Accounting Theory Critical Analysis of Research Article

Question: Describe about the Accounting Theory for Critical Analysis of Research Article. Answer: Introduction The research article Half a Defence of Positive Accounting Research has emphasised on the contribution of positive accounting in the research program in accounting settings. The use of other theoretical models than positive accounting theory in accounting researches is also examined in the research article. The paper considers positive accounting use in explaining the human behaviour in accounting settings and analyses the ontology and epistemology of using such a program. The major problems encountered by the accountants in the use of positive accounting model are also demonstrated in the research article. The incapability of positive accounting in achieving the scientific objectives is evaluated through the use of a comprehensive theoretical framework in the research article. The main argument thus presented in the research article is to what extent does positive accounting theory is capable for meeting the scientific objectives of accounting research. The overall discussion held i n the research article is based on analysing the importance and deficiencies in positive accounting research (Dunmore, 2009). This essay, in this context, has presented a critical analysis of the research article. The critical analysis is carried out through summarising its main points, identifying its research question, discussing the theoretical framework and examining the significance and limitations of the article. Summary of the Article This section summarises the key points generated through the overall discussion held in the research article. The article has stated positive accounting research to be a substantial theoretical model in accounting literature. The theoretical concepts of positive accounting are regarded to be ineffective in the research article for conducting empirical accounting researches. The theoretical model of positive accounting was developed by Watts and Zimmerman in 1970s for carrying experimentation in the field of accounting. Normative accounting theory was used in accounting researches before the development of positive accounting theoretical model. However, the problem with the use of normative theory in accounting settings is that it is not largely effective in achieving experiment based outcomes in accounting (Chatfield and Vangermeersch, 2014). The establishment of positive accounting theory was mainly to attain scientific objectives of accounting research as it is said to be based on natural science phenomena (Rhonheimer, 2000). The main problem in positive accounting is its limitation to attain truly the practical based outcomes of accounting research. The theory of positive accounting though said to be based on scientific phenomena but the outcomes achieved from it are not purely scientific (Dunmore, 2009). This is the main criticism of positive accounting theory that has questioned its capability in the attainment of experimentation based accounting objectives. Watts and Zimmerman have criticised normative accounting theory as it is unscientific and thus not very helpful in the field of accounting research. However, the identification of weaknesses in positive accounting theoretical model to be based on rhetorical concepts rather than practical has questioned its reliability as well (Burns, and Needles, 2014). The theory of positive accounting was regarded since its establishment largely capable of explaining accounting practices in reality. The identification of the shortcomings in the theory has caused the need for development of better theoretical models that can attain scientific objectives of accounting research (Dunmore, 2009). Research Question The research article seeks to address the following research question Does positive accounting theory adequately meets the scientific objectives of accounting research.? In this context, the research study also aims to develop an answer for the following sub-research questions: What is the contribution of positive accounting research in accounting settings? What are the major limitations of theoretical model of positive accounting? Does there is need for the adoption of better theoretical models in the field of accounting research for attaining its scientific objectives? The research questions cited above are identified on the basis of discussion held in overall literature review of the research article. The research questions are developed on the basis of the concepts demonstrated in the literature review (Dunmore, 2009). Theoretical Framework The theoretical framework of the research article incorporates the views and opinions of different authors on the research topic. The literature review of the article has developed its theoretical framework for analysing and examining the contribution of positive accounting theory in research program. Positive accounting theory has been largely used by the managers of complex business organisations to select an appropriate accounting method that results in maximising their performances. The theory was largely believed since a decade to be based on scientific phenomena and thus highly beneficial for testing accounting predictions. Positive accounting theory is believed by accountants worldwide to provide a scientific explanation of accounting practices. The concepts advocated by theoretical model of positive accounting were viewed as similar to scientific models. The view of the theory guides empirical studies in economics and this has questioned the reliability of positive accounting research. This is because economics theory is used in situation of perfect market state that is not possible in the field of accounting due to involvement of transaction costs. The accounting researches are based on set of generally accepted accounting principles and thus the use of economic based theory does not seem to be appropriate in accounting researches (Ghnabari et al., 2016). The positive accounting theory though claimed to be based on scientific phenomena was thought to be believed on value judgment. The theory proves to be useful in guiding the decision-making process of financial managers on theoretical grounds but does not seem to be as effective in practical implementation. The theoretical framework of the research article has also emphasised on poppers falsification criterion for highlighting the deficiencies in the theory (Deegan, 2014). The poppers falsification criterion incorporates sequences of steps that guides the acceptance or rejection of a particular theoretical model on scientific basis. The first step involves conserving and identifying the testable idea that is followed by statistical testing of quantitative predictions. This is followed by comparing the results obtained with the previous theories for taking final decision on accepting or rejecting a particular theory. Thus, Popper through his falsification criterion has advocated that positive accounting theory need to be based on all the above mentioned parameters for accepting its scientific basis and therefore to be used in