Positive Accounting Attains a Wider Platform †Free samples

Questions: What Is The Rationale Behind The Actions Of The Auditors For Performing The Accounting Operations? What Do The Auditors Charge Variable Fees? Why Is There Biasness In Terms Of Completing Audit In The Cases? Answers: Introduction Positive accounting attains a wider platform in this research. Key highlights of the positive accounting, covered in this research is the relationships within the human behavior. The utilization of the statistics and hypothetical testing methods smoothens out the complex nodes within the behavioral conduct (Freeman et al. 2014). The epistemological ontology of the program is so advanced that it covers even the deficiencies of the methods. Typical example in this direction is the casualty in the constructions of the theoretical models for testing. Along with this, insufficiency in the replication of warranty confidence is also highlighted in this research. This replication plays an important role in protecting the potential loopholes in the accepted findings. The need for this application initiates due to the lack of interest expressed by the personnel in obtaining the numerical reading of the accounts (Bebbington, Unerman and O'Dwyer 2014). This is an enhancement in the parameter of accounts. The major highlight of the research is the excavation of drawbacks, which contradicts the completeness in the findings. Viewing it from other perspective, it also leads to the achievement of findings, which does not assist the personnel to achieve stability in the accounting activities. Suggestion of relevant recommendations makes this paper more special for the companies and organizations. Apart from this, ways have been sought out in this research to add positivity in the financial activities in its full potential. Moreover, the focus of this research paper is on the prosperity of accounts in the future (Boone et al. 2017). Summary of the article The speculation of the usual conventions regarding the human behavior sets the ground for this research. Delving deep into the article results in the excavation of the fact that various religious beliefs and scientific judgments compel humans to expose certain behavior in response to the situations and circumstances that they encounter. In view of these findings, it can be said that same human being displays different behavioral conduct in two similar situations. Placement of focus on this particular point enhances the standard of the research paper. This enhancement adds positivity to the subject matter of the research. Within this, an important component is the variation, which depends on the humans and their surrounding circumstances (Brigham and Ehrhardt 2013). Review of other research in this regard has stated the fact that 80% of the human behavior consists of rational application. Technicality and automation in the accounting operations has reduced the interactions between humans. The net result of this is the addition of orientation within the business procedures. One of the major concerns in this direction is the difficulty in assessing the human behavior, due to the increased dependence upon the machines. Reliance upon the machines to such an extent attaches the attribute of obscurity in the peculiar behaviors exposed by the humans. The epistemological ontology reflects the ways and means in which positive research is conducted in the accounts operations (Bublitz, Philipich and Blatz 2015). Provision of in-depth insight in this direction acts as a limitation in terms of enhancing the knowledge about the societal contributions of positive research accounting. This paper projects the widespread utilization of positive accounting research, which is something beyond solving the complex puzzles. This action detaches the companies and organizations from achieving betterment in the financial activities. The recurrence of the instabilities every now and then necessitates the need for efficient and flexible software, which automatically does the accounting operations (Ridley and Bull 2015). This research paper acts as a secondary source of information for the future generations. This future scope possesses flexibility to add efficiency in the current futile practice versions of the research. Herein, lays the effectiveness of the recommendations, which teaches the personnel to cope up with the potential challenges that come across their ways. Owing to the inability to make effective contributions, the terms outdated, orthodox seem appropriate for the research. Envisioning the filtering of positive accounts, by the policy makers, result in the framing of better plans, in terms of financial stability. The platform of positive research is widespread, which is beyond the theoretical framework. The major drive behind this is the accompaniment of standards, rules and regulations proposed by the policy makers (Vernimmen et al. 2014). Within the environment of the positive amounting research, the other elements are pricing and reporting decisions undertaken by the auditors along with the expert opinions of the academicians. However, the theories selected for this purpose cannot be placed on a high pedestal. Taking a cue from the statistical projection of 80% rationality in the human behavior, assumptions can be made that 20% fail to expose rationalistic approach in terms of the events that are taking place in their surroundings. This 20% people are exception to the statistics (Bublitz, Philipich and Blatz 2015). This exception acts as an answer to the managerial tendency regarding error of judgment in spite of the considering the feedbacks to identify and specify the major drawbacks. In view of these findings, linkages can be established between positive accounting theory and contractual value of the firm. Countering this, pressurization of the contractual views aggravates the complexities of the personnel in terms of executing the accounting policies. This is due to the lack of following the policies and methods laid out. In spite of strong criticisms, conservation practices have projected noticeable differences (Brigham and Ehrhardt 2013). The main purpose of these in-depth illustrations is to prove the widespread nature and broader perspective of the positive accounting theory. This wideness adds positivity in the research in spite of an absence of rationality in the parameter of human psychology. In view of this categorization, positive tone can be attached to this research paper. The utilization of hypothetical and statistical methods for assessment of rationality in the human behavior have been in vain. Owing to the dependence on the dependence on hypothesis, the reality the achievement of positive results seemed a distant hope. Moreover, selection and analysis of the data collection and analysis broadened the gap between the real and the anticipated outcomes (Boone et al. 2017). Delving deep into the issue, hypothesis limits the scope of the research within the parameter of one variable. This contradicts the inner purpose of a research, which is to establish linkages between the two variables. This proves true even for the current research, the aim of which is to connect the accounting operations and the human behavior on the grounds of rationality. These shortcomings shift the focus of the research paper towards the framing of effective and flexible