HI6025 Accounting Theory And Current Issue

HI6025 Accounting Theory And Current Issue

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HI6025 Accounting Theory And Current Issue

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HI6025 Accounting Theory And Current Issue

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Course Code: HI6025
University: Holmes Institute

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Country: Australia


Use the literature to discuss the limitations of the theory and methodology used. Does the author acknowledge these limitations? Does the author draw theoretical conclusions from the research that are justified by the methodology?
How do these limitations affect the significance of the article and the contribution it makes to the discipline, particularly the findings set against the research method?
Identifying and discussing the theoretical framework or theoretical substance of the paper leading to the research element.
Identifying the article’s research question(s) or hypotheses and discussing its value, explaining whether and how it flowed from the literature review.
Identification and discussion of the theory and concepts relevant to the selected article
Analysis and demonstrated level of understanding of key issues and theory presented in the article
Identification and analysis of strengths and weaknesses of the article leading to conclusive identification of the article’s contribution to research area
Logical sequence of the development and quality of the presentation of the critique and Referencing


The topic under discussion is positive accounting theory, which is a branch of accounting it tells and foresees the accounting policies or practices adopted by the company. The three conventional stages of this theory involves a) hypothesis exploring adoption of accounting practices by managers b) earning manipulations in accounting statements c) how capital markets responds to the adopted policy and numbers on financial statement. In this paper, the research about trial strategy is mentioned that occurs when the scholars of accounting of positive research use. The hypothesis and results are analyzed according to the fact that the research use positive accounting.  
Ideally, the hypothesis of positive accounting is modified in the idealess. A casual variable is characterized by the scholars. The main goal is to clearly demonstrate this factor in detail. These modification clearly demonstrate the specific demonstration, due to which our particular understanding of positive accounting does not change. Additionally, the research article combines the demonstration that each imaginable argument available to defend positive bookkeeping exploration in contradiction of the claim that it varieties a recurrence requires that damage be done to the hypothesis that educates such research. A comprehensive understanding is measured by these cases and investigations. However, it is investigated that program of positive research is comparatively expensive as compared to hypothesis of positive accounting. Any examination which goes for understanding the nature and causes of specific bookkeeping marvels, regardless of the possibility that those causes lie in non-balanced parts of human brain science, qualifies as positive that is, logical bookkeeping research.
In the event that positive bookkeeping examination is an entrenched social framework which is not very much intended for adding to the logical research extend, its genuine reason might be distinctive. The idea of the disciplinary grid utilized by kuhn (1970) recommends rather that positive research might be a worldview which is ideal for comprehending acknowledged riddles, inside a social gathering which acknowledges and rewards such astound understanding paying little mind to the social or scholarly commitment to be gotten from the arrangements. This recommendation picks up weight from information displayed by lee (1997) on the strength of the key bookkeeping diaries by a self-imitating ‘first class. On the off chance that that is thus, there appears to be pretty much nothing trust that the ‘world class could be induced to embrace a more powerful worldview.
However, it is indicated in the research of fogarty and markarian (2007) that the comparative place of first-class could decline. However, an additional information can be assessed and evaluated by assessing these factors. In the interim, i offer proposals for activities by arbitrators and editors to poke the present framework towards freeing positive bookkeeping examination to accomplish its potential.
Summary of the article
The informally generated type of actuality is not an unsurmountable matter: termite hills as well as packs of wolf are informally generated, though are tolerably handy to rational review. Interpretive studies contend that “people are distinctive,” however that is at present a matter of statement as opposed to observational proof: it is not essentially identified by us what existed makes as well as transferred implications went in the communal growth of pack of wolf. Neither is there any more prominent trouble in watching the social universe of the corporate executive than that of the wolf: we can watch practices, and have the benefit of being ready to get some information about theirs with the undeniable admonition that we have to survey the unwavering quality of their potentially self-serving accounts. The strategy of exploration must be done with care, yet the program of positive accounting is not demonstrated. This must be mentioned after defining all factors in detail.
Various issues occur while testing and examining this problem. The effective establishment of hypothesis is essential to test and examine the theory in detail. For ols relapse, for instance, it is required that the normal estimation of the reliant variable in the populace is a direct added substance capacity of the free factors, not (for instance) multiplicative. Issues with other specialized presumptions, (for example, autonomy and homoscedasticity of residuals) are better perceived by analysts and may be tried for. Notwithstanding, despite the fact that this offers some security, the tests take after an indistinguishable rationale from for speculation testing when all is said in done: residuals are acknowledged as being homoscedastic unless the test demonstrates this is probably not going to be genuine.
 a superior approach is decide how much heteroscedasticity would refute the primary test discoveries, and gauge a certainty interim for whether the real sum is not as much as this. In the event that the certainty interim incorporates zero, then the typical test for heteroscedasticity would acknowledge the invalid speculation that the sum may be zero; yet this is disconnected to regardless of whether as far as possible is sufficiently high to call the fundamental test into question. Then again, it might be that heteroscedasticity can be appeared by a hugeness test to be available, yet its extent is too little to matter.
The problem is demonstrated by the association with pioneer oddity. What is required is that speculations be produced in adequate detail that each makes a particular numerical forecast, including both an utilitarian frame and particular parameter values. The example information ought to then be utilized to pick between the forecasts of the distinctive hypotheses. On the off chance that the specimen information is conflicting with each proposed hypothesis, then nothing has yet been scholarly and none of the speculations has yet been adulterated; more research is expected to get it what’s more, resolve the irregularity. This is not, be that as it may, a contention against distributing a generally stable paper that uncovers the irregularity; unless it is distributed, additionally work is not really prone to happen.
Administration is in charge of setting up the money related explanations of the association. Every diary passage and exchange recorded in the books has no less than 1 of these declarations connected. The 5 noteworthy attestations can be abbreviated to ecovp – existence, completeness, ownership, valuation, presentation and disclosure.
Research question