accounting settings. The article has demonstrated that though positive accounting theory is developed on the phenomena of science yet it has not provided expected outcomes in the field of accounting research (Dunmore, 2009). Thus, it can be said from the critical analysis of the theoretical framework of the research article that there is need for adopting better theoretical models in accounting as compared to positive accounting theory. The theory of positive accounting though ha contributed largely to the field of accounting yet it needs some modification in order to explain the accounting practices in reality. Accounting researches mainly involves practical testing of hypothesis developed through the use of statistical approaches and positive research does not seem to be effective in hypothetical testing of accounting predictions (Wickramasinghe and Alawattage, 2012). The selection of particular accounting method in a business organisation must be on the basis of empirical evidences so that it does not negatively impact the firm performance in any way (Bazrafshan and Talebina, 2016). The theory of positive accounting does not seem to be appropriate in providing empirical evidences against the use of a particular accounting practice. This proves to be a major criticism against the theory as can be analysed from the literature review section of the research article. The research article has also proposed through its theoretical framework that positive accounting research should be used in combination of other theoretical models. This is done for successfully carrying out accounting researches by attaining their scientific objectives. The theory of positive accounting alone is not sufficient for explaining the cause and effects relationships in accounting settings and should be used in combination of other scientifically based accounting theories (Dunmore, 2009).. Significance and Limitations of the Article The research article is highly important in explaining the use of positive accounting theory in broader research program. It also helped in gaining knowledge about the use of other theoretical approaches in accounting researches for successfully achieving their scientific objectives. The contribution of positive approach in accounting researches is also demonstrated through the research article. The research article also helps in developing understanding of scientific and unscientific theory and their use in accounting settings. There are also several limitations of the research article. The major limitation as identified in the theoretical framework of the research article is absence of logical sequential flow of qualitative data. The theoretical framework is very confusing and does not provide an appropriate understanding to the readers about the concept of positive accounting theory. The literature has also not clearly defined the future challenges that exist in the regard of use of positive accounting theory in accounting settings. The problems that exist in the use of positive accounting theory in accounting researches are also not clearly mentioned in the literature review of the article. The author has not properly acknowledged all these limitations in the theoretical framework of the research article (Dunmore, 2009). In addition to this, the limitation of the research article is that it only incorporates the collection of qualitative data for explaining the research topic. The research methodology adopted by the author in the research work is not appropriate as per the nature of the research topic. The research topic is objective in nature while the methodology adopted has conducted the research study in a subjective manner. The research study has not involved the collection of quantitative data for supporting the theoretical conclusions proposed. The research study should also have incorporated the collection of quantitative data in addition with qualitative for demonstrating practical evidences in support of theoretical findings. The qualitative analysis is done in the research study through the use of secondary literary sources that has presented the views and opinions of different authors about the research topic. The lack of quantitative analyses through the collection of practical data in s upport of the research topic is lacking in the present study. This may involve statistical testing of hypothesis developed in the research article for enhancing the credibility of the study in the eyes of readers. The lack of quantitative analysis can negatively impact the significance of the article for future researches conducted in this context. This is due to lack of reliability and validity of the research study in the mind of researchers due to absence of practical evidences in support of theoretical findings (Dunmore, 2009). Conclusion The overall discussion held in the research article has concluded that positive accounting theory is incapable for achieving the scientific objectives of accounting research. The deficiencies present in the positive accounting limits its implementation in broader research program in accounting settings. Thus, there exists a need for developing better thereical models in accounting that is helpful in achieving its scientific objectives. The researches should emphasise on the establishment of better theoretical approaches in the field of accounting for explaining the accounting practices in reality. This is highly essential as business managers need to select an accurate accounting method for enhancing the firm performance. The improper selection of accounting method on the basis of concepts derived from inappropriate theoretical model can negatively impact a firm performance to a large extent. Thus, the author through the research article has emphasised on the weaknesses present in po sitive accounting so that better models in the field of accounting can be developed. The accounting researches mainly involve practical testing of accounting predictions for proposing the selection of a particular accounting method for resolving accounting problems. The theoretical models should be developed on scientific basis so that they are appropriate for achieving the practical outcomes of the accounting research. References Bazrafshan, M. and Talebina, G. 2016. Challenges Positive Accounting Theory. International Journal of Basic Sciences Applied Research 5 (2), pp. 119-122. Burns, J. O. and Needles, B.E. 2014. Accounting Education for the 21st Century: The Global Challenges. Elsevier. Chatfield, M. and Vangermeersch, R. 2014. The History of Accounting (RLE Accounting): An International Encylopedia. Routledge. Deegan, C. 2014. Financial Accounting Theory. McGraw-Hill Education Australia. Dunmore, P.V. 2009. Half a Defence of Positive Accounting Research. Ghnabari, M. et al. 2016. PAT (Positive Accounting Theory) and Natural Science. International Research Journal of Applied and Basic Sciences 10(2), pp. 177-182. Rhonheimer, M. 2000. Natural Law and Practical Reason: A Thomist View of Moral Autonomy. Fordham Univ Press. Wickramasinghe, D. and Alawattage, C. 2012. Management Accounting Change: Approaches and Perspectives. Routledge.

