Outline of Half a Defence of Positive Accounting Research by Paul V Dunmore

Outline of Half a Defence of Positive Accounting Research by Paul V Dunmore

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Main point about Half a Defence of Positive Accounting Research by Paul V Dunmore
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---------------------------------------------------------------------------------------------------------------- Subject : HI6025 Accounting theory and current issues T3 2016 Lecturer: Marlon Student name : yu hsuan liu Student ID : JRI3008 Wordcount : 1554 Due date : 22/12/2016 Introduction Positive accounting theory(PAT) is claimed to be explanatory of accounting practice - a scientific, empirical, economics-based theory (Chambers, R. J. (1993). Positive accounting theory and the PA cult. Abacus, 29(1). The author use Watts and Zimmerman (1978, 1986, 1990) concept of positive research is much broader than their particular theory and Fukuyama91995, p.13) suggests that the “fundamental model of rational, self-interested human behaviour is roughly 80% of the time”, carries the sense that human behaviour is mostly rational. On the other hand, adopt the relationship of positive to interpretive accounting research (which is meaning-making practices of human actors of scientific explanation) between humanities and science to showing how practices configure to generate observable outcomes (Ipia.utah.edu, 2016), also mentioned the mainly problems are the agents with free will may have causes that are not amenable to scientific study because can choose to do something different. Even it is an empirical question which we do not have a certainly answer of human behaviour. Then have the logic of statistical hypothesis testing, while superficially analogous to Popper’s falsification criterion, is much weaker. Common problems are random construction of theoretical models to be tested, over rely on the logic of hypothesis testing, to be short of interest in the numerical values of parameters, for the purpose of warrant confidence in accepted findings so that continuously of insufficient replication, and use theories to examine qualitative data rather than explanations to be
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tested. As positive research is currently practiced in accounting, it seems largely incapable of achieving the scientific objectives. However, the author thinks Kuhn’s description of “normal” science fits positive accounting research quite well. So, the prospects are briefly discussed for a Kuhnian crisis and revolution, which might liberate positive accounting to achieve its potential. Hypothesis test The author uses Popper’s criterion which has always included the collection of data, whether qualitative or quantitative.
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