It would also bring accountability, flexibility, reliability and accurateness within the various accounting transactions and process. Apart from this, it is also found that, the main theoretical framework associated with this research paper is to investigate the human behavior in the accounting setting by using various statistical and theoretical research methods in an effective and proper manner (Homaifar, 2004). Significance and Limitations Significance: The major significances of the research article are discussed as below: The main significance of the research article is that it provides scope for the further study on the topic impact of positive accounting research on the total success and growth of a company. In addition to this, in this research, the researcher had discussed different sampling, theoretical and hypothesis methods and techniques to test the results. So, it is important to understand how to use various types of research method to conduct the research study and attain the expected outcomes. In addition to this, this research article is also significant because it enhance knowledge and understanding about the impact of positive accounting theory on the success of a company. Additionally, the study had also discussed various concepts related to the positive accounting theory and research. This improves understanding about the major differences among these two and their impact in the accounting setting. Along with this, this research article had opened the door to discuss the various topic s in the context of positive research. In the same way, it can be said that, this research article is more valuable, and significant (Nissim, and Penman, 2001). Limitations: The selected research article has also some limitations such as: The main limitation of the article is that, in this article more complicated and typical research methods are used to test the results and attain the research outcomes. For case, the researcher had used more complex hypothesis, sampling and theoretical method of research in order to fulfill the aims and objectives of the study. So, these methods are not easy to use and understand and create confusion among the readers (Porter, and Norton, 2008). On the other hand, the research had not presented and discussed the research questions, research objectives and research aims that are a key limitation of the study. Along with this, he had also considered and discussed most critical part of the research that required more suggestions (Montesinos, and Vela, 2013). At the same time, the author had much focused on past studies to complete the research that indicates lack use of primary method in the study. For example, the researcher had used various existing theories and their applications in order to conduct the study but these have changed from time to time and this may affect the research outcomes and results (Schulz, and Cheng, 2002). Along with this, the research did not use statistical method against the measurement errors that is a main limitation of this study. Moreover, it is also found that, there is no link of research objectives with the research problems. Hence, all these are the major limitations associated with this res earch article (Aronsson and Lofgren, 2010). Conclusion On the basis of above discussion, it can be concluded that, positive accounting research has wider scopes than positive accounting theory. Moreover, it can also be concluded that, with the effective use of positive research, the human behavior can be analyzed in the accounting setting. At the same time, it is also analyzed that, in the current time, positive accounting is not working as per standards, norms so there is it require more methodological and systematic methods. Moreover, it can be said that, with the help of positive research, specific accounting decisions could be taken by the company by solving various accounting challenges. Overall, it can be concluded that, business firms should follow and adopt positive research and theory concepts within at the workplace to bring innovation and development in the current process and systems in an effective and proper manner. References Aronsson, T. and Lofgren, K.G. (2010). Handbook of Environmental Accounting. USA: Edward Elgar Publishing. Bamber, M., and Parry, S. (2014). Accounting and Finance for Managers: A Decision-Making Approach. USA: Kogan Page Publishers. Bogui, F. (2008) Handbook of Governmental Accounting. USA: CRC Press. Brigham, E.F. and Daves, P.R. (2009). 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