Concept of Positive Accounting Research Free-Samples for Students

Question: Write a Report on Positive Accounting Research. Answer: Introduction: In this report, the research has been conducted over the positive accounting. This research has been done over the positive accounting.Thisstudy reveal about the various issues a company could face due to many issues and mistakes in the concepts of accounting of preparation of financial and accounting statement. For this research, many academic books, journals, academic papers, concepts, theories and framework have taken asgrantedfor analyzing the true concept of positive accounting and its usage in the company (Dyckman, and Zeff, 2014). Through thisresearch, it has been studied that positive accountingresearch is an intellectual project in a wider concept. For analyzing it, many science related techniques could be used by professionals to recognize the upstreamsource of it particularly. An influence has been done over the accountingepistemology and ontology (positive). It has been done to analyze an estimation in accounting and its practices. This report has been prepared in such a manner that all the details of accounting concept and methodologies could be covered (Kabir, 2011). Many errors has also been identified in this report. The instance view and summary of this reporttellsabout the accountings current and future factorsand its impact over all the concepts, arguments framework and theories which has been stated in this article. More, some research questionshas been framed to analyze the data and concepts of positive accounting. Through this research, many other hurdles have been analyzed due to accounting practices to the auditors and accountants which have a continuous involvement with these practices. Frameworks concepts have been communicated and researched in this paper by conducting a research over the practices of accounting and the link between the theory of cause and effect(Everett et al, 2015). At the end ofthis paper someknowledge has been offered about the limitations,advantages and disadvantagesof research. Lastly, this paper tell the readerabout conclusion of paper. The conclusion has been described with many recommendationssuch as how the accounting practices could be used in a better manner. Summary of Article: The stated artcle of positive accounting and its practices purposessomeknowledge of positive accounting, human behavior, its practices, cause effect relationship, researchetc. in dogged approach in concern of accounting. This article depict about numerousfactors such as dependent and independent factor to generateanimpacton accountant and auditors (Klemstine and Maher, 2014). Such kind of practices of accounting permits aperson to analystbarrier which could restrict the development of a mutual decision about accounting and auditing of a professional. The main aim of this paper is to place somepractices inefficient and effectivemanner and in a better way of accounting to expect the research of accounting program. Thistheoretical,structural and conceptual framework of the given articleof accounting isinstigatedto boost theself-interestfunctionsof an individual so that the interaction could be done in a perfect way with some contract and with the help of many persons. Through this article, it has been found that many authorities and power have been got by the professionals on this research in quite positive way which is totally based upon many factors such as human behavior, performance, interpretation of human, decisions, cause and effect relationship etc. this article depict about the many theories and framework which have been introduced by many authors and auditors. They have revealed that the decisions could be taken by the accountants and auditors on their own basis. Their own decision and mindset would help them to accomplish the task easily (Melis, 2007). But it has also been found that if the auditor and accountant would use their own will to accomplish their duties then the chances of conflict would raise as every individual would do work according to their perception and mind set which is unique in every body. Continuously, this article explains about diverse theories of accounting practice which help the accountant to prepare the accounting and financing data in a proper manner. It also depict that if the accountant and auditors would be pressurized to work under pressure than the task might be accomplished by them but the chances of error and mistakes would enhance on huge level as they would not have the time to recheck their work and all the accounting and auditing concepts would not be followed by them properly. This article also explains about the many theories such as comprehensive and casual theory. It also explains that these theories could not help the company to analyze the exact behavior of a human (Smith, 2014). It has also been found through this article about epistemology and ontology phenomena of accounting. These phenomena offer some depth knowledge about the accounting and its practices to the users. This notion has been prominent in apprehension of variation that could be found through these theories. Still, the primary issue of this research is due to the ambiguous structures and concepts. It guides the huge muddle at the time of analyzing the facts and theories. This qualitative research of auditing and accounting has been used to collect all the data, figures etc to conduct the research properly. More, this article paper also depict about the practices of accounting that create a huge part in the accounting and auditing by using the scientific technique to identify the behavior, conflicts and relationship of cause and effect. Accordingly it has been suggested that the person must conduct a research over these theories to overcome all the issues (Li, 2015). The test would help the person to evaluation about the behavior and action of the organization. Research questions: The main issues and problems a person could face while conducting the research over the cause and effect theory, human behavior and accounting framework? Why the different theories of accounting offer different results? Which factors must be considered by the researcher to conduct a successful research? What is cause and effect relationship and the phenomena of accounting? Theoretical Framework: This reasrch has been conducted over the accounting and auditing people. Theories, their behavior, accounting concept, accounting phenomena, cause effect relationship