Accounting Theory Research Paper

Download this Research Paper in word format (.doc)

Note: Sample below may appear distorted but all corresponding word document files contain proper formatting

Excerpt from Research Paper:

Accounting Theory

Why accounting research has had so little impact on preventing such failures in accounting practice?

The modern economic society has seen many scientific researches that have been directed at establishing the nature of performance of economic activities. The present world is a literate society that depends on the technicalities of life and assumption of activities as they happen in the natural society. In order to have a genuine avenue of relaying the facts between the research activities and the real happenings in the ground, several studies have been conducted across the varied advocacies of life. The entire society has been established under a summative approach that has ensured an equitable and pleasant avenue of relaying between the real standards of the economy together with the variations in the avenues of deploying and exemplifying what can be done in the society (ClarkE et al., 2003, p. 54).

Accounting research has been beefed up in many sectors of economic growth and development. For instance, the global trends in the growing economy are directed at reflecting the best avenues of performance that try to have a perfect reflection of what can be done in the real surface. ClarkE et al. (2003) confirmed that it has become a common ground to exercise good research activities in order to relay what is best for a society. The society is an acting background that has worked hard in trying to elicit what is best for the general performance in the field. Markham (2005) points out the existence of stable avenues of conducting accounting research in order to pave the way for future stability in the economic society. Nonetheless, the recent economic failures and researches have been escalating at a rate that cannot be accounted for by the researches being done. The impact of the accounting researches has not been able to reflect the best approaches of dealing with the looming accounting failures. These failures have not found the necessary measures of performance and influence from the research activities that are being undertaken by the different societies in the economic society (Markham 2005, p. 70-89).

Different systems of recording or settling accounts in financial transactions

Chapman (2009) has shown that various methods of recording and settling accounts in financial transactions exist. Financial transactions are discussed under a diverse avenue of performance to an extent that the existing activities have to be done under a checked marketing parameter. The social structures that have been established as ways of influencing more growth and development in the financial fields are known to have different avenues of production. The working of many organizations and traditional financial structures has not been abandoned in much social stratification that deals with financial approaches of management. In order to reflect true face of a working structure within the economic levels of performance, there are generative measures of concern that have to be taken under consideration (Chapman 2009, p. 87). Evidently, it has become important for the available avenues of research to be conducted within a diverse environment.

Humphrey and Lee (2008) confirm that the difference in the methods of recording and manipulating the financial structures has resulted in the existing differences between different methods of financial activities and strategies. This is because if the fact that every consideration is considered to be among the best in the society yet with the presence of the economic and accounting failures. The failures are considered to be arising from the fact that the recording methods have never been perceived to exist within a stable environment. In the end, it is a hard task to address challenges and configurations of activities involved in research activities (Humphrey & Lee 2008, p. 67).

The methods for settling accounts have never been the same in many situations and fields of research. In order to have an accurate research activity on an issue unhandled before, it is important to consider diverse avenues. This will be essential in coming up with a genuine method that result in positive attributes of the field being studied. Such differences have resulted in what is perceived as a boost to the research activities being done within the field of economy. According to Humphrey and Lee (2008), the economic activities that have been realized by many nations are directed at influencing the best avenues of production possible in the market. The market has been a determining factor that has a large influence over the difference in the way in which many avenues of economic researches have been done. This means that the research activities have had dissimilar research pathways that result in failures when the real economic activities are done in the field. Accounting failures can be attributed to the skill execution that is done by the research experts in the field. When the research experts realize the huge difference between many avenues of production in the field, they end up being settled within a diverse category of product that later results in non-uniformity of the activities that are being done.

The financial transactions that are done in many societies are related to the general avenues of production. As a way of dealing with the looming challenges over the economic failures in the organizations, many of the remedial measures are directed at having deep-rooted research activities that will end up not being of any benefit to the general avenues of production in the market. The immediate measures of performances that are supposed to be realized within a stable environment have not been easy to be achieved. Such a problem within the research methods has not elicited equitable avenues of management and performance in the field. In order to have a genuine and working environment over which the available activities will be done under a stable economic activity, it is important for the research activities to have palatable avenues of production and management (Riahi-belkaoui 1995, p.256).

Diverse methods of determining income and expenses for tax and other financial purposes

There are diverse methods of determining income and expenses for tax and other financial purposes. The general concept of tax has been a major blow to many organizations dealing with economic activities. The economic balancing relating to performance and production seem to have a better way of solving the immediate problems in the fields of finance. The financial strategies that have been put in place are directed at reducing the impact of expenses and increasing the possibilities of having an escalated income generation. Nonetheless, the taxing procedures and strategies appear to be against many of the procedures and accruals that are directed to be at the forefront in the general management of the procedures of management in the field. The actual activities of realizing the best avenues of performances within the economic structures are dictated by the levels of the expenses and income generation. Nonetheless, the accounting principles that are mostly used by the research bodies do not appear to embrace a balance of value between the taxing procedures of income and expenses. Such economic failures have escalated in the recent past, and have resulted in a long-term problem as experienced in many avenues of production in the field.

