ACC30008 Accounting Theory: Evaluating Theories in Research Articles

This report examines the relevance of accounting theories, specifically contingency theory and agency theory, by analyzing four scholarly accounting research articles published in 2017. It explains these theories to a sole accounting practitioner unfamiliar with the concepts, emphasizing their importance in understanding the subject matter and findings of each research article. The report critically evaluates how these theories underpin the consequences of accounting practices and enhance the understanding of accounting information systems within organizations, highlighting the adaptive framework needed to maintain flexibility and assess specific decisions in varying environments. The analysis also covers the inter-disciplinary actions suggested by the agency theory, including the use of statistics and mathematics, to regulate decision-making processes, aiming to provide insights into how these theories can be applied to improve accounting judgments and operational activities.

ACCOUNTING
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Executive Summary
The approaches of accounting within an organization have always facilitated the aspects of
identifying the challenges that are maintained from sustaining the activities that will focus upon
deriving better characteristics within the firm. In this report, the ideas of different accounting
theories that assist in underpinning the consequences of accounting are thoroughly segregated in
order to maintain and determine the advantages related to the accounting information system. It
is obvious that the theories applied must be important for executing the opportunities that can
help in processing the aspects of accounting information required to analyze the feasibility
achieved by any organization in order to inherit proper support within organization

Contents
Executive Summary.........................................................................................................................1
Introduction......................................................................................................................................3
Identification of the theories undertaken.........................................................................................3
Critical evaluation through research based application...................................................................4
Conclusion.......................................................................................................................................6
References........................................................................................................................................7

Introduction
The report has empowered the feasibility of accounting theory that has helped in determining the
factors that will lead the organization to inherit proper support and intervention for justifying the
accounting techniques with appropriate theories and models. In this particular observation, it is
adhered that the role of the accounting theory has inherited the assumptions by which the overall
formalities are structurally empowered. In this situation, the research orientation has prevailed
different research articles, which has facilitated to gather the knowledge recommending the
possibility to underpin the actual perception prevailing upon different assessment within the
accounting structure through contingency theory and agency theory of PAT.
Identification of the theories undertaken
Different accounting theory has inhibited the approach, which will directly assume the
perception for designing the information system. Therefore a theory that has suggested in proper
maintenance of the accounting system that has to be designed as per the flexibility that has
contained the overall environment and the structure through assessing the specific decision that
have been considered. Therefore, it is highly important to maintain the adaptive framework that
can propound the activities formulated upon the directives and principles by which the
conditions are evaluated in order to enhance the perception following the influence gathered
through different responses. It will be highly sufficed that the conditions are adhered towards the
perfect concept determined for the business undertakings successively. It will be feasible enough
to control the accounting judgement, as it will feature the policies of maintaining the records and
enhance the condition for judging the overall factors required in formulating the aspects. It has
been acknowledged that the profession of accounting will readily maintain the fact of believing
the insurgencies that can easily relate the perception of controlling the overall adjustments that
will facilitate in perceiving the business operations. It will be addressed through the economic
development that the modern information will be emerged through maintaining the relational
objectives of the firm. Moreover, the concerning effects will be controlled as per the knowledge
considering the overall facts that could help to relate the mechanism followed upon the directives
that will easily predict the operational activities sustained within the firm. It will be assessed
from the objectives that can secure the transactions by performing the actions through which the

operational facilities has been feasible enough to control the operational activities. It will be
highly assumable to control these features of the business profession in order to control and
evaluate the perception in assessing the factors by which the similarity will be processed by
determining the consequences that can follow the control over the similar interference. The
possibility will be helpful, as the consequences will have to be segregated with the application of
underpinning these factors that will regulate the overall operations successfully (Lucianetti,
2018). In order to control these process, the mechsims have to be intervened upon the directives
that will follow the concerning effects that will regulate the features of contingency theory
within the business. It will be controlled through evaluation procedure controlling the assessable
factors. The agency theory of PAT has suggested the inter-disciplinary actions as well as
approaches through which the determinations of the decisions controlling the perspectives are
maintained. This particular control has brought about the variables with the statistics along with
the philosophy of mathematics that will help to regulate the analysis of different process of
decision-making. Thus, the game theory has sufficed the actions by which the controlling
methods will be evaluated with the adjustments controlling the techniques that can maintain the
proficiency assessing from the directives that are thoroughly assessed. It will be implemented
through determining the application by which the normal presence has to be controlled in
accordance with the ideas of accounting has to be maintained (Penno, 2017). In order to secure
these interventions, it is important to deliver the factors that can generate higher sustainability of
making proper auctions and different evolutions concerned about the marketing.
Critical evaluation through research based application
The critical analysis has suggested about the implications that are potentially adopted the higher
establishment of the different research paradigm. In order to control the approaches of
management accounting, the analysis has been employed through assessing the notion of
contingency-based approaches of accounting. This will easily mechanize the process through
controlling the emergence of different factors that are evaluated with the variations about the
arguments that are highly feasible with the uncertainty that can illustrate the practice of
accounting significantly. According to Granlund, (2017), the ideas that have originated to
maintain the accounting procedure are needed to be implied in order to enhance the specific
attitudes that can easily help in maintaining the aspects of accounting process. Therefore, the

