Positive Accounting Research A Better Tool

Question: Discuss about thePositive Accounting Researchfor aBetter Tool. Answer: Introduction To begin with any scientific project, one should know about the element for which research is to be undertaken. After identifying the risk element, the researcher should list out all the things that he requires for completing the research in an effective and efficient manner (Christensen, 2016). Through this report, the authors research in the topic of positive accounting has been deeply reviewed and criticized. The topic of the research is the half a defense of positive accounting research. It refers to the authors main emphasis on the treatment of positive accounting research as the wider scientific project and considering the same as wider in terms and objective as compared to the positive accounting theory. At the very beginning brief introduction of the paper is given as to what are the key arguments of the company. Thereafter the summary has been given of the research. The question of the research is defined along with their flow over the literature and the theoretical framewor k that the author has used and then the importance and the limitations received and suffered respectively by the article has been explained. At the end the study has been concluded with the conclusion paragraph. Executive Summary The title of the report is Positive accounting research which is a better tool for understanding the human behavior and most importantly the cause and effect relationship between the two. There are two major aims of the study. One is to consider the positive accounting research as the wider scientific research project and second aim is to have the good understanding of the cause and effect relationship of the human behavior of the employees and other officers including those charged with governance in the accounts finalization of the company. Along with this major aims the main argument of the author that has been flowed throughout the study is that whether the positive accounting research is the wider scientific project and whether the qualities that the best scientific research program should have, positive accounting research possess. To achieve the aim and support the main arguments, the author has used number of old and theories and even the statistical methods have been used fo r having the relevant facts and figures. To further proceed the research and to establish the fact of analyzing the cause and effect relationship of human behavior, the author has taken the auditor and auditee relationship for better understanding of the human relationship. The study has made very wide contribution for the large and complex organizations. In order to summarize, the study is very extensive and has been bifurcated accordingly. Research Question The question of research shall be very well defined and should have clear perspectives. It is the question of research which helps the researcher to proceed with the research and to come up with the defined and desired results. Although there are many question of the research, but here only two major questions will be discussed. The first question is that positive accounting research is the wider scientific project and the research theme so chosen has to go through the series of steps to proof it that the positive accounting research is indeed the wider scientific project (Ghanbari,2016). For this the author has argued this by use of various theories and further questioned that how this research project will help the large and complex organizations to understand the cause and effect relationship of the human behavior prevalent in an organization. This has further led to the second question that while analyzing and interpreting the human behavior of the individuals, the company shall consider the factors which are leading the individuals to behave in the particular manner and particular way. These factors include not only the financial matters but also the non financial matters. The research question has been flowed throughout the study and thats why the best qualities of the scientific research program at the end of the study are given. Research Framework Framework is the structure which is adopted by every person to carry on their work in the particular and defined line and with predefined objectives therein. If no structure is developed for any work then the company or any person will end up with confusion and thereby the results will be equivalent to zero (Trang and Thao, 2016). In the study the author has prepared the well developed framework including nit only the structure based on the number of theories but also will be based on the mathematical presumptions and the statistical measures. In the beginning the author has started with the theory of science and imaginations: Different communities in the world exists The event in this world are caused by the communities present in the world Any common person can lay out the observations from the event and These observations will further help in explaining the cause and effect relationship of the event happened and the repercussions and cause for the same. (Williams, 2012). Thereafter the theory of Georgia has been included: No one exists in this world If someone exists then knowledge of it cannot be obtained And in case someone got the knowledge then no one will be informed about the event After theoretical theories the mathematical measure of popper criteria for falsification of hypothesis has been detailed and at the conclusion has been made. In this way, proper and defined framework has been followed. Significance and Limitations Apart of having the defined research question and the defined and proper framework, the research has suffered the limitations and at some places these limitations have been acknowledged by the researcher. The first limitation that the author has recognized is that the Kuhn Model for description shall not be fit into the scientific research. It is so because it is applied where the prizes are given on solving the puzzles and sometime that the prizes are given in the hands of the elite. It does not involve the intellectual people to have prizes. The second limitation that the author has recognized is that the research program so undertaken has not received much significance because of the fact that the research program does not have the qualities that every scientific research program should have. Due to this acknowledgement, the author has mentioned the best qualities required from the successful research program. This is the main theoretical conclusion that the author has taken from the theories. Though the article has been suffered from many limitations but the importance that it has gained from the complex organizations is tremendous as the companies have started following the same practice and have included the same in the Internal control procedures and policies of the company. Conclusion The review has been started with introduction of the topic and thereby outlining the main argument along with the main objectives of the research. Thereafter summary of the article has been given. Further the question of research or the research element have been mentioned which has led the researcher to conduct the research. After defining the research of the question, the framework of the whole paper has been discussed in detail as to how it has been prepared and how it has led to the research element come into place. Thereafter the limitations and significance has been given. In order to conclude the study has opened the ways for development of many companies. References Christensen, H.B, (2016). Accounting information in financial contracting:The incomplete contract theory perspectiveJournal of Accounting Research,54, 399-424. Ghanbari, M., (2016), PAT (Positive Accounting Theory) and NaturalScience available at https://www.irjabs.com/files_site/paperlist/r_2849_160224091446.pdf accessed on 14/04/2017.. Trang T and Thao P, (2016), Positive Accounting An effective trend for Vietnamese Accounting in the New Area, available at https://www.rusnauka.com/29_PMN_2015/Economics/7_198718.doc.htm accessed on 17/04/2017. Williams P, (2012), The Logic of Positive Accounting Research, Journal of Accounting Organizations and Society, Vol. 14, 5-9