Assessment Value: 20% Instructions: 1. This assignment is to be submitted in accordance with assessment policy stated in the Subject Outline and Student Handbook. 2. It is the responsibility of the...

Article Critique
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Article Critique - Half a Defence of Positive Accounting Research
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Word Count: 2015
Summary of the Article
Positive Accounting is considered basis the theory associated with the broader perspective and the research program that targets human behavior very much in the accounting setting. The statistical testing based on hypothesis is considered not too strong (Dunmore, P. V., 2011). There are issues that pertain to the casual construction based on the theoretical problems. The reliance pertaining to the logic of hypothetical testing assures that relates to the quantitative data with the numerical values and the insufficient replication taking place (Dunmore, P. V., 2011). The research done by Kuhn, on the other hand and the manner in which he has described "normal" science do fit well to the positive accounting research (Dunmore, P. V., 2011). Positive accounting has to yet reach its full potential. Positive approach to accounting research being part of the broader intellectual project can be well associated to scientific approach too.
The setting which is relevant to the field of accounting does bring about the various aspects of
Human behavior linked to the causes and the manner it gets impacted (Dunmore, P. V., 2011). This is further explored in huge organizations where there is replacement of the interaction that takes place Face-to-face interaction and the communication tend to be more impersonal. With the linked systems of information associated with the art of decision-making, the understanding of both (Dunmore, P. V., 2011). The relevance along with the deficiencies that prevail in case of positive accounting research can be widely critiqued. The assumptions that are clearly studied and analyzed are - ontological and epistemological. By doing so the serious deficiencies which can be well associated with positive accounting research that can be performed in real (Dunmore, P. V., 2011).
This prevents it from having to make the meaningful contribution related to the considered projects (Dunmore, P. V., 2011).
Research Questions
There is an existence in the world that is independent to our imagination (Dunmore, P. V., 2011). The events in the world are not being controlled with our hopes and wishes. The other hypothesis that flows from the literature review is that the events that do take place have the causes that are themselves being part of the world (Dunmore, P. V., 2011). These events are not completely random and nor do the results that occur from the various interventions from the external world. There is a likelihood that the average people tend to get the reliable information with regards to the various events in the world (Dunmore, P. V., 2011). This can take place with the observation done in a careful manner (Dunmore, P. V., 2011). The effectiveness of the purpose associated with the intellectual enquiry is associated with the needed observation in order to gain the needed understanding from our world (Dunmore, P. V., 2011). The human existence per se needs to be thought as preposterous and that most of humanity would still find them to be this way. The Popper's criterion flowing from the literature review has much scientific research that clearly involved the pertaining collection linked to data and the evaluation as to whether it is in qualitative or quantitative form (Dunmore, P. V., 2011). Different theories can be at times suggested by the accumulation which is based on the data, and Hum has revealed that induction does not prove to be a theory that is correct enough (Dunmore, P. V., 2011). The relevance along with the deficiencies that prevail in case of positive accounting research can be...