significance will have to be enhanced for determining the presence that will easily help in
administrating the objectives successfully. Moreover, as a portion of the discoveries in regards
to vulnerability in existing CBMA explore are blended, we recommend a substitute way to direct
possibility based research in administration bookkeeping and outline this with a field examine
from the medication advancement business (Lucianetti, et al., 2018). The examination exhibits
an epic comprehensive option for leading CBMA look into that could supplement the at present
winning ethic ruled research, along these lines altogether enlarging the flow extent of such
research. The recommended interchange way for CBMA look into is unwavering to the first
thoughts of the early possibility researchers and contends for the opening up of organized
research rehearses in this field of administration bookkeeping research. Right now, the
circumstance in CBMA investigate represents the issue of a standardized worldview really
impeding productive improvement inside the exploration field (Gunasekaran, 2018).
Subsequently, the paper is an investigation of the excessively unthinking work of set up look into
rehearses, for example, those clear in CBMA inquire about. Diverse bookkeeping hypothesis has
hindered the methodology, which will straightforwardly accept the observation for planning the
data framework. In this way a hypothesis that has recommended in appropriate upkeep of the
bookkeeping framework that must be outlined according to the adaptability that has contained
the general condition and the structure through evaluating the particular choice that has been
considered. In this manner, it is exceedingly vital to keep up the versatile system that can
propound the exercises figured upon the mandates and standards by which the conditions are
assessed to improve the recognition finishing the impact assembled distinctive reactions. It will
be profoundly gotten the job done that the conditions have followed towards the ideal idea
decided for the business endeavours progressively. It will be sufficiently plausible to control the
bookkeeping judgment as it will include the strategies of keeping up the records and upgrade the
condition for making a decision about the general components required in defining the
perspectives. It has been recognized that the calling of bookkeeping will promptly keep up the
reality of trusting the insurrections that can without much of a stretch relate the impression of
controlling the general changes that will encourage in seeing the business tasks. It will be tended
to through the financial advancement that the cutting edge data will be developed through
keeping up the social goals of the firm. Also, the concerning impacts will be controlled
according to the learning considering the general certainties that could relate the system took

after upon the mandates that will effectively anticipate the operational exercises managed inside
the firm. It will be surveyed from the destinations that can anchor the exchanges by playing out
the activities through which the operational offices have been possible enough to control the
operational exercises (Granlund & Lukka, 2017). It will be exceptionally assumable to control
these highlights of the business experts with a specific end goal to control and assess the
observation in evaluating the elements by which the similitude will be handled by deciding the
results that can take after the power over the comparative impedance. The likelihood will be
useful, as the outcomes should be isolated with the utilization of supporting these elements that
will control the general tasks effectively. Keeping in mind the end goal to control these
procedure, the components must be mediated upon the mandates that will take after the
concerning impacts that will direct the highlights of possibility inside the business. It will be
controlled through the assessment system controlling the assessable components. The choice
hypothesis has recommended the between disciplinary activities and in addition approaches
through which the conclusions of the choices controlling the viewpoints are kept up. This
specific control has realized the factors with the measurements alongside the reasoning of
arithmetic that will direct the investigation of the diverse procedure of basic leadership.
Subsequently the diversion hypothesis has gotten the job done the activities by which the
controlling strategies will be assessed with the modifications controlling the procedures that can
keep up the capability evaluating from the orders that are altogether surveyed (Latan, 2018). The
'examination' considered by these creators varies from the 'mediation' inspected thus that the
reason for an examination isn't to revise any crazy states, yet rather the danger of a contingent
examination is utilized to enhance ex-stake administrative motivating forces. A vital finding for
this sort of as the model is that acknowledge for the essential measure found in the tails of the
appropriation may not constantly trigger an examination and that the outcomes are delicate to the
operator's utility capacity and the likelihood dispersion expected by the model. Subsequently, the
logical intensity of this methodology is constrained to the degree that, not at all like MBE
rehearse, the model does not really single out remarkable perceptions for examination.
Conclusion
Therefore, from the overall assumption it will be identified that the perspectives gathered
through these responses will have to imply the accounting techniques thoroughly so as to control

those aspects formulating the assessment conditioned with the application of controlling the
structure of accounting (Libby, 2017). This will also determine the conditions from the
assessment of accounting approaches that will secure the contingencies among the firm.

References
Granlund, M., & Lukka, K. (2017). Investigating highly established research paradigms:
Reviving contextuality in contingency theory based management accounting research. Critical
Perspectives on Accounting, 45, 63-80.
Lucianetti, L., Jabbour, C. J. C., Gunasekaran, A., & Latan, H. (2018). Contingency factors and
complementary effects of adopting advanced manufacturing tools and managerial practices:
Effects on organizational measurement systems and firms' performance. International Journal of
Production Economics, 200, 318-328.
Libby, R. (2017). Accounting and human information processing. In The Routledge Companion
to Behavioural Accounting Research (pp. 42-54). Routledge.
Penno, M. (2017). A Positive Theory of Accounting-Based Management by Exception.