Beyond our imagination, there is an extensive world to be examined. This world is not made by us as the activities and occurrences are beyond our control and management.
The main causes of the existence of this world are these activities. There activities are not happened because of external activities or random chances.
The scholars and investigators can evaluate the information without any hesitation, through useful assessment. These assessments are generally not contacted with the world, so it is not assumed that a mistake cannot be happened.
The core goals of this investigation are to assess all the aspects in detail by using several techniques and method. Due to which, numerous models are made and interrupted to assess all information completely.

Theoretical framework 
The for the most part concurred clarification has been that occasions on the planet are brought about by the mediation of non-common creatures: divine beings, evil presences, spirits, and the like. The main significant purpose of difference has been over which creatures are dependable. At the point when the world may be comprehended by discerning enquiry was first imagined in greece, in an amazingly brief period around 2,500 years back, it needed to fight with ordinary greek mythology as well as with different perspectives of what the world resembles and what might be comprehended about it.
Plainly, such a view blocks the kind of enquiry that i am placing, and in fact the sophists focused rather on the advancement of aptitudes in talk also, on giving guidance for living; if there can be no trust in increasing genuine information, then achievement may rather be looked for in one’s capacity to induce others to one’s perspectives (a helpful ability in many strolls of life, then and now).
The significance and limitations of article
In this art, the significance of the research article along with limitations will be mentioned in detail. In this critique, the theoretical literature is assessed by me in detail such as hypothesis of ontological and epistemological. This audit uncovered genuine insufficiencies in the way that positive bookkeeping examination is really performed, which keeps it from making an important commitment to the more extensive venture. These insufficiencies are delineated by looking at some great late articles. The illustrative papers could have been browsed any territory of bookkeeping, yet to center the talk they will be chosen dominatingly from the inspecting writing.
It can be seen that previous scholars and investigators did not effectively highlight various arguments of positive theory as well as the hypothesis of realization. The positive theory cannot be investigated effectively by using the previous data. On the other hand, the outcomes and results investigated in the past literature did not mention significant data and theories to investigate. On the basis of past data, it is essential to investigate all factors in detail. By using this research, the investigators and policy makers can take significant assistance. In any case, the information gives indicate that the relative position of the ‘first class might decrease. Potentially, consequently, we may expect a future emergency and an open door for embracing a more valuable worldview. Therefore, my reactions are from the point of view of one who imagines that the examination venture is vital, and is disillusioned by the incapable renditions that are presently honed in bookkeeping
This paper, in any case, contends that pat’s methodological position on hypothesis decision keeps running into trouble. It is the main point to be assessed that a hypothesis cannot be investigated effectively when the required data is not available. In this article, all hypotheses are investigated effectively. In the event that no hypothesis with more noteworthy logical power rises, the rule of more noteworthy informative power can’t be connected at the underlying phase of advancement of a hypothesis. Or maybe, this basis is to be connected at some later phases of improvement of the new hypothesis. Addition with these statements, the main assessment of the article are: (a) in what way the questions can be utilized effectively to produce results (b) by using which technique, the results can be produced more effectively and accurately and c), how to look over among two contending hypotheses when the wonders clarified by one hypothesis are not a subset of the marvels clarified by the other.
