Positive Accounting Research for Social MyAssignmenthelp.com

Question: Discuss about thePositive Accounting Researchfor Social and Environmental. Answer: Introduction This paper examines the development of positive accounting researching. In this report an adamantine study has been prepared to delineate various facts and figures of positive accounting research. In this article we will show several methodology and models which reflects how human would make decision in different situation based on prepared accounting framework. This article is made by different models and stretchers which is useful to determine the effectiveness of positive accounting researching (Klemstine and Maher, 2014). The Positive Accounting theory has provided various important influences to the accounting research in positive accounting research. Unlike normative theory, these positive accounting theories has been developed by American professors Ross Watts and Jerold Zimmerman and the other scalars, has provided key aspects of human decision making and their aspects. In positive accounting research theories it has been given that explanation means giving the reasons of the se observed practices. For example, positive accounting finds out why business historical cost in their accounting system. On the other hand, there are several businesses that move from there accounting techniques to other accounting techniques. Predicting accounting practice means that the theory would predicts the phenomenon has not been observed. This report consists with several parts such as Summary of article which will reflects the core aspect of data given in article. After that, theoretical aspects and models have also been used to showcases the main key points of this research (Everett, et al. 2015). Summary Of Article From this article, writers and other viewers help to easily evaluate the goodness and bad on positive accounting research. This article is holding information on the human behavior and their cause and effect relation in positive accounting research practice. There are several point of view and assumptions that have been taken into consideration which reflects the best accounting practice level set program to reduce different accounting practice. In addition to this, there are several casual theory and inclusive point of view which is showing how to accountant and auditors could come up with the common decision in preparing financial statements. Therefore, positive accounting theory not only explains and predicts the accounting activities taking place in reality but also explains the reason for the existence of such events, answers the question of what happens and why does it go in such a way (Dyckman and Zeff, 2014). The impact of published financial statements is used to share price . It can be seen that positive accounting theory would discover and explain things, phenomena that never appeared before or was appeared in the implementation of normative accounting theory. Positive Accounting theory is based on empirical studies with data and events happening in practice to test the hypothesis that researchers observed and posed. Positive accounting often used application of statistical methods or advanced econometrics to verify the hypothesis for the behavior of free will. It provides that if people are having behavior of free will then there will be high chances that auditors and accountant will have conflict with their working functioning (Brown Preiato, and Tarca, 2014). There is positive ontology and epistemology is the main major factors which provide how cases and effects relation could be used to determine the accountant and auditors decisions making factors in positive accounting research practice. This not only provides the reason behind the contradiction in decisions by accountant and auditors but also reflects the bases on which these decisions have been taken. This article is holding details regarding reciprocal behavior, self interest and theory and positive ontology and epistemology which are used to make interpretation of qualitative data (Engle and Hunton, 2015). Self interest theory also provides that persons will take care of their own interest before the interest of organization as a whole. Each and every human takes decision on the basis of his external and internal factors which result into variation of their decision (Smith, 2014). These different decisions aroused due to different perceptions, factor and other models. These models have helped accountants and auditors to classifying, recording and summarizing task and provide them understanding to cover all the requirement of positive accounting practice in effective manner. Now it could be inferred that this article consisted with different. Human behavior based on the different factors and circumstances (Deegan, 2017). Researching Questions There are several questions which could be taken into consideration for preparing this article. How positive accounting research practice could be different from intellectual program? What are the affecting factors which establish cause and effect relation in positive accounting research? Which theories and models have been used in positive accounting research? What are the positive effects of using ontology and epistemology in positive accounting research practice in positive accounting research? (Li, 2015). Theoretical Frameworks This article is consisted with several models and frameworks which could be used in this positive accounting research practice. There are other models such as hypothetical test, ontology epistemology frameworks. These all theories have been used to define the human behavior and others associated factors (Dyckman and Zeff, 2014). As per the views of Everett, Netu, Rahman, And Maharaj it is given that auditors and accounting are two different persons who used different critical understanding to