Accounting Theory and Human Behaviors †Free Samples

Question: Discuss about the Accounting Theory and Human Behaviors. Answer: Introduction In this article, there will be showing different aspects regarding human behaviors and how human face the researching methods used in every field on any topic and will be including the biggest mistakes and possible suggestions to finding final solutions. The uses and emergence of positive accounting research are much debated and it is one the biggest reasons why this article is been evaluated. The principal aim of paper it to share light on human traits concerned by the use of statistical methods of the hypothesis.The knowledge theory regarding the application is overly highlighted and system statistics pitfalls like developing models on a casual basis, on-proper reproduction to instill confidence in findings because of the low level of interest in numerical parameters (Fogarty Markarian, 2007). The principal goals paper is to focus on pointswhich leads to deficiencies and vouch for alternative methods or enhancements which will be leading to a positive accounting strong research. Summary of the article The beginning of paper starts with the human being evaluation. Various shades of human being in different scenarios are been watched. Also, many other concepts are discussed playing leading roles in reason making capacity. Its seeing the act, of practices being guided by different factors. Hence, relating to the article, its seen the human being behavior in different situations. This is the main point of research regarding positive accounting. Its correctly remarkable that a guided man by rational viewpoints and responds to people according to different types of scenarios (Ahmadi, 2011). It's very well knowing the accounting fact, as the operations tending to be technical in scenarios and hence, theres also a sharp fall regarding human being interactions. In-depth, with the passage of time, anything can be controlled using the systems help. Dependency is more active on the system and becomes very hard to ascertain rational objectives of the human beings. The human behavior its been g uided by different aspects and hence being difficult to adjudge (Dunmore, 2009). The assumption has been taken to consideration on the positive accounting research on making a strong contribution to society. Results are as important as expectations. Papers strives enhancement on the research, looking to the operation of positive research and providing possible suggestions to take into accountability. Different samples are being posted doing a selection of research models. The statistical, as the hypothesis tools, well need evaluating situations and manners in which the auditor reacts linked to the assumption of rationality (Francis, 2006). The final results of the hypothesis are in tone with samples selected, however, hence and objective fails to be achieved. Going from the article, it comes to the front the relationship cant be ascertained with the help of two variables because it requires a lot more than that. The biggest requirement is to evaluate theories that are in competition with each other in place of assessing a theory for the hypothesis. It is very important to assess different theories as it starts becoming vital in ascertaining the status and shed light on the current practi ces. The paper claims to be striving an enhanced model which is serious in nature and much specified on a higher level. To go further, methods are in need to be strong so testing can get rigorous in nature. Moreover, all testing should be error free and this could possibly be when the model is very strong. Linking to reliable nature, need to be very well prepared with proxies that will be leasing projections of strong linear links and measurements development of ideas. This particular project is a projection of clear facts that the paper based on research not only paper stressing In the concept of the hypothesis alone. hypothesis alone. Beyond, it will be creating a new and much better scenario with new concepts developed ensuring a refined research activity. (Hopwood, 2007).This research action will be leading to better results always that an extensive replication confirms its effectiveness of measurement and is leading to probe of research limitations. Research Question Assessment of positive accounting researching is the question to the research, and whether any ideas or even opinions are being presented through the accountants, as also including an auditor which is capable of acting. It is subjected to immense critics (Frankel et. al, 2002). The testing of every hypothesis gets done by taking samples of chargeable audit fees against the audit complexity and firm size. It is a form of quantitative research and tests the manner in which the fees of the audit has been charged, the plans are presented and utilization of the techniques of regression that plays a major part in the case of the hypothesis. This model is present to trace the Type I error (Hay et. al, 2006). It needs to be noted that the analysis of critical evaluation ensures that the hypothesis, as well as testing, cannot be completely accurate. The goal of the hypothesis is to state that the null hypothesis is not correct because the results are linked to the sample (Ashton et. al, 2004) . Hence, it is a clear-cut notion that testing of hypothesis provides a weak proof when it comes to the hypothesis of alternative nature. Thereby, the hypothesis value is of not a big concern when it comes to the positive accounting research. From the total grasp of the material and the research, it can be commented that the main stress of the paper is on the positive accounting research. Moreover, the literature review attempts to find that whether the research is designed in a manner that will attempt to attain the aims and goals. Further, the research depends on a number of factors and models. Theoretical Framework This section speaks of the existence of certain facts to take into accountability when looking for research results. There are numbers of rules and also regulations to be followed in the accountancy and auditing practice. Those set of rules are named accounting standards, taxation and statutory requirements and adherence to these is essential for compliance.All of These are mandatory to be practiced and are placed to create a uniform framework of workings and no significant things are left out. In spite of such clearly laid down rules and methods, auditors always deviate from all the requirements and those have been formed as a basis of study to understand the reasons for such differences (Ashton et. al, 2004). Many factors determine all of these differences in expected actions, called human actions, which always lead to the rationality and independence of thought of every acting