The research paper deals with the extensive explanation of different phenomenon which is to be dealt in the paper regarding the attributes of positive accountancy and the factors which influence its major control over different organizations. When it comes to speculating different approaches which have to be taken while considering positive accountancy, there are factors which quite make it questionable as to the proper authentic nature of the theory to be used in the relevant measuring of an entire firm because in the real life definition of positive accountancy, the scope lies completely beyond the ones which are being practiced today.
The basic literal definition of the theory explains that how accountancy and the different principles are used in the real life organization and to depict their success based on different signed projects and contracts. This particular paper however deals with analyzing a specific part of the organization while making the efficient use of positive accountancy and hence to develop a stable stance towards how the theory is not actually in its true essence. The argumentation which has been primarily used in this paper links that how positive accountancy theory needs renovation and new vision in comparison with its old methods (Freeman et al., 2014). This has also been explained in the research paper through the example of disciplinary matrix systems which are specifically designed to make puzzled equations and different problems arising in the organizations to be solved out. These methods of using such matrixes have been widely accepted by a certain number of elite people working in the large scale sectors of these organizations and hence set out an important precedence towards the adaptation of positive accountancy theories.
The main argument which has been used in this research papers has been to prove that how the positive accountancy theory lacks credibility towards making other complex decisions and if the decisions of the elite classes can be modified, it can create more avenues for the renovation in the theory and hence make viable changes in the theory itself as well (Strumickas and Valanciene, 2015). The reasoning which has been set by the researchers and compilers of the papers is that the Positive accountancy theory carries a burden on itself into proving the scientific research method and hence if it proves to be inadequate through logical explanations, hence it can be termed as void and more innovations which have been preferred would become acceptable.
The structure of the paper provides crucial insides towards explaining the importance and acceptance of accountancy in different scenarios in a company whereas highlighting the important aspects which have been discussed in the paper. The first aspect cans the scientific research proposal method. This method clearly sets important boundaries between understandings and how the organization actually draws a promulgation of a proposal in the required area of interest (Uno and Bartelmus, 2013). The structure also covers the paper intensive new proposed changes to the accountancy theory and identifying new solutions to age old problems whereas also giving out important ambits to make clear cut changes to accountancy methods.The main focus of this research paper, Half a Defence of Positive Accounting Research, has been perplexed and majorly focused on providing different examples and speculations towards the implementation of positive accountancy research programs which would not only qualify as the major trends around the world but would also be the major use in many organizations around the world. The research question hence was provided as that how the deficiency in the positive accountancy theory lies and creates enough avenues for the rapid implementation of the research programs which aims at explaining things on more diverse levels. Hence the question was analyzed by using appropriate examples and analogies which further off were carried in the hypothesis.
The question was answered by stating the need for the Research program in the current world and the current accountancy practices today. It showed that how the world operates on the concept of having prior knowledge to something and how that knowledge defines the steps which are taken by the people. Accountancy uses several of these principles which predict different actions and contributions of the people and hence the paper explained that how it should be shifted towards the research program rather than the people and companies relying on traditional ways using models and their testing (Bonin, 2013). The model and research hypothesis also deduced different factors to pointing out in the literature review that how the deficiency which exists in the theories of accountancy can create different problems for the companies.
The key issue which was identified was that the relevancy of many principles have only been sought with their testing and hence the loop holes which exist in the testing phases present a major problem for the companies. Since accounting is the process of many people making their own judgments towards things, anything which would be made and accomplished by reasoning rational and even the ideas which might not be rational are known to be the part of the research program and hence their implementation holds monumental importance.
Significance of the paper
This research paper, Half a Defence of Positive Accounting Research, has been compiled on different levels and uses different suggestion which make significant amount of changes into the theory being practiced in large scale organizations. The accountancy practices have been suggested with different recommendations that focus on changing how the variables and different calculations are performed in the organization. The first suggestion which has been made as the first refinement in the theory is the extensive use of different analytical models which focus their working on pure quantitative methods. These models have been specifically designed to be quite weak and vulnerable in order to provide more fluid calculations to the accountants (Van Mourik and Walton, 2013). The use of different models which have gained fame in the present environment has caused a lot of trouble.
The second suggestion which has been made in the entire theory regarding the working of new accountant theories is the use of validations and constant testing phases of the concepts so that more accurate measurements and readings can be obtained. The current focus on developing more techniques which would develop and inter relation between different concepts such as auditing and tax calculations helps to maintain a steady flow of measurements in the organizations and hence focuses the primary attention towards testing out concepts and then implementing them on the models rather than just choosing different existent concepts which provide the measurements and hence are quite weak (Ghanbari et al., 2016).
The paper also focuses on implementing different models and de motivates the use of testing on parameters which are often used for different accountancy practices; the model explains how positive accountancy can be done by using and comparing theoretical measures because these measures give off better results. Then loop holes which have been found to be presiding in the attestation of the parameters have been eliminated in the theoretical approaches of the same parameters (Vosslamber, 2013).
The overall use of these innovations in the accountancy theories provides relative information to how these practices deviate a person from being more focused on the qualitative and in effective works and to a more better and pr?cised working which involves testing phases and research. The positive accountancy theory makes valid importance in different organizations by providing the people with the chance of becoming more close to scientific reasoning (Gaffikin and Aitken, 2014). It provides the necessary steps needed by the people to move from one accomplishment to another and stimulates more critical thinking.
The theoretical framework which has been used in this model focuses specifically on different factors for considerations while making important validations. While the entire research problem has indicated that how the use of positive accountancy research has increased more human interaction with the world by completely pushing out the factors of only using logical explanations. The research program has initiated the use of judgments from the concerned people of the art and hence the entire framework of the papers lies on the concept of using different techniques which involve mathematical researches, graphs and quantities analysis techniques to determine how the research program is more fitting in the current world.
