The Current Assignment Intends To Provide a Detailed Overview

Question: Discuss About The Current Assignment Intends To Provide A Detailed Overview? Answer: Introduction: The current assignment intends to provide a detailed overview of the provided article, which is Half a Defence of Positive Accounting Research. Through this article, the researcher Paul V. Dunmore has laid special attention on the positive accounting process for developing a causal explanation of the behaviour of human beings. Along with this, the existing research program is a valuable tool for addressing various types of loopholes in the positive accounting approach (Apostolou et al., 2013). This has been successful in depicting the inherent issues associated with the approach of positive accounting. In this particular research, the researcher has been associated in identifying the positive and negative aspects of the positive accounting research. The two main factors that the researcher has emphasised in this article include ontology and epistemology. This chosen article has been effective in conducting a critical argument on the positive accounting process, which has helped in identifying the various deficiencies in positive accounting research. These activities of the researcher have been effective in deriving a pertinent inference of the research program. Apart from these, the research program has been an effectual tool for identifying the needed hypothesis for the research. Finally, the theoretical framework has delivered a critical overview on the article. Summary of the article: According to this specific research, the main subject of examination is the positive accounting approach by seeking help of various types of the research programs. As indicated by Ball (2013), the positive accounting process has different associations with various types of broader intellectual projects regarding scientific researches, since the ultimate goal is to evaluate the cause and effects associated with positive accounting. By selecting the provided research article, the researcher has attempted to address the loopholes in the positive accounting research process. The chosen article has positive association with various types of audit literature. This research provides wider evidence that positive accounting approach has been used widely for accomplishing various scientific objectives in the profession of accounting, despite the existence of various deficiencies (Beattie, 2014). According to the description of Kuhn, normal science is associated strongly with positive accounting, since normal science matches well with the positive accounting process. As per the view of Paul V. Dunmore, it is not crucial to induce the accounting process for gauging the accuracy of the provided theory of accounting. In other words, the chosen research article has been useful in assessing the falsification related to the positive accounting approach. In this article, the researcher has made use of four groups of descriptions, which include internal influence, inefficiency of relative theory, external influence and error measurements. One of the primary goals of this research is to explain the drawback of the research hypothesis testing coupled with providing pertinent logic behind the same. Thus, in this research process, Paul V. Dunmore has recognised the ardent requirement for developing effective methods of measurement in the positive accounting process (Benson et al., 2015). Research question/ hypothesis: For investigating the validity of the positive accounting research process, there needs to be the presence of research hypothesis. The research hypothesis for this research is provided as follows: H0: It is possible to envision the existence of a world beyond the imagination of every individual H1: There is a specific reason behind the incidence of each incident and they constitute an universal part H2: With the help of stringent observation, an individual could seek pertinent information in association with each global event H3: The primary goal of the intellectual property is to use different types of observations for gaining a universal understanding. With the assistance of various examples in the positive accounting process, it is possible to test the initial hypothesis. In addition, it is crucial to explain the scientific ontology and epistemology in association to the positive accounting for testing the second hypothesis. In order to accomplish this purpose, various types of random events could be advocated from the external world. For testing the second hypothesis, the researcher has adopted the method of explaining the falsification process related to hypothesis testing. Despite all these, for the research process purpose, it is required to scrutinise the various types of facts to create the preliminary ideas. Thus, it is crucial for the anticipants to take into account the old and new theories about positive accounting. Theoretical framework: In order to meet the research objectives, Paul V. Dunmore has used various types of theoretical frameworks. The theoretical frameworks of this research are described as follows: Examples of positive accounting research: According to the researcher of the provided article, the operations of balanced self-interest use to occur between the parties depending on the result of the accounting phenomena. The accounting phenomena have been applied through the contract of different kinds of business organisations. Excepting this, the phenomena of accounting utilise to cover various kinds of the choices of accounting, since these accounting choices enable the business managers to prepare the financial reports. This, in turn, would help in the financial decision-making process of the organisation (Botes, Low Chapman, 2014). According to this article, the auditors are taken into account as the financial decision-makers depending on their investigated audit report. In this context, one of the significant factors is that for making investment decisions, the investors are required to choose the kind of investment information, which would help them in future. It could be observed that the nature of the individual b ehaviour in the positive accounting process is excluded in this article (D. Carnegie, 2014). On the contrary, according to the perspective of the auditors, the method of standard setting in accounting could be occurred when the impact of individual behaviours is not present in positive accounting. Several examples have proven the fact that the research related to positive accounting process is larger and broader compared to the positive accounting theory (Dumay, 2014). The natural goal of any research is to develop effective overview on the phenomena of accounting of the positive accounting research process. This could be achieved through different types of the processes of scientific accounting research. From the above evaluation, it