individual. Errors and biases creep in as marks of independence creating a pattern and working with all prejudices, even if those are hidden. Such tendency can be the altering factor of the planned course of action. Such h umanity behaviors are course material worthy of the basis of this present paper. Behaviors and human tendencies are being studied and investigated so they never impact the framework. We all are working with a hypothesis and taking sample sizes with the assumption that it is representing all the population (Antle et. al, 2006). For this approach to function correctly and successfully, all diverse kinds of possibilities got to be listed down and after getting them into one item used as sample work for each kind, the misunderstanding of these results can be ruled out each by each. Thus, this will be avoiding always checking each and every variety and will be giving an overall cross check between all different types of scenarios. In short terms, the cross-checks will be much easier and less cumbersome. Moreover, it will ensure a better scenario because an evaluation can be done with ease and precisely. Still, the use of this method is not guaranteed of getting the perfect results as each statistical method is laden with own limitations and qualitative testing not being carried out. A hypothesis will be considering one condition whereas an audit will not have more than many variables to put to test. An audit seems very simple but it consists of different variables which are playing important roles (Dunmore, 2009). The searches get distorted because there are innumerable happenings occurring at a single point of time and play a vital role. Significance and Limitations of the Article This is an article opening up all discussion topics pertaining to the feelings and loopholes experiences in the system presented. The current working system, though it is not very effective has been inviting further discussions and moved further in these directions. (Dunmore, 2009).A research like this is a necessity to pave the way when we are looking for improvements to be done in the system. As research gets done by, all of the results are starting to show that human behavior is most of the times very rational and it attempts to maximize the benefits of the present situation. The scientific minds are coming through with all the actions of human beings about being rationally related to rationality and also scientific judgments before making a significant decision (Humphrey, 2008). Everything that is been presented in this paper has its own limitations. First of all, the paper has been placed its focus on all critical parts of the thesis and it will do better on providing more suggestions in groups with samples in order to give more credibility to the research. The suggestions for improvement will act as a catalyst and will enhance the scope. Therefore, the paper lacks in this scenario. The article in an innocent quote is taking the existing theories to be true and applying these theories, even though in the real world all of those theories have been evolving over a long period of time and havent been even put to test yet. Such advances like this are proofs of that any developments its been taking place regarding this field. Moreover, advancement is the main need of the moment, because if any limitation needs to be removed it can get done so it will be enhancing the research and study level. A more practical aspect and a brief definition of the scenario will help in bringing further growth in the research. Many different statistics are measuring while presenting various and different results and accounting being subjects with numbers of variables and also limitations, measurements mistakes should probably be kept in mind(Lapsley, 2012). There might be various mistakes in the process of measurement and hence, consideration should be provided in this respect. Making the right choices on picking one good representation of samples is very important because it should be presenting a full picture as possible for the entire population present. On a judging note, still, an entire population is being judged from taking samples, it is presenting its very own limitations and all the pitfalls should be taken for cognizance before doing any analysis in every result obtained (Hannam, 2009). That is one of the biggest pitfalls needing to be taken into consideration because one sample might not be revealing the honest true nature of all the populations and also information. Conclusion A complete picture can be observed from this research is that the research that is undertaken in accounting do not have the pace to make a strong impact. Hence, it is the need of the hour to ensure a method that is systematic in nature and methodological approaches are present in it. A positive result can be fetched when the accounting research is tested and retested. Moreover, the shortfalls in the concepts can be used for bringing in more advantages and ensure a strong framework. The presence of new and innovative techniques will raise the standard of the concept and will yield a positive result. An overall analysis of the articles provides that positive accounting framework has certain limitations and require an in-depth analysis along with the research so that a better picture can be portrayed. Hence, the presence of positive accounting research will be more effective when it made dynamic. References Ahmadi MR 2011, Comparative analysis of grammatical approach and positive approach in the process of theorizing about knowledge accounting, Journal of Financial Accounting, vol. 1, no. 1, pp. 71-88. Antle, R, Gordon, E, Narayanamoorthy, G., Zhou, L 2006, The joint de-termination of audit fees, non-audit fees, and abnormal accruals, Review of Quantitative Finance Accounting vol. 27, no. 3, pp. 235-266. Ashton, D, Dunmore, P, Tippett, M 2004, Double-entry bookkeeping and the distributional properties of a financial ratio, Journal of Business Finance and Accounting vol. 31, no. 6, pp. 583-606. Dunmore, P.V 2009, Half a Defence of Positive Accounting Research, Massey University, Wellington, New Zealand Fogarty, T. J Markarian, G 2007, An empirical assessment of the rise and fall of accounting as an academic discipline, Issues in Accounting Education vol. 22, no. 2, pp. 137- 161. Francis, J. R 2006, Are auditors compromised by audit services? Assessing the evidence, Contemporary Accounting Research vol. 23, no. 3, pp. 747- 760. Frankel, R. M., Johnson, M. F, Nelson, K. K 2002, The relation between auditors' fees for non audit services and earnings management, Accounting Review vol. 77, no. 4, pp. 71. Hannam, J 2009, Gods Philosophers: How the Medieval World Laid the Foundations of Modern Science. Icon, London. Hay, D. C, Knechel, W. 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