theories and models, which would prove beneficial in testing the presence of rationality within the human behavior. This necessitates the need for framing alternative methods for achievement of better results (Bebbington, Unerman and O'Dwyer 2014). Establishment of measurable concepts is an advancement of the analysis from the initial level to the testing level. Maintenance of consistency in the search for alternative methods of testing shifts the focus of the research from the interrogative parameter towards the certainty in the achievement of guaranteed results. This consistency paves new avenues for advanced research in the field of accounts. Establishment of accuracy in the accounts would add positivity in the research. Presence of predicting facilities in the testing machines would help the personnel to achieve growth in the financial parameter (Freeman et al. 2014) All these points reflects the gradual advancement of the research from the rationale behind the current predicament of the accounting operations to the ways and means in which benefits can be achieved by the personnel of the accounts departments. The negative and the positive hypothesis addresses these questions after a thorough testing of the proposed assumptions (Bebbington, Unerman and O'Dwyer, 2014). Apart from this, there are several other questions, which needs the assistance of the other methods for the achievement of effective resolutions. The main purpose of the hypothesis is to bring out the reality behind the null hypothesis. The samples selected for testing is the main ground for projecting the reality behind the hypothesis. The techniques used for selecting the samples play an important role in a research. High intensity of improper specification leads to Type 1 error. As a matter of specification, the major drive behind this error is the lack of assessment in terms of its validity and relevance to the requirements specified by the auditors (Brigham and Ehrhardt 2013). Herein, the importance of the sampling technique gets diminished. The results obtained by the identification of the hypothesis is not the real outcome, which compels the individuals to question the achieved outcomes. In view of all these facts, it can be concluded that hypothesis would aggravate the complexities of the auditors in terms of the accounting research. The literature review of the paper assesses the efficiency in the quantitative and qualitative tests through the means of appropriate methods. Determination is crucial in this direction for the achievement of concrete answers (Bublitz, Philipich and Blatz 2015). Along with this, arguments of the critiques occupy an important place in this research regarding the success of the theories. Theoretical framework The success of the accounting profession depends on the effective adherence to the standards and norms of the regulatory framework. Within this, there are other elements such as the taxation, and statutory guidelines. Violation of these standards is accounted as punishable in the eyes of law. As per the current functionalities of the accounting operations, the auditors abided by these standards, which reflects uniformity in the business operations (Ridley and Bull 2015). Exposure of conscious attitude in this direction mitigates the chances of errors within the accounting operations. Inspections are carried out for auditing purposes. Therefore, there is a need for further study in this direction, which provides an in-depth insight into these concepts. Auditors are human beings and this focus the subject matter of the research on the rationalistic independence. Delving deep into the issue, the humans are exempted from enjoying real independence. This is owing to the presence of biasness and prejudice in terms of the homogenization of the humans in terms of bearing same predicament. This biasness adversely influences the thought process of the individuals in terms of performing the basic actions (Vernimmen et al. 2014). In this basis, the aim of the theoretical framework is to speculate and review the methods used for analyzing the behaviors. This study is important in terms of creating a proper framework for averting any kind of discrepancies within the outcomes. Hypothesis is considered as a representation of the selected samples from the total population. For proving the reality, different alternatives at hand needs to be enlisted and evaluated for averting the misinterpretations within the accounts (Brigham and Ehrhardt 2013). Significance and limitations of the article The strength of the article is that the detection of the loopholes opens new avenues in terms of the current position of the accounting operations (Zhou 2015). Even though it is not effective at the current stage, the theoretical framework possess flexibility to upgrade the standards of the accounting procedures. Motive to conduct further research on this topic uplifts the quality of the accounts in every business. Taking into consideration different viewpoints helps the researchers to deduce conclusions regarding the rationalistic behaviors exposed by the humans. This speculation enhances the judgmental quality of the researchers (Bublitz, Philipich and Blatz 2015). Limitations of the article is projected through the focus on the critique. Provision of many other recommendations with examples would have made it easier for the common people to grasp the subject matter of the research. This would have made the research paper more meaningful. Along with this, the research states that the theories on rationalistic behavior of the humans are true. However, delving deep into the issue, there have been transformations in the propositions of the theories, which questions the reality of these theories. Along with this, most of the theories used lacks proper testing, which raises doubts upon their existence and usage (Freeman et al. 2017). Utilization of statistics would have proved beneficial in terms of the effective utilization of the accounting operations, however, it is prone to misinterpretations as there are variations in case of the samples. Within this, consideration of the sampling is an essential issue. One wrong step in this direction would put the nationality of the whole population at stake (Ridley and Bull 2015). Conclusion The conclusions drawn from this research is distant from the identified and the specified objectives. However, application of the theoretical assumptions and intention of further research would help the personnel to detect the errors in the accounting operations and emerge successful in attaining stability in the financial parameter. References Bebbington, J., Unerman, J. and O'Dwyer, B., 2014.Sustainability accounting and accountability. Routledge. Boone, J.P., Khurana, I.K., Raman, K.K., Chen, L.H., Chung, H.H.S., Peters, G.F., Wynn, J.P.J., Chen, Y., Knechel, W.R., Marisetty, V.B. and Truong, C., 2017. Auditing: A Journal of Practice Theory A Publication of the Auditing Section of the American Accounting Association. Brigham, E.F. and Ehrhardt, M.C., 2013.Financial management: Theory practice. Cengage Learning. Bublitz, B., Philipich, K. and Blatz, R., 2015. An Example of the Use of Research Methods and Findings as an Experiential Learning Exercise in an Accounting Theory Course.Journal of Instructional Pedagogies,16. 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