could be depicted that greater and effective tools of accounting are required for increasing the quality of the financial decision-making process (Gaunt, 2014). Epistemology and ontology: According to the statement of Paul V. Dunmore epistemology is a major field of science, in which majority of the individuals intend to describe the different types of approaches for obtaining knowledge and ideas about the universe. On the contrary, ontology is the method of providing description of the different types of activities and providing answers to various sorts of questions (Glennie Lodhia, 2013). The method of developing the nature of the individuals is to undertake various kinds of roles for close association with the universe. In this context, it is noteworthy that an individual could not observe universe irrespective of various experiences From both the aspects of both ontology and epistemology, the issues could not occur, since the ultimate goals is to obtain effective knowledge of the accounting information. The different types of problems are related to positive research, the cause is that positive research intends in exploring and experiencing the underlying reasons and meanings. The different streams of the research could be stated with different groups of goals existing in the stated period. The other issues are associated with the agencies (Smith, 2014). This method has its own reasons. The two of the main reasons are that the individuals have their own will and such actions are liable for the reasons. The scientific theory does not possess any description regarding these agency problems (Guthrie Parker, 2014). For the purpose related to the research process, it is necessary to explain trends in the accountants and auditors behaviours, since they utilise to behave in a specific manner. These aspects lead to generating the different causes of behaviour; however, they are not possible to be identified in the objective world. Requirement for an effectual positive research program: According to the above evaluation, it could be stated that some main issues are related to positive accounting research. It could be stated that there is necessity for developing effectual research programs in addressing the previously discussed research issues (Henderson et al., 2015).According to the provided article, it could be stated that vigilant procedures of testing are required for resting the models of vulnerable testing in positive accounting for considering the measurement variables. Along with this, there is ardent need for effectual analytical models required for testing purpose and creation of different analytical models. For implementing the analytical models in the process of positive accounting, the field pre-occupation is required for convert tractability into plausibility. Paul V. Dunmore has advised that measurement procedures need to be implemented besides the testing procedures. During the research process, partiality has been noted in the publication process a nd in contrast to the dimensions of accounting. Such partiality is the major reason contributing to the lapse of resources in the positive accounting process (Li, 2015). Significance and limitations of the article: When this article evaluation has been conducted, a wider gap has been identified amongst the latest practices of the positive accounting process. Moreover, the assessment of the article has been effective for making the individuals feel the necessity for a pertinent along with important contribution in the intellectual programs of accounting (Palea, 2014). Another primary goal of this research is to gain an insight in the scientific research process. The research has enabled in identifying the requirement for greater accounting theoretical model. The provided article has various loopholes. Amongst them, one of the primary loopholes is that this article fails to incorporate the awareness related to human behaviour in the positive accounting process. The lack of accumulation of data in real life from the reliable sources is the major reason (Retief Venter De Villiers, 2013). On the contrary, the article has lack of information from the primary and secondary sources. Due to this reason, Paul V. Dunmore needs to depend on the opinions of the other authors. Such qualitative research aspect has not addressed properly (Martnez?Ferrero, Garcia?Sanchez Cuadrado?Ballesteros, 2015). This has been one of the main concepts, since it enables in ascertaining the future growth of the organisations. Conclusion: From the above discussion, it could be inferred that the primary goal of the article is to analyse the concepts related to ontology and epistemology in the positive accounting aspect. It could be stated that certain loopholes are inherent in the positive accounting process. However, with the assistance of pertinent strategies, the deficiencies could be eliminated. According to the recommendations of Paul V. Dunmore, the theoretical models utilised in the article require formulation and for such purpose, there is need for an effective tool of accounting. According to the suggestion, different types of tools of measurement are needed to be enforced after effective description. It is noteworthy that the behaviour of the human individuals is the main aspect related to the positive accounting research process. For this purpose, the qualitative aspects associated with positive accounting for estimating the future growth of the business organisations. Besides this, a minimal amount of changes is necessary in the positive accounting process. The accounting phenomena have been applied through the contract of different kinds of business organisations. Excepting this, the phenomena of accounting utilise to cover various kinds of the choices of accounting, since these accounting choices enable the business managers to prepare the financial reports. This, in turn, would help in the financial decision-making process of the organisation. From both the aspects of both ontology and epistemology, the issues could not occur, since the ultimate goals is to obtain effective knowledge of the accounting information. The different types of problems are related to positive research, the cause is that positive research intends in exploring and experiencing the underlying reasons and meanings. The different streams of the research could be stated with different groups of goals existing in the stated period. The other issues are associated with the agencies. From the above evaluation, it could be depicted that greater and effective tools of accounting are required for increasing the quality of the financial decision-making process. References: Apostolou, B., Dorminey, J. W., Hassell, J. M., Watson, S. F. (2013). Accounting education literature review (20102012).Journal of Accounting Education,31(2), 107-161. Ball, R. (2013). 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