etc. This research has been done over many conceptual frameworks, arguments of professionals etc. It is mainly concerned to identify the best of theory of positive accounting for the professionals. More, all the concept and points of this article have been researched to analyze every point of accounting perfectly (Ahmed, Neel and Wang, 2013). A study depicts that the theoretical framework, concepts and accounting regulations that offers many breakdown which would help in the practices of accounting. This research would also depict about the pressurized work and the conflicts among the accounting and auditing professionals because of the individual will (Samkin and Deegan, 2012). Many hypothetical tests has been conducted over this study to analyze the perfect result by auditors in its research by following many rules, regulations, concepts and practices of positive accounting. These models, theories and frameworks helps the individual to enhance their knowledge about the various accounting theories (Coetsee, 2010). These frameworks of accounting and auditing put forward the individual to exploit the fundamental accounting models to sort entire financial data and figures. The substance of this paper has been over and done with the concepts of accounting and qualitative factors as it provide clear understanding about accounting practices. Darwin theory evaluates about accounting theories and its impact over the practices of accounting and human behavior. The main theory of these accounting standards is to analyze the actual outcome and the expected outcome. It provides a concern to the user to get the actual result (Deegan, C., 2017). After that, such information could be fretful by the professionals to study errors in accounting. Equally, it is also not easy for the professionals to identify the correct theories which could be helpful for the professionals. Thus by conducting this research, it could be said that if the significant model would be used by the professionals then the error would be of type 1 error only. Many subsequent theories are also considered by the individual to recognize the cause and effect theory and the best conceptual framework for preparing the financial reports. After it, the null hypothesis is opted for this research to give the base of the study to the researcher and understand the concept of accounting properly (Guan, 2014). Null hypothesis has been taken according to the secondary data and huge assumptions. Finally it might be explained that all the factors of this article have been studied in the research to reach over a conclusion. Significant of positive accounting research This study is quite significant for the professionals to analyze every framework, concept of accounting and the exact theories of auditing and accounting. This research explains the reader about every accounting concept, theories and framework connected with the practical life of accounting professional. Positive accounting concepts have been studied in this research. The important significance of this file is as follows: Every accounting theories have been studied very well It gives a depth knowledge to the readers about the accounting as well as auditing. The human behavior has been described well Gives a differentiation about the individual and group decision Explains the changes which could be opt by the professional to mitigate every risk The outcome of this study would overcome all the issue of accounting Explain the cause and effect relationship Data has been collected very rapidly by secondary sources (Deegan, 2013) Professionals have analyzed the behavior of human to analyze the best theory of accounting. The hypothetical test has been performed to rally round the professionals for recognizing about the fault and errors. This research would help the professionals to understand the concepts. Limitation of Positive accounting research This research paper has been conducted very smoothly but still many limitations have been found in it. The biggest limitation of it is that the secondary data has been used in it. The professionals could not relied over the collected data as it is quite old. The set of regulations, conceptual framework and theories are taken from the old academic books and journals (Slater et al, 2014). Except all of it, the structure of the correct reasrch paper has not been followed due to the less time and cost. The article was the main source to reach on any conclusion. The accounting phenomena also get failed to offer the correct accounting details (Ahmed and Duellman, 2007). Investigator has also executed the qualitative as well as quantitative test of positive accounting based over data, facts, theories and figures to get the result. The information has been collected through secondary data, standards and assumptions. This research consist many limitations. Conclusion Through this study it could be concluded that every theory of accounting is significant in a particular manner. The article and research suggests that the accounting phenomena i.e. ontology and epistemology is very significant for positive accounting. It also defines that if every company would consider the accounting theories according to their nature and policies than the outcome would be perfect. Every organization is different from each other so that the policies could offer them some benefits as well as losses according to the framework. This research tells to the reader about the depth knowledge to the companies about positive accounting. It also tells the professionals about the standard format for making it easy to prepare the financial data. Thus it could be concluded through this research that every theory of accounting is significant in a particular manner. The article and research suggests that the accounting phenomena i.e. ontology and epistemology is very significant for positive accounting. References: Ahmed, A.S. and Duellman, S., 2007. Accounting conservatism and board of director characteristics: An empirical analysis.Journal of accounting and economics,43(2), pp.411-437. Ahmed, A.S., Neel, M. and Wang, D., 2013. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence.Contemporary Accounting Research,30(4), pp.1344-1372. Coetsee, D., 2010. The role of accounting theory in the development of accounting principles.Meditari: Research Journal of the School of Accounting Sciences,18(1), pp.1-16. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Deegan, C., 2017. 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