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Corporate Accounting Policy and Discretionary

Question:

Discuss about the Corporate Accounting Policy and Discretionary.

Answer:

Introduction

The present study related to the topic “Half a Defence of Positive Accounting Research”, which is penned by the author Paul V Dunmore is regarding the positive accounting approach in the field of accounting, particularly regarding the theoretical framework, research questions , accounting research, especially the article summary of the given article. The current study has found that that the fabrications approach is stronger than the statistical hypothesis (Winstanley and Brownlee 2014). The key issues associated with the research is establishment of various theoretical approaches that must be evaluated in consideration with  giving all the numerical values same weight age  while depending on the reliability of hypothesis that are unnecessarily analysed to ensure the established approaches and the models along with the principle to enquire various qualitative information rather than illustrating that. The research will also reveal the limitations and importance of the study and the conclusions and assumptions from the study. The article assessed the ontology and epistemology of the research and broadly descript the positing accounting approach that are proposed to form various rational with regard to the behaviour of human along with the accounting concepts (Giddens 2013).

Summary of the study

The research has been carried out taking into account the concept of epistemology as well as ontology for the positive accounting aspect.  It considered and found out the reason behind the non-alignment of accounting research effectively and the issues faced by the researcher while carrying out the research. However, the article focussed on the positive approach that was intended to develop various logics regarding the human behaviour that are connected with the approach of accounting. Further, the study revealed the in-depth analysis of different projects that used both epistemological and ontological hypothesis and identified that there exists the gap linked with the positive approach of accounting. These are expected to raise obligations from the project contribution. It also descripts the outcomes of the positive research. Other aspires and objectives of the study are to evaluate the theories and search the significance and limitations that are associated with the study and are inclusive of analytical procedures and vulnerable approaches that are broadly analysed and mainly aimed for the research data measurement and the testing approaches are given less importance (Ley and Teo 2014).

In addition the above, the study also registers the different reasons behind the particular human behaviour with regard to the different business environment and the participation of the employees are listed down through informal approach of gaining the access to the data for the purpose of decision-making part of the business. Further, the research carried out various scientific approaches with justified analysis to form the research hypothesis. The qualitative approach of the article showed the reasons of implementing the idea from the specific research before implementing the qualitative approach. The cost of research excludes the associated concepts from the scientific Epistemology and ontology and offers the implementation of explanation from hypothesis as the same way the theories for the research are prepared. 

Observation and the assessment of the study help in drawing the final conclusion regarding the outcome that will assist to provide various recommendations for the research in future that will have to carry out next. It further advises that the special model can be developed with the assistance of the previous outcomes that will be more explanatory in nature. However, the outcomes reveal that there is less advancement in the positive accounting approach and the reason for this is that at the time of carrying out the research it conducted connection probability among different variables. The research furthermore recommend that the set-up models shall not be used extensively without taking into account various other models and there exists limitations in the model of set-up (Juzwik and Cushman 2014). 

More explanatory approach of examination for getting the results from the exploration contemplate recommends that extensions are dependably there for enhancing the strategies to break down the hypothetical models suitably. Additionally, the ideas are required to be enacted through scanning the other approaches for different models. In the wake of finding the appropriate option, the option might be actualized on trial premise and should be set-up as the standard for all the further reviews as opposed to hunting down further choices for the estimation of the models. Aside from this, the review recommends that the concentration must be moved from testing strategies to projection of the limitation of the exploration. It will help the examination of different certainty approaches that will be contrasted with the requirements and express the projection of different hypothetical models with respect to different parameters of estimations. From the study, it is identified that the records with the exploration paper must be reported for further estimations of different essential ideas that will aid specific hypothesis' trying techniques. Additionally, there is necessity of all the far reaching techniques that will verify the conclusions out of the theory testing (Chaibi, Trabelsi and Omri 2014).

Research questions

The research questions are aimed to:

  • Evaluate the path in which the different approaches of epistemology and in addition with ontology can affect the specific research techniques
  • Crucially assess the point of obligation to which the real positive research program identified with accounting approach can help in accomplishing the different logical purposes
  • Investigate the route in which the ordinary science can be discharged for positive accounting on the strategy of accomplishing the projections.
  • Critically investigate whether the systems of positive research can be acknowledged for more extensive idea instead of considering for the positive accounting hypotheses.

Consequently, the questions for the study are established as under:

  • How the epistemology and ontology have an impact on the particular research as well as accounting process?
  • How the positive research methodology for accounting can aid the fulfilment of different logical goals?
  • How the hypothesis, testing methodology and assessment strategy that are suggested by Kuhn can assist in development of the accounting procedure for the positive accounting process?
  • How do the shortcomings of the examination are measured and in what way they are reduced?