Positive bookkeeping research has an advantageous commitment to offer to the more extensive venture of understanding human conduct, as a result of its extraordinary setting what’s more, the specific scope of practices that bookkeeping envelops. In any case, as of now honed, its fundamental yields contain factually noteworthy in any case, uninterruptable coefficients associating suspect estimations which are not known to be predictable from test to test (and which are some of the time known to be conflicting); and speculations which are not tested what’s more, whose appropriateness is expected as opposed to prove.
There ought to be a move in concentrate far from the testing of speculations towards estimation of parameters. Certainty interims for parameters ought to be contrasted and hypothetical forecasts of those parameters, or with practically identical estimations from different reviews. Regardless of whether the outcome is fundamentally not quite the same as zero is identical to whether the certainty interim incorporates zero, however the deliberate certainty interim contains imperative extra data that the test outcome does not.
Lastly, the more detailed models taking place from scientific research are not organized to be testable, either in light of the fact that they focus on tractability or on the grounds that they are deficiently created, with ideas that are not hypothetically all around ok characterized to be equipped. There is a requirement for much better estimation so that hypothetical models can in certainty be thoroughly tried. Ideas should be deliberately equipped, by discovering intermediaries for fascinating ideas that can be appeared to have dependable associations with intermediaries for other intriguing ideas.
Boland, L.A. and Gordon, I.M., 1992. Criticizing positive accounting theory. Contemporary accounting research, 9(1), p.142.
Rudžionien?, K., 2012. POSITIVE ACCOUNTING THEORY: ADVANTAGES AND DISADVANTAGES. Science and Studies of Accounting and Finance: Problems and Perspectives, 8(1), pp.214-220.
Williams, P.F., 1989. The logic of positive accounting research. Accounting, Organizations and Society, 14(5-6), pp.455-468.
Kabir, M.H., 2007. Positive accounting theory and science: a comparison. Available at SSRN 1027382.
Milne, M.J., 2002. Positive accounting theory, political costs and social disclosure analyses: A critical look. Critical perspectives on accounting, 13(3), pp.369-395.
Zhou, G., 2012. Accounting conservatism: effect of contract inco
mpleteness, moral hazard and board gender diversity (Doctoral dissertation, The Hong Kong Polytechnic University).
Dunstan, K.L., 1999. Accounting for Goodwill on the Acquisition of Corporate Subsidiaries.
Milne, M.J., 2002. Positive accounting theory, political costs and social disclosure analyses: A critical look. Critical perspectives on accounting, 13(3), pp.369-395.
Sweeney, A.P., 1994. Debt-covenant violations and managers’ accounting responses. Journal of accounting and Economics, 17(3), pp.281-308.
Christie, A.A. and Zimmerman, J.L., 1994. Efficient and opportunistic choices of accounting procedures: Corporate control contests. Accounting Review, pp.539-566.
Zmijewski, M.E. and Hagerman, R.L., 1981. An income strategy approach to the positive theory of accounting standard setting/choice. Journal of accounting and Economics, 3(2), pp.129-149.
Hitz, J.M., 2007. The decision usefulness of fair value accounting–a theoretical perspective. European Accounting Review, 16(2), pp.323-362.
Inchausti, B.G., 1997. The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. European accounting review, 6(1), pp.45-68.
Melis, A., 2007. Financial statements and positive accounting theory: The early contribution of Aldo Amaduzzi. Accounting, Business & Financial History, 17(1), pp.53-62.
Watts, R.L. and Zimmerman, J.L., 1978. Towards a positive theory of the determination of accounting standards. Accounting review, pp.112-134.
Scapens, R.W., 1990. Researching management accounting practice: the role of case study methods. The British Accounting Review, 22(3), pp.259-281.

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