The theoretical framework has been devised by using different analogies and theories from the Greek times. These theories ideally pose different speculative questions to the person and term the questions as important aspects which are needed by the people to understand the world. The theory suggests different events happening in the world and their influence on the people whereas the influence of human behavior on the very same event. The rational relation which can be drawn by this example can be said to be the use of extensive works and researches to show that how accountancy also holds the power of uniting people with more logical concepts and different concepts which often fail on the testing scores but their validity towards the project is always commendable. The entire framework defines different set of attributes with the theories and their physical implementations and then compared with the propositions made in the research programs to show more human prevalence and interaction in these numbers (Al-Htaybat and von Alberti-Alhtaybat, 2013).
Limitations and Methodology
The research methods in every research papers are always based on their qualitative and quantitative approaches and hence focus all the indicators towards these specific examples. This particular research paper has been devised to be drawn on the basis of both these entities since both holds different results and have been proven to also have deviancies in their workings. The paper defines the set of theories which have been challenged by different individuals and hence who seek to disapprove the theories by implementing their own and for this purpose only the quantitative approach can be applied which would give off more fruitful results.
The first methods which have been applied while calculating the research questions and their physical capabilities can be in the form of poppers method which idealized the theories and their usage in different phases to deduce the better ones. The key steps required in this method of research focuses on the people to identify new theories which they want to test out in comparison with an old one (Bebbington et al., 2014). The next step involves the people into making different tests and their assumptions by applying different short and new theories in those situations to make) them more fitting to the problems. These tests are made as close to the already existing problems which are being challenged and solved out by accountancy theory practices. The crucial step of the poppers method defined how the results of new theories as compared to the old ones in the same situations are compared to give off which is the better one and since both of these theories are being compared on equal levels, it gives off the best quantitative approaches. This method has proved and promoted the creation of many new theories around the world which are often created on the spot for the problem solving of the issue (Gynther 2014).
While analyzing the physical capabilities and research, the initial methods that were implemented, the method which seemed appropriate is a poppers method. This specific method idealizes the usage of theories at different levels; with the help of this we can derive the better one. With reference to (Bebbington et al., 2014), the core of this research targets the individuals to determine new theories and abandon the old ones.
Moving forward, this involves different tests of individuals considering their assumptions by implementing divergent version of new and short theories in certain situations to make it more close to real and actual scenarios. Sorted and challenged by accountancy theory practices, the tests are designed considering already existing issues (Tyler, 2013). Most complicated yet useful part of poppers method elaborates the outcome of both new and old theories in the same circumstances and at the same level so the comparison becomes justified, here we can easily derive the main crux of quantitative approaches.
The overall research paper has been devised on making different speculations between two very different accounting methods. The first method promotes the use of different theories while making its calculations while the second program focuses on drawing different judgments into making the decisions (Kamau, 2016). The paper has been devised to introduce different test and analysis which not only provide more renovation to the existing theories but also make valid reasoning to why the scientific accountancy research program is a better choice for many organizations working today. The paper makes use of effective accountancy essence and promotes the active interactions of humans with these principles.
Al-Htaybat, K. and von Alberti-Alhtaybat, L., 2013. Management Accounting Theory Revisited: Seeking to Increase Research Relevance. International Journal of Business and Management, 8(18), p.12.
Bebbington, J., Unerman, J. and O'Dwyer, B., 2014. Sustainability accounting and accountability. Routledge.
Bonin, H., 2013. Generational accounting: theory and application. Springer Science & Business Media.
Freeman, R.J., Shoulders, C.D., Allison, G.S., Smith Jr, G.R. and Becker, C.J., 2014. Governmental and nonprofit accounting: theory and practice. JPAEJOURNAL OF PUBLIC AFFAIRS EDUCATION VOLUME 20 NUMBER 3, p.441.
Gaffikin, M. and Aitken, M., 2014. The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century. Routledge.
Ghanbari, M., Manesh, M.Z., Hamid Khorasani, M.H. and Nejad, H., 2016. PAT (Positive Accounting Theory) and Natural Science.
Gynther, R.S., 2014. Accounting for Price-Level Changes—Theory and Procedures: Pergamon International Library of Science, Technology, Engineering and Social Studies. Elsevier.
Kamau, C.G., 2016. Effect of Management Practices on Creative Accounting among Corporations Listed at the Nairobi Securities Exchange(Doctoral dissertation, JKUAT).
Prodhan, B. and Al Najjar, F., 2014. Accounting Research Database (RLE Accounting) (Vol. 60). Routledge.
Scerrati, E., Lugli, L., Borghi, A.M. and Nicoletti, R., 2016. Is the acoustic modality relevant for abstract concepts? An investigation with implicit measures. In MODELACT Conference ACTION, LANGUAGE and COGNITION (Rome).
Strumickas, M. and Valanciene, L., 2015. Development of Modern Management Accounting System. Engineering Economics, 21(4).
Tyler, M.M., 2013. Corporate voluntary emissions disclosure in Australia: a multi-theoretical accounting perspective.
Uno, K. and Bartelmus, P. eds., 2013. Environmental accounting in theory and practice (Vol. 11). Springer Science & Business Media.
Van Mourik, C. and Walton, P., 2013. The Routledge Companion to Accounting, Reporting and Regulation. Routledge.
Vosslamber, R., 2013. Accounting Theory: Research, Regulation and Accounting Practice. Pacific Accounting Review.