Summary of Behavioral Genetics Essay Example For Students

Summary of Behavioral Genetics Essay Behavioral Genetics Behavioral Genetics is a new field of study. The purpose of Behavioral Genetics is to investigate the affects of genetics and environment on individual human behavior. Behavioral Genetics is a quite complex field of study and the path towards the understanding the relation of genetics and environment to individual human behavior is a long and difficult one. There are instances that support the theory that behavior has a biological basis. Behavior is often reproduced in consecutive generations of a species. We will write a custom essay on Summary of Behavioral Genetics specifically for you for only $16.38 $13.9/page Order now Drugs that chemically alter the brain have been shown to also alter the behavior of an individual; furthermore, behaviors such as mental illness have been known to run in families. Many studies have shown many different things. In fact, Behavioral Genetics is studied in many different fashions. In the traditional fashion, a researcher might use a set of twins to conduct an observation in which the biological and environmental effects are determined and sorted through. In a more complex nature, the presence of the 21st chromosome is associated with mental retardation; however, the brain processes that affect it are not clear yet. Many researchers have determined that genetics are the cause for many physical behaviors. A growing concentration on genes and behavior has many more considering the belief that genetics is a great factor in determining human behavior. Yet, there are many problems in simply using a blanket correlation between genome and behavior. It is extremely difficult to completely identify all other possible causes for a certain condition and prove that it is caused solely by genetics. Genes do affect behavior; however, not single genes. Behaviors are compound and involve multiple genes among many other factors. Genetics are just partly what affects behaviors. Behavior is a complex trait and is affected by both genetic and environmental factors. Though the presence of certain genetic factors may increase or decrease the effects of others, the genetic and environmental factors involving the individual interact with each other. .

