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Half A Defence Of Positive Accounting Research

   

Added on  2019-10-18

10 Pages2456 Words281 Views
HALF A DEFENCE OF POSITIVE ACCOUNTING RESEARCH 1Half A Defence Of Positive Accounting Research
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HALF A DEFENCE OF POSITIVE ACCOUNTING RESEARCH 2Table of ContentIntroduction.......................................................................................................................3Summary of findings.........................................................................................................4Research question..............................................................................................................5Theoretical framework......................................................................................................7Significance and limitations of article...............................................................................8Conclusion.........................................................................................................................9References.........................................................................................................................10
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HALF A DEFENCE OF POSITIVE ACCOUNTING RESEARCH 3IntroductionThe paper has a focus towards the positive approach use in the accounting research. The report presents the epistemological and ontological assumptions that are required for any scientific research to be an intellectual project, and argues that these assumptions may turn out to be wrong; they may not be absurd or illogical. The positive or scientific research in the accounting is assumed to be a defensible activity. The suggestions offered for the quantitativepositive research. The report assumes that there is a need to have better theoretical models. Models that are highly vulnerable and specified must be taken as serious subjects for detailed analysis. Report concludes that the use of ad hoc quantitative models that are mere statementsof expected signage of relationship between the two variables create disappointing progress in the area of positive accounting research,. The models that are emerged from the analytical research are reported by the article as not structured to test because they are poorly developedor they concentrate of the tractability. The concepts are not well defined theoretically to implement. The report identifies that there is a requirement to have better measurement therefore to make theoretical models rigorously tested. Report draws facts that concepts have to carefully operational zed by identifying the proxies for other attractive concepts. Attention needs to be focused towards selecting the right functional form as the report suggests and it demands that the correct functional form must have a linear relationship with other notions. The report concludes that after recognizing the relevant way to measure a concept the measurement must be used as a standard for forthcoming studies that re invention of the measurement again for every study. The reliable measure of complexity of audit is once determined, then the measure must be used than re estimation of the parameters in new study.The report identifies the needs to focus towards parameters estimation. Report suggests that parameters confidence intervals must be compared with the predictions of the parameters or
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