make effective decision in their accounting works. There are several theories such as behavior of free will, cause and effects relation and other accounting framework which helps accountant and auditors to make their decisions effectively. It is observed that if accountants are behavior of free will in their accounting models and decision then it would surely result into conflict of interest between auditors and accountants. There are other models and frameworks which could be used in accounting framework in this article either in American or international which reflects standard models for measuring human behavior. These behaviors are the main partitions which provide how people will make decisions and how positive accounting research could be used to prepare financial statement. An early interpretive study of accounti ng was UK National coal Board by berry et al(1985). The research team studies how and why managers constructed interpreted and used accounting information. The aim was to understand accounting from the perspective of prepares and users. The ontology did not rest on a belief that accounting consisted of hard visible and tangible facts independent of subjects but rather an assumption that it is socially constructed and is given meaning according to people s beliefs and claim which are neither stable over time nor consistent across populations. However, knowledge is not random or without form: rather patterns or structures, sometime enduring, are created and sustained during personal interactions. Hence considerable time was spent not only interviewing managers but also observing workers and supervisors at and returning from the coal face, and above ground in control rooms and during accountability meetings. No prior hypotheses were made; rather rich descriptions and explanations were built up using qualitative coding methods. They found that collieries profit centers formally controlled through budgets that fed accountability systems from the pit, through the region, ultimately to the HQ in the London. There are other several behaviors of free will. In this article main focus in made on Darwins theory of evaluation which reflects qualitative assessment and measurement in positive research. This Darwins theory of evaluation could be bifurcated into following several parts (Waymire, 2014). The first phase of Darwins theory of evaluation related with collecting primary and secondary qualitative data. These collected data is deployed by auditors others stakeholders to evaluate on what basis accountant has prepared financial statement. In Darwins theory of evaluation, focus is made to identify. It is observed that if auditor uses realistic model then it would result into the basic level of errors. There are other several models which have been used in positive accoun ting research practice such as hypothetical test and ontology and epistemology (Fang, et al. 2014). Significant Of Positive Accounting Research The main significant of this positive research accounting is related with how accounts make their decisions. This research has accompanied with the details which reflects the human behavior and their cause and effects relation. This study has been prepared with a view to provide the core aspect of positive accounting research. There are several important factors which have been identified in this research that provides how accounting research practice could be useful for establishment of harmonization in accountant and auditors behaviors (Slater, et al. 2014). It is also observed that there are several frameworks and models use in this reports which provides how positive accounting research practice could be used by accountant for effective accounting practice. There are several other relation and personal theories and practices have been used in positive accounting practice which is core factors for influencing human behavior. There is other rational and personal practice in positiv e accounting research have been evaluated which reflects human behavior and factors which influence accountant behavior. In the end it would be inferred that there are several methods and models in positive accounting research which are very useful for establishment of harmonization in accountant and auditors behavior (Guan, 2014). Conclusion:- Human decision varies person to person and based factors. In addition to this, in order to justify the facts and theories used in this article hypothetical test have been taken into consideration. This hypothetical test make effectiveness on the result oriented human decision behavior. These all theories models are the critical factors to establish harmonization in the accountant and auditors behavior in their accounting decisions. The main impact of positive accounting research aroused from the types one error. This type of error is unavoidable and accountant and others auditors tend to make these mistakes. As per the positive accounting research, these types of errors could be mitigated if double cross checks system is implemented. in addition to this, interchangeable factors given in various models and theories such as Darwins theory of evaluation, behavior of free will and cause and effect relation provides how humans take their decision and what complexity they face in their acc ounting decision. In the end it would be inferred that all the test and statistics under the null hypothesis is based on auxiliary assumptions which is consider as limitation of this article. All the accountant and auditors should take less assumption and hypothetical data to avoid possible mistakes and errors. References Brown, P., Preiato, J. and Tarca, A., 2014. Measuring country differences in enforcement of accounting standards: An audit and enforcement proxy.Journal of Business Finance Accounting,41(1-2), pp.1-52. Deegan, C., 2017. 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