Khan Academys SAT Sample Essay

Khan Academy's SAT Sample EssayKhan Academy's SAT sample essay is an important tool for most college admissions officers. This is because students tend to write in a way that doesn't show their true interests and abilities. At the same time, even if they do show their true talent, they are often not writing in the way that will attract a good college education. However, taking a good SAT sample essay is easier than you think.Perhaps you will want to begin by writing a short essay in order to describe the school's interests. It can be something that go right to the point, but can also discuss why they are interested in the course. For example, if your school is interested in becoming more computer literate, you might write about how you first became interested in computers, and how you learned about it. You might even talk about what role computer use played in your early life.The SAT is a very difficult test. There are certain areas of the test that are easier than others. One of the areas that are easier is math. If you want to be as successful on the SAT as possible, it is important to understand how math works. That means that you need to know the things that test-takers who excel at math know, and then apply them to the SAT math test.You might also want to include some other skills that are important for the SAT. For example, if your school offers an academic reading course, you might want to mention this. The more that you include in your test writing, the better. For example, if your school has a biology course, mention that as well. Don't just list the course - make sure that you take some time to explain why it is a good choice for your future.After you've finished writing your Khan Academy SAT sample essay, review it for grammar and spelling errors. Keep in mind that you'll need to do this several times before you submit it for review. You want to make sure that you aren't creating a handful of sentences that will cost you a few points. Your SAT will n ot be approved without perfect spellings and flawless grammar.Finally, review your essay for formatting errors. This is particularly important if you are submitting it for feedback from a school. You don't want to spend money on your school's grade, only to have them have their essay thrown out due to poor formatting. Keep in mind that having sloppy formatting is bad because it shows a lack of attention to detail, and makes the reader wary of what you are trying to convey.By following these guidelines, you can increase your chances of getting accepted into a school, no matter what your grade on the SAT will be. Writing is an important part of learning, so make sure that you learn as much as you can about writing by practicing with Khan Academy's SAT sample essay.

Hephaestus, the Greek God of Fire and Volcanoes

Hephaestus, the Greek God of Fire and Volcanoes Hephaestus is the name of the Greek god of volcanoes and a craftsman and blacksmith associated with metalworking and stone masonry. Of all the gods on Olympus, he is arguably the most human, having suffered abuse by the other gods, who by contrast are aloof, perfect, and remote from the frailties of men. Hephaestus is also connected to humanity by his chosen profession, sculptor, and blacksmith. Yet he is one of the children of the marriage of the powerful gods Zeus and Hera, also the most quarrelsome couple in the Olympian heaven. Some of the legends around Hephaestus suggest he was parthenogenic, the son of only Hera unaided by Zeus, an event caused by Hera in anger after Zeus produced Athena without the benefit of a female partner. Hephaestus is the god of fire, and the Roman version of Hephaestus is represented as Vulcan. Hephaestus Two Falls Hephaestus suffered two falls from Mount Olympus, both humiliating and painful- gods arent supposed to feel pain. The first was when Zeus and Hera were in the midst of one of their endless quarrels. Hephaestus took his mothers part, and in anger, Zeus threw Hephaestus off Mount Olympus. The fall took an entire day and when it ended in Lemnos, Hephaestus was nearly dead, his face and body permanently deformed. There he was tended by Lemnos human inhabitants; and when he finally as a wine steward to the Olympians, he was a figure of ridicule, particularly in comparison to the legendarily handsome wine steward Ganymede. The second fall from Olympus occurred when Hephaestus was still scarred by the first fall, and perhaps more humiliating, this one was caused by his mother. The legends say that Hera could not bear the sight of him and his deformed legs, and she wanted this reminder of a failed quarrel with Zeus to disappear, so she threw him off Mount Olympus once more. He stayed with the Neriads on earth for nine years, tended by Thetis and Eurynome. One myth reports that he only returned to Olympus by crafting a beautiful throne for his mother with a secret mechanism trapping her in it. Only Hephaestos could release her, but he refused to do so until he is made drunk enough to return to Olympus and set her free. Hephaestus and Thetis Hephaestus and Thetis Hephaestus is often associated with Thetis, another deity with human traits. Thetis was the mother of the doomed warrior Achilles, and she went to extraordinary lengths in numerous efforts to protect him from his foretold fate. Thetis tended Hephaestus after his first fall and later asked him to forge new weapons for her son. Thetis, the divine parent, begs Hephastus to craft a beuatiful shield for her son Achilles, a shield predestined to bring its bearer death. It was the last futile effort of Thetis; soon Achilles died. Hephaestus is said to have lusted after Athena, another crafts person; and in some versions of Mount Olympus, he was the husband of Aphrodite. Sources ​ Rinon Y. 2006. Tragic Hephaestus: The Humanized God in the Iliad and the Odyssey. Phoenix 60(1/2):1-20.

