Introduction. The Field Of Accounting And Economics Is

1794 WordsApr 28, 20178 Pages
Introduction The field of accounting and economics is perhaps one of the areas that has interested the interest of many researchers after education and sciences. Despite the extensive research in accounting and economics, little has been known about the “Positive Accounting Theory” and its implications or impacts on human behavior and practices in accounting settings. The reason is that majority of the previous researchers focused on identifying various ways of improving accounting systems, their security and the accounting experience among accountants. To fill this gap in accounting research, Dunmore carried out a research study in which he applied the positive accounting theory to a research program aimed at establishing the causal…show more content…
Finally, the paper highlights the significance of the research to the accounting practice and future research studies before describing the research’s limitations and the implications on author’s conclusion. Summary of the Article In his research article “Half a Defence of Positive Accounting Research”, Dunmore investigates the epidemiology as well as the ontology positive approach to accounting research as broader perspective of a program aimed to provide an in-depth insight into the cause-and-effect behaviors of human behavior in the accounting settings. The author hypothesized that the positive accounting research in practice currently falls short of the factors and processes required to facilitate successful operation of a research program aimed at providing an understanding of the causes of human behavior in the accounting settings. While the author states that the present practice of accounting research is sometimes inadequate to meet the criteria for successful operation of an accounting research program, he asserts that the research models or program may be potentially powerful if the researchers can get rid of the deficiencies in their research practice. Methods Various literature and several previous research articles relevant to positive accounting were identified and analyzed using systematic reviews. The inclusion criteria of the articles was that the articles should be published not later than five
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