Theoretical framework

The framework of the research clarifies the speculations of the examination particularly the hypotheses identified with the positive accounting. Therefore, the research clarified the structure and the system of the research that can aid the whole procedure of the exploration and can strengthen the hypothetical ideas of the examination procedure. The hypothetical approach of the study techniques clarifies the start of issue and the measures that can be taken to limit the effect of the issues. Aside from this, the structure of the hypothetical procedure likewise goes for the clarifications in regards to the logical epistemology with the ontology goals that are required for the positive accounting approach. Critically, the accounting idea manages wide reasoning of additions, deals income, costs, profit, deterioration, hardship brought about and different elements required with the examination methods. In any case, when the accounting hypothesis is seen as to the hypothetical methodologies that there are different hidden suggestions as to the foundation of reality that can be related with the reasonable hypothesis of logic as clarified may build up different parts of research process. Nonetheless, wide change found on the particular presumption of ontology can be considered as inadequate if the results alongside the accounting parts with respect to the general public and business concerns are accounted in detail. It can be additionally clarified as the positive epistemology with the ontology that may not be exact but rather reasonable or contrary (Debnath and Bose 2014).

Strengths and weaknesses of the study

The current study assists to gain the important data from the positive accounting approach hypothesis that are aimed to find out the relationship between the human behaviour and the methods of accounting. Then again, the study has made wide research in regards to the scientific research in relationship with logical research that can be utilized to make out the circumstances and end results relationship among the different research techniques. In addition, the review helps with getting the definite thought regarding particular logical research strategy that are utilized as a part of different segments of financial matters, sociology and numerous different areas like accounting that can be set apart as positive research (Passarella 2014). Besides, the examination clarifies that through use of different cases that the positive research techniques are more extensive when contrasted with the positive accounting hypothesis. It helps in picking up learning of different hypothesis and also ideas and the manner in which the typical exploration of Kuhn can be viewed as proper for the examination of positive accounting hypothesis. Nonetheless, the significant result incorporates the outcomes that are measurably extensive and in the meantime incorporates the hypotheses that think about the uninterpretitive coefficients that are related with more extensive questionable measurements that are considered as unpredictable. It is extremely ordinary that there exist a few limitations to the study. The explanation for the statistical hypothesis testing for the analogues of Popper's adulteration measure might be accounted as a fragile matter (Oulasvirta 2014).

Additionally, the execution of different models can prompt the commitment for the techniques of positive research. Additionally, the delineation that is offered by Kuhn is considered as non-radical. Thus the relationship among the different ideas concerning epistemology alongside ontology that is considered for this situation and the wide collection of genuine speculations can be considered as illustrative. Another commitment related with this is the advance rate of logical tasks is distinguished as moderate. Thus, with the destinations of making positive credits to the scientific research strategies, the examination in the field of accounting can be viewed as dynamic and the rate of advance can be considered as misdirecting in nature. In any case, the idea does not clarify the route in which the positive ascribes can be given to the activities of logical research and the best approach to reaction rapidly (Clement et al. 2014).

Conclusion

The study examined the epistemology and ontology for the exploration of positive accounting and discovered how the present practice for research identified with accounting is restricted to do the examination strategies productively. It has been discovered that there is a prerequisite for dynamic hypothetical models, for example, models that are very particular and in the meantime exceptionally unusual and that are truly considered over for testing in detail. Next, it is found that the better measurement approach is required to experience the exact testing of the models. The ideas are required to be brought out precisely through searching of the choices for the vital ideas that can be turned out to be solid with the choices of the urgent ideas. In addition, there is a requirement for moving the concentration from testing of speculation to projection of parameters. The certainty interims related with parameters should be contrasted and the hypothetical estimations. Next, there is a prerequisite of information estimation documents for the essential ideas, for both the particular hypothesis and in addition the contributories to the files. At last, there is a prerequisite for outrageous replication for approving the results of theory testing and to affirm the estimation exactness and discovering the confinement of the usage of research discoveries.

References:

Chaibi, H., Trabelsi, S. and Omri, A., 2014. Investment opportunity set, corporate accounting policy and discretionary accruals. Journal of Economic and Financial Modelling, 1(1), pp.1-12.

Clement, M.J., Rodhouse, T.J., Ormsbee, P.C., Szewczak, J.M. and Nichols, J.D., 2014. Accounting for false‐positive acoustic detections of bats using occupancy models. Journal of applied ecology, 51(5), pp.1460-1467.

Debnath, S. and Bose, S.K., 2014. Exploring full cost accounting approach to evaluate cost of MSW services in India. Resources, Conservation and Recycling, 83, pp.87-95.

Giddens, A., 2013. New rules of sociological method: A positive critique of interpretative sociologies. John Wiley & Sons.

Juzwik, M.M. and Cushman, E., 2014. Teacher Epistemology and Ontology: Emerging Perspectives on Writing Instruction and Classroom Discourse. Research in the Teaching of English, 49(2), p.89.

Ley, D. and Teo, S.Y., 2014. Gentrification in Hong Kong? Epistemology vs. ontology. International Journal of Urban and Regional Research, 38(4), pp.1286-1303.

Oulasvirta, L., 2014. The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study. Critical Perspectives on Accounting, 25(3), pp.272-285.

Passarella, M.V., 2014. Financialization and the monetary circuit: a macro-accounting approach. Review of Political Economy, 26(1), pp.128-148.

Winstanley, M. and Brownlee, M., 2014. Nature, It's in Our Business: Select Case Studies in Natural Capital Accounting. Sustainable Prosperity (University of Ottawa).

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