Hybrid Car Battery Life and Replacement Costs

Hybrid Car Battery Life and Replacement Costs It is expensive to replace hybrid batteries- it can cost in the neighborhood of $3,000 for a full hybrid battery replacement. But on the other hand, hybrid batteries have proven themselves to be extremely reliable. And as long as they are not abused and the vehicle charging control system operates effectively, they can be- not unrealistically- expected to last for nearly the life of the vehicle. Manufacturers are providing generous battery warranties (generally about 8-10 years and 80,000 to 100,000 miles), but as with most warranted components, they are designed to last well beyond the coverage period. It would not be unreasonable to expect the life of a battery pack to exceed 150,000 miles. Something to keep in mind: as more hybrids take to the roads, reclaimed batteries from out-of-service (wrecked) cars will become more available at steep discounts.

Employee motivation Essay Example | Topics and Well Written Essays - 500 words

Employee motivation - Essay Example This is because the workers feel safe in an environment that is tightly controlled by management. On the other hand, theory Y workers are self-motivated to perform their job responsibilities to the best of their abilities. For these workers, their work is simply an extension of themselves. If they perform poorly in the workplace, then they feel that it reflects badly on them as a person. In business organizations that contain many employees of this type, very little instruction is required from top management because the employees are naturally motivated to perform their tasks and use creative thinking to do so. No matter which type of employees an organization deals with, there needs to be incentives offered that will encourage employees to strive to do their best. An individual goal for an employee could be a bonus depending on how many sales they make in a month. For employees who are not involved in the sales department, this could be translated as how many units of production they do. The added figure to their salaries would be a small percentage based on their work output. Another way could be to offer a promotion if they meet certain company goals. This could be by assigning them to be a manager of a new franchise or factory. Quite naturally, this would result in an increase of pay. For the organization as a whole, the employees can receive a rise in salary based on the total output of the firm. This encourages employees to work well together because it will affect everyone if there is conflict in the workplace. For organizations with a diverse group of employees, the advantage is two-fold: the employees are handsomely compensated for their work, while the total output of the firm increases due to there being less conflict among employees. However, there would need to be an appropriate measure to judge whether some employees are not performing as they should. Any group-based reward system needs to have checks and balances so that no one is

How Can University Programme Be Changed To Address The Needs Of The In Essay

How Can University Programme Be Changed To Address The Needs Of The International Graduate Students - Essay Example These include role plays; problem-solving using case studies; and group discussion sessions during which NS students act as student-facilitators and both the NNES and NS students work together in to discuss broad intercultural themes such as ‘‘Gestures and Non-Verbal Communication† or more specific themes such as ‘‘Interacting with your Supervisor and Fellow Classmates.† Prior to enrollment into graduate programs, students should be encouraged to attend cultural orientation sessions and workshops which are aimed at making International students at ease with the new culture and introducing them to the different aspects of the multicultural environment, which demands effective communication with NNES and NES students and professors from a variety of linguistic. Such sessions also have the added advantage of providing the new students with an opportunity to mix with other international and host students and the faculty. Thus, in conclusion, language s kills pose a significant barrier for international NNES students in not only improving their academic performance but also in their social interaction and effective communication in all spheres of life. Above discussed are some of the several ways in which the existing curriculum can be modified in order to facilitate the acquisition of proper language skills amongst international students, the incorporation if which into University programs can aid the International students greatly in becoming acculturated into the new society.