The main challenge with the activities of research procedures arise from the positive accruals towards a genuine income procedure. The negative view of the same when it comes to the management of the expenses also matters. Research activities and procedures used by experts indicate a skewed assumption that does not care about the differences realized within the economic accounting failures. In such a view, accounting failures appear to have a diverse avenue of production that does not consider the challenge of benefiting the immediate members in an organization. In order to have a genuine avenue of realizing on the immediate and long-term problems and challenges within the management procedures, it has become a challenge in many of these organizations to realize the best options of management in the field.

In order to realize the best avenues of performance, many organizations that are concerned with bringing about the best options of management in the field of accounting failures have not started with equitable research solutions. For instance, it has become a challenge for many research experts to expect a growing trend in the general management of the procedures of management and yet manage to be the best in managing and stopping the occurrences of accounting failures. Accounting failures are regarded within a narrow view in the field. For instance, an organization would consider the benefits of financing a research process other than managing the available avenues of growth and development. The realization of the importance of having to influence of a bigger avenue of growth and development enables many organizations to live within a slight trend of managing the available sectors of accounting failures (Jones 2010, p. 54).

As said within a research procedure, accounting failures are common and hence cannot be eradicated with immediate procedures and commands in the field. Within the managerial situations and procedures that lead to the…[continue]

Some Sources Used in Document:



  • Accounting Theory

    Accounting Theory Over the year, the world scholars continue to evaluate the economics of the world to understand their functioning. In this course, they developed the subject of accounting to assess the frameworks of financial principles. The accounting theory in discussion involves reviewing the historical foundations of financial reporting and creating new models of reporting the financial developments and exchanges (Richards, 2009, p. 17). Accounting theory evolves continually; thus, there are

  • Accounting Theories and Business Decisions The Business

    Accounting Theories and Business Decisions: The Business World Case Facts Application of theories Other cases of stakeholder theory application Accounting theories and business decisions: The business world There are many theories that explain the complexity of relationship between different groups of people directly and indirectly related to an organization. Two of the most comprehensive and most discussed theories are stakeholder theory and agency theory. Both the theories describe what the main purpose of each group

  • Accounting Theory KITCHENS2GO Analysis

    This is often referred to as the "acid test." The standard range is 1.8:1 for a young company versus.9:1 for a more developed company. Using these benchmarks gives banks a frame of reference from which to measure. Other indicators to banks include comparing the % of the Cost of Goods Sold on the income statement to industry averages. This gives an indication of the firm's profit margin with regard to

  • Positive Accounting Theory and Various Other Relevant Theories of...

    Accounting Policy Setting Using Ex-Ante and Ex-Post Accounting Techniques Firms make contracts every day because they are required to gain assets that would be costly for them to obtain otherwise. At one time these contracts were made from an opinion-based accounting model called normative theory. Many departments used this theory because they believed that they could use the knowledge that they had gained to make accurate guesses regarding financial and intangible accounting

  • Fraud Positive Accounting Theory the Positive Theory

    Fraud Positive Accounting Theory The positive theory of accounting is contrasted with the normative theory of accounting -- it predicts what accounting practices actually happen, as opposed to stating prescriptivist optimal accounting practices. The positive theory of accounting contains three major hypotheses within the opportunistic perspective, that is, the idea that managers act in their own self-interests. First, the "management compensation hypothesis" predicts that managers whose pay is tied up with their firm's

  • Decision Making and Accounting Theories Business Owners

    Decision Making and Accounting Theories Business owners find that they always have to put on business hats when they are starting up or managing their businesses. However in business it is not the owners who are meant to make decisions only, decisions can also be made by employees. When classification of business decisions is done it is on the basis of how predictable that particular decision is. Programmed decisions are those

  • Normative vs Positive Accounting Theory

    The examples cited by Thomas and Smith (1997) are the political concern with discrimination in insurance pricing, leading to numerous papers on underwriting; and proposals to change accounting standards for pension costs, leading to a flurry of effort to defend traditional actuarial approaches, or argue for alternative approaches. Another example cited by Thomas and Smith (1997) is that normative accounting theory are stimulated by the emergence of "orphan estates,"

Cite This Paper:

"Accounting Theory" (2013, April 29) Retrieved October 20, 2016, from

"Accounting Theory" 29 April 2013. Web.20 October. 2016. <>

"Accounting Theory", 29 April 2013, Accessed.20 October. 2016,

Leave a Comment

Register now or post as guest, members login to their existing accounts to post comment.

Read Full Research Paper
Copyright 2016 . All Rights Reserved